Construction project costing is in the cost range, with money as the unit of measurement, to the construction project cost directly consumed as the object, in the distinction between income and expenditure categories and post cost responsibility based on the use of certain methods, the correct organization of the construction project costing, comprehensively reflecting the cost of the construction project cost of an accounting process. Cost accounting is generally divided into 2 categories, one is the project cost accounting, belonging to the legal person level accounting, mainly reflecting the enterprise's projects and the total income, expenditure and profit and loss situation. Another category is the construction project cost accounting, belongs to the construction enterprise internal management needs of internal cost accounting, specific to a project, is called a project construction cost accounting. It includes the project construction cost accounting and the cost of each position within the project responsibility assessment.
Construction project cost fine accounting is in the cost range, to the project as the accounting center, in the refinement of the cost accounting unit on the basis of the use of certain methods, the fine decomposition and analysis of the cost of income and expenditure, comprehensively reflecting the cost of the construction project cost of the accounting process. It extends the concept of cost accounting, not only focusing only on the identification and recording of cost income and expenditure, but also focusing on the fine formulation of the project plan cost, focusing on the fine accounting at the completion of the final accounts, and extends the construction project cost accounting to the implementation of the project throughout the process. It is prior, dynamic, spontaneous and has real-time supervision, just like project management. Timely and accurate cost accounting not only reflects the cost of consumption, but also can provide a favorable basis for the development of cost management, and play a role in controlling costs.
Construction projects to implement cost fine accounting is the basis for the project to achieve economic efficiency, due to the refinement of cost accounting, so that the personal interests of employees and the occurrence of project costs are closely linked together, which is conducive to the improvement of cost accounting awareness. The construction project to carry out the construction project cost fine accounting as the center of performance evaluation, can effectively prevent the interference of man-made unfair factors, so as to provide a basis for the construction industry enterprises to develop and implement the relevant systems and methods.
1 Building construction enterprises cost management in the problem analysis
Current construction enterprises in the project cost management problems, mainly in the following aspects:
(1) the lack of cost target control system. Effective cost management must have a specific and accurate target control system, based on the target system for the cost management activities, but now most construction companies still have not established a cost target control system. On the one hand, the target cost stays on the construction budget, that the difference between the construction budget and the construction plan budget is the economic benefits of the construction enterprise, but with the construction unit has lowered the cost, the construction enterprise profit opportunity is getting smaller and smaller, from the enterprise point of view of the cost of considering the budget can not satisfy the pursuit of profit goal. For no enterprise quota construction enterprises, just to control the cost of construction drawings within the budget on complacency, which will make the enterprise cause serious losses. On the other hand, the cost prediction and pre-control objectives are too loose, no cost control objectives are specified, the cost control objectives of each level and each type of work are not clear, but also make the project personnel in cost control, there is no way to implement the direction of the cost target.
(2) the lack of responsibility and rights of the combination of incentives. Lack of cost control incentives, employees engaged in cost control enthusiasm can not be mobilized. At present, many enterprises in the project management process has not formed a perfect cost incentive mechanism, the project cost of good or bad with the project economic benefits decoupled from the management and construction personnel of the economic benefits decoupled from the responsibility for the right to combine the three, reward and punishment is not clear, the lack of cost control system constraints, so that the project construction personnel in the process of cost control of the motivation is not enough.
(3) the lack of construction organization design phase of the cost control of the scientific plan. Construction organization design of construction preparation, personnel, machinery and equipment arrangements, scheduling and convergence of direct impact on cost control, many projects due to the lack of scientific planning and organization, the construction phase of the widespread occurrence of personnel nesting, waste of materials, equipment idle phenomenon, increasing the cost of the project expenditures. Some projects are not enough advance preparation, three passes and one leveling is not in place, the phenomenon of repairing the road into the point of repeated occurrence, the construction unit in order to ensure the progress of the project, hastily prepare materials, materials can not be reasonably stacked after entering the site, acceptance, receiving system is not sound, saving, rewards and punishment measures are not conducive to lead to a large amount of waste of materials. Some project managers do not make a reasonable analysis of equipment configuration, hope that the more equipment the better, the more advanced the better, resulting in a waste of equipment resources. In the use of equipment in some units lack of maintenance, resulting in poor equipment completion rate, low utilization rate, increased depreciation costs and storage costs.
