The cost control of highway construction is the main part of the enterprise operation and management work, which is an important factor to improve the economic efficiency of the enterprise. As the cost center of highway construction enterprises is mainly in the construction site, so the cost control mainly refers to the project manager department to control the cost of materials, machinery and labor in the construction process. This control is actually the unit price control and quantity control of labor, materials and machinery.
A highway construction project bidding price, work, materials, machinery costs are derived from the budgeted quantity, so work, materials, machinery control should be the quantity control and price control of two aspects of the budgeted quantity of budgeted price as a control standard compared with the actual consumption of the number of actual price is the cost difference. The purpose of our cost control of highway construction projects is the cost differential surplus.
One, material cost control
1, quantity control
According to the characteristics of highway construction is relatively decentralized, in the control of the number of materials consumed, we must first consider the use of the most optimal construction program to achieve a short period of time, fast construction speed, smooth convergence between the work processes of the assembly line, advanced technology, which is the advancement of science and technology, technological innovation in the reduction of the material that reduces the amount of engineering costs. The embodiment of cost reduction. Secondly, to save and reduce consumption, she reduces the quota of material pump operation according to the process of the quota number of materials issued to the construction team, in order to prevent the material is very costly, so that the use of materials and management of the site is more reasonable, after the completion of each process, the actual number of quantities consumed and the number of quantities of quantitative comparisons to assess the savings, over the situation and timely analysis and summarization.
2, price control
Control of the actual price of materials is another aspect of the control of the cost of materials, road construction materials are two kinds of materials, namely, purchased materials and self-picked materials. Self-mined materials mainly refers to sand, stone, etc., generally in the sparsely populated Gobi region construction sand, stone materials are more abundant, it is appropriate to use self-mining, and in some poor transportation conditions, requisitioning materials site difficult environmental requirements of the region, sand, in favor of material self-mining cost is larger, can be negotiated with the local residents to buy, so that the cost of materials can be reduced.
Two, machinery and cost control
Construction machinery and equipment is the foundation of the enterprise to efficiently complete the construction and production tasks and ensure the quality of construction is the pillar of the survival and development of the enterprise, it reflects the strength of an enterprise, so the management of good use of machinery and equipment is very significant.
Construction machinery in the use of two kinds of cases: one is not their own machinery to social leasing use, one is the use of their own machinery and equipment management.
1, leasing machinery
Leasing machinery according to the settlement of the following types: settlement by the bench fee; according to the actual completion of the project to the bench production quota converted into the number of benches; according to the completion of the number of individual projects to the amount of settlement.
This which is settled by shift cost of leased machinery, must attach great importance to the site of the scheduling of the use of machinery to maximize the use of efficiency, otherwise it is very easy to cause the number of mechanical shifts of the loss; in addition to leasing the machinery of the unit price of shifts with the bidding for the comparison of the unit price of the shifts, that is, reflecting the difference between the savings of the super. According to the production of folding the number of billiards settlement and according to the production to the amount of unit price settlement, the key to the budget of the billiards unit price and the amount of unit price can not be wrapped, such as not wrapped up the cost of loss.
2, own machinery
Own machinery management is mainly to maintain a high rate of integrity, in the use of cost control is mainly embodied in the scene of the scheduling and the use of the scheduling should be carefully arranged, rational scheduling, reduce idling, to avoid the use of large machine, so that the use of machinery to give full play to its own power and effectiveness, improve the use of efficiency and efficiency, and by all means to complete the quota, if not up to the quota, the number of shifts will be a loss. If the quota is not met, the number of shifts will be lost. The number of mechanical shifts exceeds or does not exceed mainly lies in the use of machinery, of course, the quality of machine driving personnel and with the construction and mechanical conditions, rational scheduling and use of machinery and equipment management and so on is also very important. Mechanical single accounting, which actually work the number of shifts compared with the number of budgeted shifts that is the number of shifts of savings over, so cost control must be the use of machinery, people care about the cost.
3, other factors affecting the cost of machinery
(1) the bidding price of machinery is not completely to the market
The bidding is issued by the Ministry of Transportation, "Highway Engineering Machinery Bench Cost Quotas" in the invariable cost + variable cost of the composition of the Bench unit price to calculate, some of these The level of machinery of the constant cost is generally lower than the market price, the reason is: one is the depreciation of the long life; two is the domestic and foreign mechanical and electrical products factory prices are rising year by year; three is a large number of imports of equipment far higher than the original value of domestic equipment, but there is no distinction on the quota. So that some varieties of machinery and equipment Ministry of machinery and equipment quota mechanical unit price and market price than the difference is very large, construction companies bidding price in the mechanical fee part of the Ministry of Transportation issued by the application of the mechanical quota (unchanged part of the) did not go to the market, which should be paid special attention to within the enterprise after the bidding price of cost management.
(2) own machinery depreciation and repair costs on the cost of project machinery costs
Currently, the depreciation of machinery and equipment is based on the use of the average life of the extraction, that is to say, regardless of whether it is the new machinery or old machinery, each year to extract the same depreciation into the project construction costs. Obviously, the use of new machinery and the use of old machinery input-output ratio is very different, the new machinery input small output, the old machinery input big output small, that is to say, the new machinery, the rate of completion, utilization, efficiency are high, a variety of costs, repair costs, and the old machinery closer to the end of life, its rate of completion, utilization, efficiency is lower, a variety of costs, repair costs are high.
Three, labor cost control
Labor cost control includes the control of the actual number of man-days of labor and the control of the unit price of man-days. Bidding unit price per day is applied to the higher cost departments issued by the regional labor standards and the standard is actually very low, simply can not be wrapped. Because of this issue itself policy is strong, not yet fully to the market, so the focus of labor cost control is the use of man-days as much as possible to complete or over completion, that is, optimize the combination of personnel, staffing arrangements as far as possible to reduce the establishment of rewards and penalties mechanism to complete and over completion of the quota of incentives for those who failed to complete the quota of penalties depending on the reasons for the number of workers in order to achieve some savings.
In summary, the control of labor, material and machine cost management should be for the purpose of economic efficiency, from the quantity and price control, assessment. In the cost management of construction projects, the control of quantity is the control of the construction process, only the use of work, materials, machinery personnel concerned about the use of cost, the establishment of the operating mechanism of saving awards and penalties, and make it run effectively, it is possible to achieve the purpose of control. The main responsibility for the control of prices in the relevant business sector, should strengthen the quantitative assessment, the establishment of incentives, enhance the sense of responsibility, and coordination of the relevant departments in order to achieve better results.
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