Article 1 In order to improve the level of project cost control, reduce project costs, so that the company can achieve good economic and social benefits in the fierce market competition, combined with the three modes of operation of our company, we have formulated these measures.
The second independent contracting project cost management to independent contracting project as an accounting unit. The project cost management of general contracting takes the general contracting project as the accounting unit. The project cost management of joint contracting takes the joint contracting project as the unit of accounting.
The Group's financial department project separate accounts, the project manager should be responsible for the project's internal cost management and economic effects of the main responsibility
Chapter II Cost Forecasting and Planning
Article 3 Independent Project Department: the initial project, by the budget officer in accordance with the review of construction drawings in accordance with the current quota for the preparation of the construction budget for the analysis of materials and materials, and submit to the director of the contract auditing department. Audit, after review and approval as a cost pre-control of the general plan objectives. The independent project department prepares the internal construction budget and the plan measures to reduce the cost, and combines with the contract duration requirements, carries on the target responsibility decomposition, and implements to each management position.
The general contracting project department: at the beginning of the project, the project manager will prepare the project's management cost forecast according to the project's characteristics and management status quo, and submit it to the director of the contract auditing department for review, and then it will be adopted as the general plan target of the management cost pre-control after review and approval.
The pre-control of the general plan objectives in a timely manner to the vice president, general manager.
Article 4: The joint contracting project department: the project department is responsible for itself.
Chapter III Cost Control of Independent Project Department
Article V Control of Labor Costs
(1) The labor operation sub-items are all based on the company's version of the "Construction and Installation Project Labor Contract", the project manager and the incoming laborers sign a contract for labor cost contracting and the establishment of the internal ledger, and the original contract will be reported to the Contract Audit and Accounting Department and the Ministry of Finance in a timely manner, one copy of which will be retained by the project department. One copy of the original shall be retained by the Project Department. The total budget for labor cost of more than 10,000 yuan shall sign a labor agreement, less than 10,000 yuan of sporadic contract work or sporadic labor, the project department shall report the cost account to the Contract Audit Department (including electronic version) and the Finance Department before the 25th of each month.
(2) Labor cost price: determined by the project manager according to the current price of the construction market, and consider the actual project and the level of operation of the labor team, the best choice of operators, to determine a reasonable price of contracting, and timely communication with the higher management.
(3) labor payment: in the process of construction, the project department according to the actual amount of work done by the laborers and the contractual unit price, quality standards, etc., the project department shall verify the amount of work and issue a work order (with the calculation of the amount of work), signed and approved by the project manager and reported to the contract auditing department budget officer audit by the director of the department of contract auditing and review, review and approval as the basis for the allocation of labor costs. The review is approved as the basis for the disbursement of labor costs.
(4) labor settlement: after the completion of each sub-contract, the project department, according to the contract, settle the total labor cost of the sub-contract, must be verified by the project department and issued by the volume of work settlement (with the volume of work formula), signed by the project manager and approved by the Contract Audit Department, submitted to the Contract Audit Department, budgetary review, reviewed by the Director of the Contract Audit Department, reviewed and approved as a basis for the settlement of labor costs.
Article VI Control of Material Costs
(1) Principle:
A Small materials: purchased by the project department itself, and the establishment of material account details, reported to the Contract Audit Department (including electronic version) and the Finance Department before the 25th of each month.
B Bulk materials (except A-supplied materials): the project department provides material plans to the Contract Audit Department for review, and after review, the Group Company will unify the procurement, and the project department will receive materials according to the procedure.
C A-supplied materials: the project department to provide material plans, must be carefully accounted for the amount of materials, reported to the Contract Audit Department budget officer review, the Director of the Contract Audit Department to review and pass before the construction party.
(2) bulk materials into the field (in addition to the A supply materials): the material clerk count and acceptance, quantity and quality are in line with the procurement standards, according to fill out the material acceptance form (triple), respectively, by the material clerk, the company's Finance Department and the supplier to store a copy of each; material clerk at the end of the month will be the list of details and the material acceptance form reported to the Ministry of Finance, will be reported to the Ministry of the list of details.
(3) A-supplied materials: materials clerk inventory acceptance, quantity and quality are in line with the standard, before signing, and the timely establishment of A-supplied materials account, the materials clerk must check the number of monthly with the construction side, and in the 25th of each month reported to the Ministry of Finance and the Department of Contract Auditing.