(4) Managers lack advanced knowledge of cost management theory. Perfect cost management organization is a necessary condition for modern enterprise to carry out modern cost management, which is an important feature for the smooth running of enterprise production and operation activities. The key to good cost management is to improve the quality of cost managers. At present, the comprehensive quality of the project cost management personnel is not high, the lack of advanced knowledge of cost management theory, the objectives and responsibilities of the project cost organization at all levels are not clear, the upper and lower levels of cost management organization is not closely linked, the lower level cost management organization can not well complete the tasks given by the higher level of cost management organization, the mutual coordination and cooperation between the various departments is not enough to tacit understanding.
2 Implementation of the whole process of cost fine accounting, improve the level of cost management of construction projects
Project accounting is the systematic management of the whole process of the project, which is reflected through a series of project management activities. Therefore, the implementation of the project implementation site standardized management, the actual site management work into the standardization, standardization, systematic operation of the track, so that the site of people, materials, machines and other factors of production efficiently and reasonably, is to ensure that the normal operation of the project accounting key.
2.1 Strengthen the construction preparation stage cost prediction and pre-control refinement
(1) The project team to adapt to the cost prediction and control refinement of the new process mechanism. In the project bidding and quotation stage, the enterprise budget department in accordance with the design documents, the relevant national and local quotas and fee standards to prepare a complete construction drawings budget, and then, at the beginning of the project, the project department and the company and then *** with the development of the internal control responsibility cost as the basis for the company's cost control, the project management department in accordance with the company and the project signed the "project contracting contract" to determine the project's cost management objectives. Because the project department at this time does not really implement the control cost, so the project manager department tries in the company to develop the responsibility cost on the basis of the project cost re-prediction, the development of the project's own internal control cost, so that the cost of the original degree of downward fluctuation, on the basis of which then make the project's economic program. Before considering the internal control costs, the process is: construction drawings budget → internal budget. Considering the new process of determining the cost of internal control is: construction drawings budget → internal budget → project economic program.
(2) the development of the project economic program. The basis for determining the internal control cost of the project is the target profit of the project. The project department should predict the target profit of the project according to the business objectives of the enterprise and combined with the actual site and the market inquiry to develop the project's economic program on this basis.
①Determine the internal control cost of the project, mainly including the following: First, carefully review the budget and calculate the amount of work. Second, the use of cost inversion method, that is, before the construction of the project will be backward schedule, and then optimize the construction program for the cost of extrusion; in the construction of the allowable scope of the design to reduce the cost of technical and organizational measures, will be backward schedule and then optimize the duration of the general duration of the optimization of measures to be taken to save the cost of turnover material costs and machinery costs. Third, the calculation of the cost of the quality of the cost of the advance, in the construction process if you can pay great attention to the quality of the project, can reduce the loss of shipping work, directly reduce the cost of the project, and vice versa, will cause the human, material and financial resources of the depletion of the cost. Therefore, the project pre-control costs should also consider the loss of quality costs, the establishment of project quality cost accounts, reflecting to ensure and improve the quality of the construction project to pay the relevant cost situation.
②The "three calculations compared" to determine the target profit. The construction budget, internal control responsibility cost (i.e., internal budget), the project internal control cost comparison. Comparison of the content includes people, materials, machinery consumption, subcontracting costs, construction costs, quality costs, quality costs here in the cost of responsibility is not taken into account, the development of internal control costs it will be put forward. In this way, through the responsibility cost income, budget income and project site internal control expenditure cost comparison, internal control expenditure cost is lower than the responsibility cost income of that part of the cost of consumption, directly into the project department target plan profit, the project department to the project internal control cost as the goal of the organization of the construction, the completion of the actual cost of costs incurred after the completion of the difference between the cost and the responsibility cost of the project department is directly counted as a profit of the project department, to the project department's own disposal, according to the corresponding proportion allocated to the project leaders as a reward The proportion is allocated to each person in charge of the project as a reward.
③Implementation of cost target allocation, the establishment of target management network. The cost of the expenses should be managed by a special person in charge, the project manager signed a "guarantee contract", the implementation of the cost of the person in charge of the responsibility, and to do the competent, mediocre, the efficiency of the person who get more, the loss of the person punished to achieve the project's reduction of energy consumption and efficiency, according to the above analysis, the establishment of the project target management network diagram.
The project department in the construction preparation stage of the construction program for economic optimization and decision-making, the organic combination of technology and economy, adhere to their own calculations of the amount of work, and with the construction progress, the plan, through the technical comparison and evaluation of the effect of the final development of economically rational, in line with the quality standards, safe and feasible, easy to construct the economic program.
