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发布于:2010-01-04 23:18:04 来自:人才招聘/学生专栏 [复制转发]
我新建了一个CAD群,我也是正在实习的学生。欢迎加入CAD技术交流学习群:97254863 一起学习CAD 。 谢谢
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    2010-01-05 16:06:05

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希望面临毕业或课程设计的同学尝试着翻译,相信会对大家有帮助!~~~~~~INTRODUCTION project a corporate image window and effectiveness of the source. With increasingly fierce market competition, the quality of work and the construction of civilizations rising material prices fluctuations. uncertainties and other factors, make the project operational in a relatively tough environment. So the cost of control is through the building of the project since the bidding phase of acceptance until the completion of the entire process, It is a comprehensive enterprise cost management an important part, we must organize and control measures in height to the attention with a view to improving the economic efficiency of enterprises to achieve the purpose. 2, outlining the construction project cost control, the cost of the project refers to the cost and process of formation occurred, on the production and operation of the amount of human resources, material resources and expenses, guidance, supervision, regulation and restrictions, in a timely manner to prevent, detect and correct errors in order to control costs in all project costs within the intended target. to guarantee the production and operation of enterprises benefits. 3, the cost of the construction enterprise principles of construction enterprises control the cost of control is based on cost control of construction project for the center, Construction of the project cost control principle is the enterprise cost management infrastructure and the core, Construction Project Manager in the Ministry of Construction of the project cost control process, we must adhere to the following basic principles. 3.1 Principles lowest cost. Construction of the project cost control, the basic purpose is to cost management through various means, promote construction projects continue to reduce costs, to achieve the lowest possible cost of the objective requirements. The implementation of the principle of minimum cost, attention should be given to the possibility of reducing costs and reasonable cost of the minimum. While various mining capacity to reduce costs so that possibility into reality; The other must proceed from actual conditions, enacted subjective efforts could achieve a reasonable level of the minimum cost. 3.2 overall cost control principles. Cost Management is a comprehensive enterprise-wide, and full management of the entire process, also known as the "three" of management. The full project cost control is a system of substantive content, including the departments, the responsibility for the network and team economic accounting, and so on, to prevent the cost control is everybody's responsibility, regardless of everyone. Project cost of the entire process control requirements to control its costs with the progress of construction projects in various stages of continuous, neither overlooked nor time when, should enable construction projects throughout costs under effective control. 3.3 Dynamic Control principle. Construction of the project is a one-time, cost control should emphasize control of the project in the middle, that is, dynamic control. Construction preparation stage because the cost is under the control of construction design to determine the specific content of the cost, prepare cost plans, the development of a cost-control program for the future cost control ready. And the completion of phase cost control, as a result of cost financing has been basically a foregone conclusion, even if the deviation has been too late to rectify. 3.4 principle of management by objectives. Management objectives include : setting goals and decomposition, the goal of responsibility and implementation of the aims of the inspection results of the implementation, evaluation of the goals and objectives that form the management objectives of the planning, implementation, inspection, processing cycle, PDCA. 3.5 responsibility, authority, in light of the profit principle. Construction of the project, project manager of the department, the team shouldering the responsibility for cost control at the same time, enjoy the power of cost control, project manager for the department, Teams cost control in the performance of regular examination and appraisal of implementation of a crossword punishment. Only to do a good job duties, rights, and interests combining cost control, in order to achieve the desired results. 4, the construction cost control measures cost control measures. Reduce the cost of construction projects means, we should not only increase revenue is also reducing expenditure, or both also increase savings. Cutting expenditure is not only revenue, or revenue not only to cut expenditure, it is impossible to achieve the aim of reducing costs, at least there is no ideal lower cost effective. Project Manager of the project cost management responsibility for the first, comprehensive organization of the project cost management, timely understand and analyze profit and loss situation and take prompt and effective measures; engineering technology department should ensure the quality, Regular tasks to complete as much as possible under the premise adopt advanced technology in order to reduce costs; Ministry of Economic Affairs should strengthen budget management contract, the project to create the budget revenue; Finance Ministry in charge of the project's financial, Analysis of the project should keep the financial accounts of reasonable scheduling of funds. Develop advanced economies reasonable construction program, which can shorten the period, and improve quality, reduce costs