(4) The material adoption and transfer, coordinated by the group company, the material adoption order must be signed by the material collector, material clerk can be valid. The transfer of materials between projects, with the consent of the project manager, signed by the project manager agreed to the material clerk in accordance with normal procedures for the issuance of acceptance orders and purchase orders, timely adjustment of the internal material ledger, the material clerk at the end of the month to report to the Ministry of Finance and the Department of Contract Auditing.
(5) At the end of the project, the project department timely notify the finance department of the remaining materials for the project inventory, the material clerk or the project manager to complete the relevant procedures for the return of materials and registration of the material ledger. For low-value consumables, in the process of construction to strengthen management, reduce losses, and timely collation of the actual consumption of detailed cost ledger reported to the financial. For own turnover materials, the Finance Department determines the amortization cost according to the regulations. Project manager during the normal construction of the project to the group company to pay the capital plan (consumables, labor costs) Finance Department in accordance with the provisions of the implementation.
Article VII Control of Machinery Costs:
(1) The project department shall try to use the company's equipment, and each project department shall be independently accounted for. Where the company's internal equipment can not meet the needs of production, can be leased through the company to outside organizations, but must be determined by the project manager of a reasonable lease price, the original lease contract in a timely manner to report to the Ministry of Finance and the Department of Contract Audit and Accounting each one.
(2) Repair costs and maintenance costs of the project department equipment, the Finance Department in accordance with the regulations.
Article VIII: Control of Leasing Costs of Work Tools
(1) The project department must use the company's own work tools and complete the relevant procedures, the company does not have work tools, can be leased through the company's external units, the price of the lease must be reasonable, and sign a lease contract, the original contract was reported to the Ministry of Finance and the Ministry of Contract Audit and Accounting each one.
(2) The project department will complete the formalities of lease refund in time according to the progress of the project, and report to the Finance Department and the Contract Audit Department in time.
Article IX Control of Other Expenses: The project department strengthens on-site management, and the company's inspectors carry out regular or unscheduled inspections of the site, and report to the group company in a timely manner if they find that improper use of materials and equipments or serious waste, laxity in supervision and so on occurs in the course of the construction and the company will make penalties in accordance with the relevant regulations.
Article X Control of Engineering Visa
(1) In the process of project construction, the project department should do a good job of economic visa work in a timely manner, and timely and the construction unit to do the hidden works of the visa and technical information work. Visa process in a timely manner with the contract auditing department.
(2) The project department shall complete all kinds of visas and claims in a timely manner and establish a list, and submit the original documents to the Contract Audit Department for filing.
Chapter IV Cost Control of General Contracting Project Department
Article 11 The General Contracting Project Department establishes expense detailed account and reconciles with the Finance Department in time according to the requirements of the Finance Department.
Chapter V Cost Control of Associated Project Department
Article 12 The A-supplied materials (collectively referred to as all materials purchased by non-associated units or individuals) used by associates must be carefully accounted for, and reported to the budget officer of the Contract Audit Department for review on time, and then reported to the builder only after being reviewed and approved by the director of the Contract Audit Department. The material clerk shall report the actual details of material supply to the Contract Audit Department before the 25th day of each month.
Chapter VI Cost Accounting
Article 13 The independent project department shall report the material acceptance list, transfer list and requisition list to the Finance Department and check the ledger in a timely manner according to the requirements of the Finance Department of the Group every month and in accordance with the stipulated time of reporting; report the incurred machinery fee and machine rental fee to the Finance Department in a timely manner and check the ledger; and report the reconciled ledger to the relevant personnel of the Department of Contract Audit in a timely manner, and report to the Director of the Department of Contract Audit if there is any doubt. If the Contract Audit Department has any doubts, the three parties will re-verify the accounts.
Article 14: After the acceptance of the main body and completion of the project, the independent project department will compile the actual consumption of labor costs, materials, machinery, leasing, and other actual consumption of the project, report to the Ministry of Finance and reconcile with the Ministry of Finance, and the Ministry of Finance will calculate the actual cost of the independent project department, and report in writing to the Ministry of Contract Audit and the Ministry of Finance, and the Ministry of Contract Audit and the Ministry of Finance, and if the Ministry of Contract Audit and the Ministry of Finance has any doubts, the three sides will re-verify the cost.
Article XV of the general contracting project department in the project delivery after the use of the project to organize the actual costs incurred in the project details, submitted in writing to the Ministry of Finance and check the accounts, the Ministry of Finance accounting for the actual cost of the general contracting project department, reported in writing to the Department of Contract Auditing and the Ministry of Finance, the Department of Contract Auditing in doubt, the three parties to re-verify.