2.2 Strengthen the construction stage cost fine accounting
(1) Strengthen the construction of all aspects of cost prediction pre-control. Cost prediction is usually only used to develop target costs before the start of construction, the real project construction period, the project department to calculate the actual cost consumption as a benchmark for cost accounting. In order to make the costing refinement, from the foundation to the main body and then to the decoration stage, the project in the construction of each link should be predicted pre-control, the prediction of the process of pre-control is actually the process of refining the construction program, through the prediction, can find the real cost control points. Specific practice is in each link before construction, the project department according to the internal control cost and project progress prediction construction parts and the corresponding physical volume, through the budget to determine the income. According to the economic indicators to make the corresponding control program, to achieve cost prediction and pre-control. Only envision how to control costs, in order to control costs into the construction.
(2) the implementation of post accounting refinement, clear control points of the costs. Cost accounting is the most fundamental sign and main content of construction management, to be strengthened in the project, the need to clarify the duties of each position, so that the job responsibility, specific, at the same time, in the job responsibility system to join the economic control, so that the job accounting refinement, clear control points of the various costs, so as to ensure that the profitability of the goal is achieved. In terms of labor costs, according to market conditions and internal control of cost expenditures, forecast costs, the implementation of the square meter lump sum system, a one-time package. In terms of material costs, we should strictly control the materials and materials. First of all, it is the feed off, regardless of any material into the field must play the square, count, test quality, to ensure that the materials into the field of quality and quantity. Secondly, it is the material off, in the process of receiving materials to achieve evidence-based, evidence-based. According to these data, the project department can control the expenditure of materials well, once there is a loss, the equipment officer and the foreman have to write a reason analysis, reported to the project manager for approval, the unexplained loss accordingly deducted from the cost of civil labor. In terms of machinery and large tools rental fees, own equipment to do a good job of single machine, single car accounting, the implementation of single machine, single car accounting is conducive to the assessment of machinery and equipment utilization, to facilitate cost comparison with the leased equipment, to find out the problems in equipment management. For leased equipment to sign an equipment lease contract, do a good job of the original records of the use of equipment shift, in order to correctly calculate the shift fee.
2.3 Strengthen the completion of the settlement of fine accounting
Settlement is mainly divided into two aspects, on the one hand, with the settlement of the party, on the other hand, with the project occurred in the settlement of the external subcontracting units. Settlement of the A party is mainly reflected in the changes and visas, in the usual construction of attention to all the changes that occur in the project, small to change a doorway, increase a beam, large to the structural changes, the project department should be timely and accurate to come up with the specific changes and their budget pieces, so that the A party to recognize and sign as a basis for the settlement. In the settlement of civil labor costs should also pay attention to the contract to develop the terms of water and electricity costs, all external subcontracting units to use the site of water and electricity, construction, large tools and materials, and other costs are deducted in the settlement.
3 Strengthen awareness, improve the mechanism, to ensure the full implementation of fine accounting
3.1 Establish a new type of cost control awareness
Cost awareness can not only rely on publicity, but also should be put into practice in action to cultivate awareness of the workers. In the early stage of the establishment of the project department, training or employment of experienced professionals in planning and accounting costs. From the previous cost pre-control to do the company-level internal budget, to the project itself on the cost of re-control, re-forecasting, the development of the project's internal cost control objectives, the project department as the company's most direct profit unit, the further refinement of the control of the cost is to achieve the fine-tuning of accounting on the basis of the pursuit of profit maximization, which in itself is the improvement of cost accounting awareness. The target cost must be formulated in advance for the three-dimensional expansion of the decomposition, that is, the ontology dimension, the main body and time dimension. Decomposition in the ontology dimension refers to the expansion of the cost entity connotation, the decomposition of the formation of a sub-target system expressed in terms of cost; in the main body dimension decomposition refers to the main body of the control of the cost decomposition of the sub-targets expressed in terms of organizational units and individuals; decomposition of the time dimension, that is, the expansion of the time series or the construction stage, the decomposition of the formation of a sub-targets expressed in terms of time or the stage of construction. Only by simultaneous three-dimensional decomposition can the construction teams, crews and individuals understand their specific tasks in the process of controlling cost consumption. Economic consciousness is the individual himself, the work task will be refined, the figures transparent and closely linked with personal interests, the individual's economic consciousness will be transformed into cost accounting consciousness, and then transformed into the construction process of cost accounting behavior, thus promoting the development of cost fine accounting.