purpose; paid attention to quality control to eliminate redone, shorten the acceptance and reduce expenses; control labor costs, material costs, Machinery and other indirect costs. With the construction market competition intensifies, more and the price low, the scene increasingly high management fees. This requires project managers to more scientific and more rigorous management approach to the management of the project. As a management departments should be a reasonable analysis of regional economic disparities, to prevent the input across the board. From the foregoing analysis, project management and cost control are complementary, it is only by strengthening project management, can control project costs; only achieve cost control project aims to strengthen the management of construction project can be meaningful. Construction of the project cost control of construction reflects the nature of project management features, and represents construction project management at the core. Construction of the project cost control of construction project management performance evaluation of the objectivity and fairness of the scale. 5. strengthen project cost control practical significance 5.1 strengthen project cost control railway construction enterprises out of their predicament, the need to increase revenue. At present, the railway construction enterprises just into the market, to participate in market competition, will face a tough test of the market. Now the construction market liberalization, implement bidding system, and the strike has very low weight, To create efficiency is the only way to strengthen internal management and improve their internal conditions, internal efficiency potentials. Therefore, the strengthening of project cost control is a very realistic way. 5.2 Strengthening Project Cost control is adapt to the market competition, and strengthening internal management to the needs of their work. With the railway enterprise's rapid development, construction increasingly fierce market competition. For a period of time, the railway construction enterprises will face the increasingly fierce market challenges Construction of the business environment difficult to be improved. Efficiency increases, effective cost control and claims will be strengthened in the future management focus. This requires the railway construction enterprises should respect the unity of the work to reduce costs and enhance efficiency objectives. In accordance with the requirements of the market economy research, adjustment and improve the management system, to further strengthen the management of infrastructure, enterprise management from the physical management to value management, thus enabling cost management into enterprise management centers. 6, the construction project cost control of construction cost control in many ways, this highlights deviation analysis. Deviation refers to the actual value of the construction costs with the planned value of the difference. Deviation analysis available Bar Graph method, the form, method. (A) Bar Graph method is different Transverse-Line marking the completion of the project has been the construction costs, End to construction projects have been completed and cost (the cost-effective construction, Transverse-Line length is proportional to the amount of their cases. Bar Graph with image, audio-visual, very clear advantages, It can accurately express construction cost deviations, but one can feel the gravity of deviation. However, this method of information below. (2) Form method is error - Analysis of the most commonly used method, it will project code name, Construction of the cost parameters and construction cost deviation integrated into the number one form, and in the form of direct comparison. As the deviations are shown in the table. Construction costs makes integrated managers to understand and deal with these data. flexible, applicability; informative; forms can be handled by computer, thus saving a large amount of data to deal with the human, and greatly improve speed. (3) curve is a total construction cost curve (S OK curve) for the partial construction costs A differential analysis methods. a figure which indicated the actual value of the construction cost curve, p. construction cost of the scheme said the value curve, The curve between two vertical distance between construction cost deviation. The method used is the same image analysis, and visual characteristics, But this is very difficult to direct for quantitative analysis of quantitative analysis can play a role. 7. Currently construction enterprise project cost control analysis of the current project cost 7.1 problems and the causes of the current project implementation After the restructuring projects implemented "five responsibility for the costs," "100 of responsibility for the content of the output value of wages" and "contracting indicators Kau" various forms of economic management contract responsibility system. Construction projects in the Ministry of Production and quality aspects of the rapid progress. But beyond doubt is just working, regardless of the mode of production accounts still exist. Some only production tasks are completed, the cost of a weak awareness cost management as dispensable. In the past two years the Department of grasping items complain, enterprise project appraisal of the indicators, all focus on the production tasks to complete, objective, fueled by such acts. Specific indications : 1. in the use of labor, not by post, according to the actual needs staffing, they can complete the work for three, can be used for low-cost trades and the use of subjects of labor costs. To take care of relations, sensibilities and TWA also retained his spare time. workers can be indifferent to the production and operation, but the monthly wages, allowances, bonuses can spend less. artificially expand the expenditure of funds. 