Article XVI The Associated Projects Department independently carries out the cost accounting of the project.
Article 17 The Contract Auditing Department submits the report on project costs and expenses to the higher management at the end of each month.
Chapter VII Cost Analysis and Evaluation
Article 18 Within three months after the completion of the project, the Finance Department of the Group shall analyze the cost of the independent project department and the general contracted project department and submit a written report to the Group Company.
Article 19 Within one month after the project audit is completed, the Contract Audit and Accounting Department shall analyze and report in writing to the Group Company on the basis of the finalized final account report of the independent project and the cost data provided by the Finance Department.
Article 20 In the cost assessment (except for the joint venture project department), for the independent project department and the general contracting project department cost analysis information, according to the principle of responsibility, rights and benefits, where the actual cost of consumption is too high and it is obvious that it exceeds the reasonable market price, the project manager, the operator should make a written explanation to report to the company.
Article 21 The joint project department independently conducts cost analysis and assessment.
Chapter 8: Approval Process
Article 22: Independent Project Department: Project Manager→Budgeter→Director of Contract Auditing and Calculation Department→Group Vice President→Group General Manager→Group Chairman of the Board of Directors
General Contracting Project Department: Project Manager→Director of Contract Auditing and Calculation Department→Group Vice President→Group General Manager→Group Chairman of the Board of Directors
Associated Project Department: Only the quantity of A-supplied materials shall be reported to the Contract Auditing and Calculation Department for review. Audit Department for review.
Construction Cost Management Measures
The key to construction cost management lies in the establishment of a cost management mechanism that combines responsibility and rights, and the duties and scope of work of each department and each person in the cost management system should be clearly defined, and the corresponding rights should be given to ensure that the duties are effectively performed. At the same time, the project manager should check and evaluate the performance of each department and each team in cost control on a regular basis, and carry out all-round control and supervision of project construction costs in project management.
(I) prior plan preparation.
Before the start of the project, the project management department should do a good job in the preliminary preparatory work, selected advanced construction program, select reasonable material dealers and suppliers, develop the project cost plan for each period, to do a good job.
1. Formulate construction plan and technical organization measures.
Construction program mainly includes: the determination of construction methods, the selection of construction equipment, construction sequence arrangement and the organization of running construction. Construction program is different, the duration is different, the required equipment is also different. Therefore, the construction program is the construction company to reduce the cost of the main way. Development of construction programs to the contract period and the owner's requirements as the basis, in connection with the project's size, nature, complexity, site and other factors for comprehensive consideration. Several construction programs can be developed at the same time, compared with each other, from which the most reasonable, the most economical program. At the same time to develop economically feasible technical and organizational measures, included in the construction design. In order to ensure the implementation of technical organization measures and achieve the desired results, engineers and technicians, materials, on-site management personnel should be a clear division of labor, the formation of the implementation of technical organization measures of one-stop management.
2. Organize the signing of subcontracts and material contracts.
Subcontracts and material contracts should be through public bidding and tendering, by the company manager to organize the management, engineering, materials and financial departments and project managers together with the subcontractors on the contract price and contract terms for negotiation and discussion, after repeated consultations between the two sides, and finally signed by the company manager of the formal subcontracts and material contracts. Bidding and tendering work should be carried out in a fair and impartial principle, bidding and bid evaluation work by all members of the bidding leading group to participate in, do not engage in one person to say, and there must be layers of approval procedures. At the same time, should also establish subcontractors and material suppliers file, in order to select the most reasonable subcontractors and material suppliers, so as to achieve the purpose of controlling expenditure.
3. Good project cost plan.
Cost plan is the construction cost management preparatory activities done before the project implementation, is the basis and prerequisite for the operation of the project management system, and is the target cost determined according to the internal contracting contract. The company should be based on the construction design and the configuration of production factors, according to the construction progress plan, to determine the monthly and quarterly cost plan for each project and the total cost plan for the project, calculate the capital preservation point and the target profit, as a basis for controlling the cost of production in the construction process, so that the project manager and construction personnel, regardless of the progress of the project to what kind of progress, can be clearly grasped in advance of their own target cost, in order to take the appropriate means to Control costs.
(ii) tracking control.
In the process of project construction, in accordance with the selected technical program, in strict accordance with the cost plan implementation and control, including the control of material costs, the control of labor consumption and on-site management costs control and other content.