3.2 Improve the cost control responsibility mechanism
(1) Establish the cost management responsibility system of "quantity fixed package". In the cost of the value of the composition of the quantity and price is the product of the relationship, in which the increase of any one of the factors will multiply the amplification of the cost, in fact, in a particular period of time the price is often determined, the quantity is largely affected by the degree of human subjective initiative to play, so the cost of cost control to catch the number of resources to be consumed in the control of the quantity. Accordingly, the contracting of the previous project output value is transformed into the contracting of the refinement to the "quantity", i.e., the contracting indexes are fixed on the number of people, materials and machines consumed in the project, and the number of people, materials and machines consumed in the project is directly assessed, instead of the amount of cost expressed in monetary form, and the quantity is taken directly as the assessment indexes. The form of cost management responsibility system, can more intuitively show the degree of consumption of resources and the cost of high and low, is conducive to prompting the project manager to strengthen management, detailed accounting, optimize the construction program, is conducive to maximize cost reduction.
(2) from the system to control the amount of resources invested. First, the personnel incentive management system. Responsibility and rights in the "profit" is able to mobilize the enthusiasm of the whole staff to control the cost of incentives. At different management levels and management units, there should be clear, quantitative, scientific and achievable assessment indicators after efforts. In the stage of control and assessment, the establishment of the distribution mechanism linked to the labor performance of the main body of management, with economic means, according to the contract cost assessment. Company manager to the project manager, project manager to the engineering team, engineering team to the team, the team to the individual, one level to one level, to set the contract dead package. Design benefit and risk mechanism, the benefit mechanism to drive people to strive for the benefits not yet obtained, the risk mechanism so that people not only do not get the future benefits, but also may lose the benefits of the project at a certain stage of the actual cost is lower than the cost of the target, according to the amount of savings of a certain percentage of the prize, and vice versa, the actual cost of more than the cost of the target, to be used to make up for the amount of savings later on, or withholding of wages. Second, the material management system. In the material control, from reversing and overcoming sloppy management as a starting point, the implementation of the "four no" management: that is, no evidence is not received, for the material transportation vehicles do not have their own single vehicle feed bills, the site does not receive materials; no point is not unloaded, in order to reduce the site of the second backward transportation of materials, fixed not allowed to unload the material site, the material trucks are not unloaded; no supervision is not for, material Personnel not only manage to send materials, but also to be clear about where the material is used, whether it is a fixed point of unloading or material yard materials, there must be construction personnel present to supervise; no single not issued, the project site to improve and implement the material issued by the material receipt system, improve the internal consumption management. Accounting management of the project provides a detailed basis for the supply and demand side of the material to facilitate the economic settlement, to avoid the receipt of materials by a simple arbitrary signing of the bill. Third, the machinery management system. Enterprises on the equipment required for the project to implement the company, the mechanical section, the project tripartite control, so that the project, the mechanical management section and the formation of the relationship between the mechanics of mutual supervision and mutual constraints. On the one hand, the project in order to control the project cost, strict control of machinery input, to avoid the previous projects are scrambling for large-scale advanced equipment phenomenon, so that a variety of mechanical equipment utilization rate can be fully improved. On the other hand, due to the implementation of the contracting system, fully mobilized the enthusiasm of the mechanics, enhance their sense of accounting and responsibility.
(3) improve the cost management accounting system. Enterprise accounting system should be transformed with the enterprise's management system, the formation of project-centered, hierarchical management, distribution accounting accounting management system. Compared with the traditional accounting system, the project accounting system highlights the project is the profit center of the enterprise, the cost (cost) control center, the center of responsibility for funds, project accounting for all activities must be carried out around the project. At the same time, in the project accounting system, the project manager as a project management and coordination bodies, become the responsibility of the project accounting center, fully responsible for the project's comprehensive accounting, all inputs and outputs of the project for the overall control, supervision and assessment. Prepare technical and organizational measures to reduce costs, and ensure the completion of the control targets of all the profits, taxes and expenses payable. Analyze and summarize the profit and loss between the budget cost and actual cost of the project, grasp the input and use of people, materials and machines, prepare cost statements, analysis materials and cost accounting form for the completion of the project on a regular basis, and control the project funds and cost expenditures. Make the enterprise to establish a project accounting system with the project manager department as the project accounting center.
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