2, material management, can be simplified to what extent on what is the level of simplification, operational staff only to facilitate easy and timely withdrawal credit card, and some kind of engineering materials and book a difference to thousands of dollars, tens of thousands or even hundreds of some of its few. Consuming the works, the procedure is incomplete. not fixed by the material. placing arbitrary site materials, engineering materials stolen have occurred from time to time; Consuming accessories not review, bad on the other, very few people to repair; fill empty fuel consumption result was secretly putting the oil sold. 3. Construction machinery efficiency is not high (example : Monthly leasing machinery and equipment), less to him, usually poor maintenance. With mechanical equipment failure analysis is not objective and subjective reasons, not to pursue the responsibility of the parties, have bad information on the exchange, no other information on. TWA did not undergo a rigorous examination on the induction training mechanical damage to the non-normal, impact of the construction progress. In summary, the current project of cost management, accounting only after the accounting, rather than advance the prevention and control things. The reasons are : lack of cost awareness. simply that the cost of management is the financial sector or the superior leadership, have nothing to do with them. only focused on the "production tasks are completed" and "contracting profit and loss," the groups have a "negative effect." Therefore, project to mobilize the full participation of the Ministry of cost control, deepening of the project cost management imperative. 7.2 Project Department analysis of the reasons for the losses as a project of building products Commodities direct producers, both under the contract and construction drawings, self-regulating organizations of the construction authority, Construction of that arrangement, the deployment of personnel, materials, equipment parts procurement, custody, use, consumption, safety, Quality of management with a measure of autonomy; but also by contracting, design, Enterprises and other projects related to the construction of the units affected and constrained. In addition, geological and climate changes, Design changes, but on objective factors of the construction projects have a significant impact, and all of the above factors will affect the cost of project expenditures. 1. subjective reasons lost control of the cost of the so-called subjective reasons, refer to the project, can not dispose of any external influence on the control of the costs, As mentioned above the project with the Ministry of Construction for the autonomy of the cost. mainly include the following aspects : ⑴ no strict cost control of the overall goal or no cost control goals. Most of the loss items Department head, there is no cost control goals. Although some but not strictly enforced, thus the cost of the project is out of control. ⑵ materials, spare parts planning, procurement, inspection, custody, out of the reservoir, consumption of the system is not sound. the loss of the item, the purchase of materials and accessories unplanned phenomenon abound. procurement lies in the number of project managers even material, the result is bound to lead to a backlog of material, cost overruns. As the project is difficult to grasp the Department of the relatively reasonable price information for the procurement of materials not calculated the cost of capital. so that the item purchased a large quantity of high-value materials. some items of no transceiver system, the purchase of materials unmanned testing, No more physical account, which can not be kept out and the. particularly aggregate, tile, etc. to build. Some project the Ministry never specialized departments managed to purchase substituting consumption; serious or even false invoices for reimbursement of materials. Projects not on the scale expected, the number of construction workers to be the number, the result of multiple materials is not a waste of throwing at the site, the site is being sold secretly staff, Many can recall no more waste management. ⑶ contract measures are incomplete. Projects within the ranks of the contract is not be supporting management measures implemented after contracting loopholes 100, resulting in cost overruns. For example, Some contracting for the completion of the mission and the number of wages, but the consumption of materials and equipment use, maintenance is not explicitly required to form the contracting not-included, the surplus excluding packet loss, some contracting program, though reasonable, but pricing is not timely, not in accordance with the contract or program honored so that the contractor could not continue. ⑷ sub-loopholes. Projects contingent on the labor subcontractor, the contracting not-included, to allocate more projects; or sub-unreasonable price; or the extensive use of sub-teams, resulting in super funds arrears sub-teams such phenomena occurring; or to link a number of external units, all lead to the rehabilitation costs are all linked by the Department of the project. ⑸ serious quality problems. serious losses Project Department, almost all relatively serious quality problems, resulting in rework, repair, It seems a repetition of construction, increase the costs of construction. For example, in the bridge construction, there is the basis sank, Pier deflect such phenomena. ⑹ construction equipment utilization rate is not high. Some of the projects undertaken projects a loss what to do, To ensure uninterrupted construction, acquisition or blind items transferred from other large equipment reserve, even bought some of the projects do not require the equipment, resulting