1. Saving material costs.
(1) the implementation of the three levels of receipt of materials and limits of collaterals. In engineering construction, material costs account for the largest proportion of the overall project costs, generally up to about 70%, and there is a greater potential for savings, often in other cost losses, to make up for the savings in material costs. Therefore, the material cost savings, but also to reduce the cost of the project is the key. Strengthen the focus of materials management is the construction of the main materials should be implemented limit management, that is, according to the theoretical amount plus reasonable loss of settlement with the construction team, savings incentives, overruns by the construction team to bear, which can prompt the construction team to more reasonable use of materials, reduce waste. The implementation of limit management, first of all, to reasonably determine the number of should be issued, the determination of such quantities can be determined by the national or regional quota management department to determine the data shall prevail, can also be the construction team and the project quotas with the *** with the calculation and confirmed by both sides of the data. The second is to implement the three levels of receipt of materials. The third level of receipt of materials is an important part of the quota issued by the construction team to the project department to confirm the number of materials purchased in the process. The so-called three-stage receipt of materials, that is, first of all by the janitor's collector counting the number of records, records and signatures, followed by the material department's collector counting the number of records, acceptance registration, and then by the construction team to count and confirm the construction team, such as the number of found to be insufficient or excess, the material department to solve. After the quantity should be issued and the actual quantity is determined, the construction team completes the construction and reconfirms the actual quantity used, then the rewards and penalties can be realized. Through the limit issued materials, three levels of receipt of materials not only to control the receipt and distribution of materials in the "shortage of catty" phenomenon, but also to make more reasonable and effective use of materials.
(2) the organization of reasonable materials into the field. A project often has hundreds of materials, so the reasonable arrangement of materials in and out of the time is particularly important. First of all should be based on the quota and construction progress to prepare the material plan, and determine the time of the material in and out of the field. Because if the field is too early, it will be early payment to the material supplier, increase the company loan interest, but also may increase the second handling costs, some moisture-prone materials may be stacked for too long lead to can not be used, need to re-order, increase the cost: if the material into the field is too late, not only affects the progress, but also may result in a penalty or increase the cost of catching up with the schedule. Secondly, we should put the material consumption and casting off, reduce the material loss rate. Material loss due to the variety, quantity, laying of different locations, its loss is not the same. In order to reduce the loss, the project manager should organize engineers and cost engineers, according to the actual situation on the site and subcontractors to determine a reasonable rate of loss, the use of its package, saving the two sides into the excess deductions, so that each subcontractor or construction personnel in the amount of materials are linked to their economic interests, reduce the material cost of the entire project.
2. Save site management fees.
Construction project site management costs include temporary facilities fees and site funding for two elements, the two costs of revenue is based on the size of the project construction task approved. However, its expenditure is not with the size of the project volume of change in proportion to the size of the project, its expenditure is mainly by the Ministry of the project itself to dispose of. For the management of the site funds, should focus on the following: First, the streamlining of personnel; Second, the management of engineering procedures and quality of work, a project, in the concrete implementation of the time, conditions are often limited by the time and conditions can not be successfully carried out on schedule, which requires a reasonable scheduling, step-by-step; Third, the promotion of the management level is to continue to improve and reduce the cost of management expenditures.
(C) ex post analysis and summary.
After-the-fact analysis is not a post mortem, but the beginning of the next cycle, is the continuation of cost control work. On the basis of adhering to the monthly and quarterly comprehensive analysis, you can take a look back approach, timely inspection, analysis, correction, supplementation, in order to achieve the goal of cost control and improve efficiency.
1. Highlight the focus of the assessment and analysis.
According to the appraisal system formulated by the project department, the responsible departments for cost management, relevant sections, responsible personnel and construction work teams will be appraised. The focus of the assessment is to complete the workload, materials, labor costs and mechanical use of the four major indicators, according to the assessment results to decide on awards and penalties and appointments, reflecting the principle of rewarding excellence and punishing the poor.
2. Timely completion of the total cost of settlement.
After the completion of the project, the project manager department will shift to a new project, should be organized to clean up the site in a timely manner the remaining materials and machinery, dismissal of unneeded personnel, payment of payable expenses, in order to prevent the completion of the project, continue to incur a variety of costs, including management fees. At the same time, due to the transfer of personnel to participate in the construction, a variety of cost information is easy to lose, therefore, should be based on the construction process, such as the progress of the cost of settlement, the completion of the total cost of settlement, and based on the results of the evaluation of the project's cost management work, to summarize the gains and losses, and timely rewards and penalties for the project manager and the relevant personnel.