in long-term suspension equipment. , Construction ⑺ unreasonable arrangements. During the construction process, the project was not in a reasonable allocation of manpower, materials, equipment and other resources. lead to a waste of sabotage work; Construction of the manufacturing arrangements unreasonable to step in to complete the actual conduct of the second, three complete, the resulting redone, and so on. ⑻ more accidents. the loss of the item, Most of the projects have occurred in the Department of varying degrees of security incidents and minor injuries affected employees work injuries have affected staff work, Also the cost of medical expenses, but can also enable the staff of physical and skills decline, reduced labor and labor efficiency; fatal accidents resulting in huge pension costs to be incurred, directly increasing costs, and may also affect sentiment reduce production efficiency. ⑼ overhead control ineffective. the loss of the item, almost all of this problem. The largest of these is the administrative expenses, travel, transport costs and operational Hospitality. ⑽ chaotic financial management. All loss of the item, its financial management in every case there is confusion. shown in the following ways : First, no complete financial management system, think how expenditure on how expenses; Second, currency and capital management, the creation of a number of bank account deposits. But without timely check cleared lead to bank deposits and cash accounts are inconsistent. hide the huge cost of bank deposits and cash balances Lane; Third debts inaccurate confirmation, settlement is not timely, leading to pay more money and projects, uncollectible receivables; Fourth, income, the calculation of the costs of inaccurate, the cost is not real, and losses are not allowed; 5 is a poor basis of accounting, accounts were inconsistent. The existence of these problems will inevitably affect the accuracy of cost information. then caused the loss of the project. ⑾ contract management confusion. the loss of the item, Most of the projects the Ministry failed contract management awareness, knowledge of the contract, and have little do not understand the basic elements of the contract, contract management led to confusion, enterprises suffered huge economic losses. 2. the influence of objective factors of the project is to increase the total cost of a connection so-called objective factors, Project Department is unable to control its own and must take place or because there are things or phenomena, such as contracting, design, enterprises in terms of the contract for the project outside the Ministry of Construction issued the directive, geological and climate changes, Design changes such. These factors for the emergence of the cost incurred, Project Department is not the objective to control costs. These factors are : ⑴ costs. Some enterprises in order to gain access to a particular market in the qualifications, thereby meeting the quality of construction projects built on the premise that right to take the tender bid price is lower than the cost of bidding strategy for the final bidding process, in the operating strategy is bound to happen, but projects are concerned, no matter what steps are taken it will be difficult to make these projects profitable. ⑵ geological changes. the geological conditions are inconsistent with the design, Projects will be forced to change the construction method, thus affecting the construction period, so that the total project costs. the same time will also cost breakdown of a larger change. ⑶ climate change. Winter, Construction of the rainy season and the number of days of sandstorms construction increase, the Ministry will allow the project to increase various fees. For example, the number of days in winter, If unchanged in the period, the Ministry of projects or increase in the winter construction costs, such as antifreeze materials, Construction of antifreeze, winterization supplies, machinery and equipment due to reduced efficiency and increased costs; rush or increase costs, If staff overtime, additional equipment and other expenses. ⑷ design changes. various engineering design changes so that the project will cost changes affect the total project cost. For example, contracting unit to increase the number of extend or shorten the construction period. changes in construction plans and projects to improve the quality of grading, etc.. ⑸ enterprises raise requirements. In order to achieve a certain goal, Enterprises sometimes requires projects in the Ministry of Construction Organization war or to achieve a certain quality standards, However, as the Department of projects in the process of implementing arrangements or less thorough understanding of the deviation, in the majority of cases formed a human fight, fight equipment, fight funds or improving quality standards. ⑹ construction design less reasonable. As a construction site with the actual difference individual projects in construction design at the time of the existence of irrational phenomena, such as the personnel, materials, equipment arrangements and plans for the accuracy of individual projects or processes of the time, the lack of quality considerations. Projects can make the cost increase. ⑺ sabotage work of the project. As work on the link between tasks or for other reasons, Projects have some sabotage work, in this period sabotage work needed to meet various costs, such as wages or basic living expenses. fixed asset depreciation charges, indirect costs of the project. Projects 7.3 containment measures for the loss of containment for a variety of reasons over the project losses, in accordance with the requirements of clear responsibilities, Projects should control the cost of the project is able to cost control measures were taken. for a project to control the cost of the project by the Ministry of control; and the project beyond the control of the costs or losses, by the enterprises should take measures to control it. 1. Construction projects to the Ministry of the so-called cost control measures to the Ministry of Construction of the project. refer to enterprises directly organized by the staff and farmers contract workers, temporary workers and the labor force composed of the internal construction team, mixed construction team and construction services sub-teams composed of Construction Projects. ⑴ determine the total project cost targets and the profit and loss targets. Every one of the successful projects, in a formal pre-construction, identify the project and sub-project for the dates, materials, equipment and identify the project and sub-project of the labor, materials, machinery and indirect costs. On this basis, The project will determine the profit or loss targets. ⑵ implemented material bidding procurement. Projects must thoroughly change the past, piecemeal purchase goods, the enterprises of all projects, including the main material to build on all the tender for the procurement, Obviously choice of material suppliers. Meanwhile, we should fully consider the time value of money. choose a suitable form of payment. ⑶ controllable according to the principle of cost control. The Ministry of Construction of the project team and staff, In accordance with the principle of cost control and distinguish the project department, the construction team and the staff of the costs of monovalent responsibility, including dates Price, Materials Unit, select the unit and units, or fixed rates. We must strictly enforce the internal inspection system for pricing, timely construction team and staff honored economic interests. ⑷ enhance safety, and quality management. Projects must establish security, Quality is the major benefits of efficiency. actively prevent and avoid possible security, quality accidents, for the accident-prone regions of constant surveillance. to strictly implement the responsibility for the accident the penalty system so that all staff clearly establish the safety, quality consciousness. ⑸ strengthen contract management. All of the projects, In particular, the main sub-projects of the need for a designated person responsible for contract management, In addition to the timely settlement or deal with the things, with the other units or individuals from the economic, technical, labor matters, must sign the formal contract, not with the verbal agreement. at the contract process, should act in strict accordance with the relevant provisions of the contract for disposal. ⑹ improve the management system, establish a cost-control mechanism. Projects must connect with reality, the development and control of the cost to draw up rules and regulations, such as material procurement, custody, inspection, warehousing, consumption system, the labor remuneration management systems, equipment management, financial management, accounting, security, quality management approach, the post-mortem valuation methods, and to establish the cost of the project department of internal control and supervision mechanisms. 2. Construction of the sub-item of cost control measures in the so-called sub-Construction Projects, refers to the shoulder of the main tasks of the project subcontracted to external team of mainly construction of the project. ⑴ determined in accordance with the assembly The objectives of the sub-projects to determine the price. their specific operational process : First, According to determine the total cost of the project and the sub-units of construction commitments, identify the sub-project is the direct costs and field; Secondly, the intelligence sub-unit level, its terms should obtain the enterprise management fee, labor insurance and financial costs to lower the rate to 30% -50%; Third, According to the above-mentioned projects identified in the direct costs, the scene funds, management fees, insurance and financial labor, the total cost put the project plans to reduce profit 60% or above plan for profit; Fourth, In accordance with the state or the project in the tax rate to 1 -3 items of the total cost base of dollars from taxes; Fifth, these costs are added together, namely, the price of sub-projects. In accordance with this method of sub-price, works with the normal value of the budget shortfall is about 18 -20%. ⑵ allocated in strict accordance with the requirements of the project and the clearing. Projects must be in accordance with the provisions of the contract settlement price of the project, completion of the sub-units of qualified engineering post-mortem will be conducted on a monthly basis for the valuation and then clearing projects, sub-units will not be allowed to advance baiting, and for projects. Clearing of the project, the need for timely deduction of pay various fees to establish the settlement works in conjunction sign system, the clearing of the project, In addition to the post-mortem valuation report, even with the sub-unit business-related business departments Deductions views. ⑶ strictly prohibited construction of higher units link . Projects must be in accordance with the requirements of enterprises, prohibit external units linked to various forms of external construction enterprises. All enterprises in the name of the successful projects Enterprises must be directly related to the construction unit signed a contract by the project and construction of the inspection unit pricing and settlement payments. Any item shall allow the Ministry of External units to enterprises in the name of contractor carry out projects, the post-mortem pricing and settlement payments. 8. on how to conduct effective cost control 8.1 segmentation project cost, Optimal allocation of project resources project allocation of resources is directly related to cost control methods and extent of For many of the ongoing state-controlled construction of large enterprises, Basically, the cost of the project is a subcontractor costs and cost of the construction team, and the enterprises is the main source of economic control subcontractor costs. Team Construction costs are often difficult to create cost-effective. both how the mix, the cost of the project into how, This enterprise is the key to cost control problems. 1. Under the existing laws and regulations within the framework of reasonable and legitimate sub-projects to gradually increase the proportion of subcontract costs. subcontractor costs increased as a proportion of corporate profits will undoubtedly greatly enhance the possibility, but at present the current situation in China. This work is not unlimited conducted. As China's economic system restructuring Construction enterprises facing the market environment has undergone fundamental changes are necessary, not only experienced a fierce bidding competition, and construction of a series of economic activities also have legal norms or regulations, enterprises must allow the legal system in the context of the legitimate activities can be protected by law. "Construction Law" "Contract Law" as applied to areas within the construction of related laws and regulations, China clearly stipulates the conditions of sub-projects implemented, namely : First, the agreement must be approved by owners, two are not part of the key parts. In this constraint, Construction Enterprise of free space external use only labor subcontractors. labor and sub-sub-project is the essential difference between works subcontractors will be part of the project is allocated to the corresponding sub-contractors, with a total of only contractor on the overall macroeconomic progress of the project, responsibility for the quality, and labor subcontracting difference lies in the construction of day-to-day, micro progress, quality, engineering and technical control of all units by the Directorate General responsible, labor sub-contractors only for their input and the manpower for construction machinery. This, in essence, the decision in response to the progress of the works. Quality and cost of the project is fundamental technology, project management and engineering application of the principles and spirit of materials, no violation of the mandatory provisions of law, should belong to operational scope. and the choice of what kind of labor subcontractors, subcontractor cost control to what extent is this part of the important contents. ① subcontractors should choose qualified legal person units ensure that the main legal contract, reducing future course of construction disputes; ② choose subcontractors used to the way the invitation of the bidding, according to the specific project. can take the initiative to invite a few more familiar or have cooperated to participate in the sub-Price; ③ prices should integrate the sub-contractor which the total price, the subcontractors at a reasonable price quotations to the principle of identification, necessary to pay attention to and have completed similar projects for price comparison, unit prices should be determined with subcontractors full negotiations so that subcontractors can be further informed of the specific circumstances, to avoid future wrangling and claims, which occur achieve total subcontracting enterprises achieve a win-win situation; ④ parties to the rights and obligations of right, fair, reasonable, effective sub-contract to avoid total package enterprises use their dominant position to sign the non-reciprocal rights and obligations, Serious talk about the unfair contract, which may result in the avoidance of the contract, and thus harder to protect the Directorate General of the interests of enterprises; ⑤ day-to-day construction process, project management attention to the construction technique, programs, Construction of strengthening co-ordination of sub-contractors guidance and assistance to encourage the use of sub-contractors of new technologies, new processes, new materials, Construction combination of changes in conditions of sub-contractors to help optimize the construction program to further reduce the cost of sub-contractors, thereby indirectly reduce the total cost of the packet. subcontractors to reduce the likelihood of claims. the entire project cost, reduce the cost of manpower, material resources, and improve the low-cost, low-risk investment of resources in the ratio, so as to achieve the optimal allocation of resources. ensure the realization of profits. With China's accession to the WTO, gradually open up the construction market, We should learn from developed countries large use of the sub-project cost management methods to enable enterprises to the management-ultimately, technology development. 2. establish internal cost control system, strict cost management, construction teams. Construction costs by a team owned construction team (from staff members) in the completed construction project cost. Regarding the current state holding large construction enterprises, the use of its own team of high cost, low efficiency, resulting in high cost of the construction team, difficult to control. Although this portion of the cost of the entire project cost share of a growing trend of decreasing, But from a cost point of view of the control of the need for effective control. The current approach is an effective cost accounting responsibilities. as that the responsibility for cost accounting refers to the thinning project cost to each procedure. To complete the required process for the 61 cost components responsibility Price, Price measure with the construction team to control the cost of the construction team and staff honored income. Its main purpose is to the spirit of machine processes 61% This tied together to promote materials and machinery cost savings, such as cost overruns from the compensation fee, the staff will reduce revenue; Savings income increased processing fees, the staff is a corresponding increase in income. a way to raise the staff to save costs and improve the efficiency of the initiative. cost control responsibilities to the following : ① rationally determine responsibility Price. Fixed or budget to the construction of a fixed quantity for consumption as the basis, with the actual construction process and construction teams of the actual construction process to determine the level of responsibility of the price Price responsibility for cost control is the basis for a reasonable price responsibility to effectively control liability costs; ② Price responsibility do the decomposition work. The ultimate responsibility for the accounting unit price target is each employee, Therefore the responsibility to determine the unit price by the project management team achieved under construction, construction team to further decomposition of the construction team and construction team to further decomposition to each employee, do each employee know the cost of operations; ③ responsibility to do a good job of cost accounting, performance appraisal and performance honor. actually completed by the staff of the workload responsibilities multiplied by the unit price. After discounting the effect of the consumption of various costs, should eventually be given to honor the work of fee income to live up to, Costing responsibility to ensure the credibility and This can really play the responsibility of costing cost control. 8.2 the development of a cost plan a cost of the complete dynamic control costs and responsibilities of sub-division and the initial cost of the two identified some of the costs, To work out the total cost of the scheme, the total cost of the scheme is in addition to covering the costs and responsibilities of sub-cost, should also consider funding the project site, the higher management fees, taxes and other factors. The total cost will be divided into two parts : ① uncontrollable cost of the project : it refers to taxes, the higher management fees can not be subjective project management control; ② controllable cost of the project : the total cost of the scheme, apart from the uncontrollable costs other than the full cost, such as subcontracting costs, responsibility for the cost, on-site expenses. Controllable costs are focused on cost control, controllable cost of the project is planned prior to the commencement of the construction time, construction, construction design based on the Along with the progress of works and that will happen if the construction program improvement works to change, to build factors such as rising price changes So for the cost of plans to conduct timely adjustment, the cost of the scheme is to ensure that the guidance and control, in the adjustment should pay more attention to analysis of the different factors changes to the original cost of the scheme is the extent of the effect. At this stage, Construction should give full play to the initiative of the technical departments, according to changes in conditions of the construction works program optimization, further reduce the construction cost. 8.3 conduct a cost analysis, improve enterprise cost management level after the end of construction, According to the total cost of the scheme and controllable cost plan and the final actual cost comparison analysis, cost analysis charts available in various forms, such as comparative analysis not only to the total cost, but also to process cost analysis, but mainly to process analysis, process reached higher or lower cost reasons. ① first analyze the conditions for the construction, Construction programs, materials price changes caused by changes in the unit price for the process, collecting the introduction of new technology, new techniques, and new materials processes cost information; ② followed by the subjective determination of the cost comparison part of the process the price analysis by the enactment of the unreasonable result of the high or low price processes, while accumulation of written information, for the future development of similar projects the cost of the scheme; ③ sub-units of information collection and evaluation of sub-contractors, prepared, "the roster of qualified sub-contractors" for future similar projects to choose subcontractors and sub-development costs; ④ summary subcontracting costs and responsibility cost data, after screening analysis for enterprise Bidding reference. 9. Summary of the construction project cost control is a complicated systematic project. the application needed to be applied with flexibility the actual operation be adapted to local conditions, different sizes, different construction firms and different management systems have differences, But in any case are the construction of the production and operation of enterprises in the amount of human resources, material resources and expenses, guidance, supervision, regulation and restriction. Therefore, "increases production and economize, to increase revenues and reduce expenditures" is a common construction enterprises, This requires constant practice in the review and improve cost control, ways and means to ensure that the project cost goals. As an enterprise only deepening financial management system, outstanding cost management center, further strengthening cost management and strict cost veto, the full implementation, the whole process comprehensive cost control and continually adapt to the market competition situation, overcome adversity, to achieve the goal of cost control.

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