3, responsible construction cost management should adhere to the people-oriented.
To educate all employees to establish a sense of ownership, and constantly improve the staff love and dedication, and enhance the cohesion of the enterprise. Must convert the operating mechanism, enhance the cost consciousness of all employees, sense of responsibility and sense of worry. To closely linked to the actual progress of the project, standardize the responsibility of the construction cost management system, rational allocation of funds, mobilize all aspects of saving construction enthusiasm.
Currently, China is in the early stages of vigorously promoting the bill of quantities pricing, most construction units have not yet established and improve their own price measurement and control system, the market is still a lot of imperfections and immaturity of the objective reality. In such conditions how enterprises as soon as possible to establish and improve to meet the market demand for self price determination system and standards, is a very important work. Enterprises to meet the needs of the open market, should start from the improvement of cost management, and gradually form their own construction pricing basis and pricing standards, at the same time to correctly grasp the "bill of quantities pricing" does not provide for the characteristics of labor, materials, machinery consumption, the use of good pricing norms for enterprises to participate in the market competition to provide the space, combined with its own management Strength, equipment capacity, production efficiency and consumption level of independent quotation, to achieve the expected profit is not reduced when reducing the offer, in a reasonable offer unchanged to improve the project's expected return.
(1) contract delivery, so that the project management department comprehensive understanding of the tender offer (comprehensive unit price, combined price), contract negotiations, contract signing process
the situation, at the same time, the bidding unit should be the contract agreement, tender, contract special provisions, general provisions, technical specifications, bidding the bill of quantities of the works transferred to the project management department.
(2) The project manager department should carefully study the contract documents, review the design drawings, read the contract agreement, contract terms, technical specifications, combined with the actual situation of the site, the possible changes in the project, the possible rise in the unit price of materials, etc., to predict the cost trend of the project to have a clear idea.
(3) the enterprise according to the project prepared by the implementation of the organizational design, the market price of materials and the project's resource allocation preparation and delivery of the post-bid budget; project manager according to the post-bid budget approved cost control indicators, predict the project's milestones, the preparation of the project's cost plan, and the cost control indicators and cost control responsibility is decomposed to the departmental groups and individuals, so that each department has a responsibility, everyone has a burden on their shoulders. The cost control indexes and cost control responsibilities are decomposed to the departmental teams and individuals, so that each department has responsibilities and everyone has a burden on their shoulders.
(4) Develop advanced and economically reasonable construction program. Construction program mainly includes four elements: the determination of the construction method, construction equipment selection
option, construction sequence arrangement and the organization of the flow construction. Construction program is different, the duration will be different, the required equipment is also different, the costs incurred will be different. Therefore, the correct choice of construction program is the key to reduce costs.
(5) implementation of technical organizational measures. The implementation of technical organizational measures, take the road of combining technology and economy, to technical advantages to achieve economic benefits,
is another key to reduce project costs. In general, the project should be developed before the start of this technical organization measures in accordance with the engineering situation.
(6) organization of balanced construction, accelerate construction progress. All time-based costs, such as project management staff salaries and office expenses, site
temporary facilities and utilities, and construction machinery and swing equipment rental fees, etc., in the case of speeding up the construction progress, shorten the construction cycle, there will be significant savings.
(7) Reduce material costs. Material costs in the overall project costs in the largest proportion, generally up to 70% or so, and there is a greater potential for savings, often in other cost items (such as labor costs, machinery costs, etc.) when there is a loss, to make up for the savings in material costs. Therefore, should do a good job of material procurement plan, take the form of bidding procurement, reduce the procurement unit price of materials. At the same time, do a good job of mixing ratio optimization design, plus fine construction process control, reduce the production of various types of material consumption and unnecessary loss.
(8) to strengthen the management of people, people are the most active factors in the production, to rationalize the arrangement, to prevent labor, to establish a scientific system of rewards and penalties, to improve
personnel motivation, improve the quality of work.
(9) Improve the utilization rate and completion rate of machinery. Machinery costs generally account for about 20% of the project cost. The project's key to mechanical cost control is to improve the completion rate and utilization rate of mechanical equipment. At the same time, should establish a single machine accounting system, clear and quantitative mechanical cost control indicators and control responsibility, and implement to the department and individual.
1 ABC Analysis Introduction
ABC analysis is also known as Bareto analysis, ABC classification management method, focus management method. It is based on the main characteristics of things in the technical or economic aspects of the classification, queuing, focus and general, in order to differentiate the implementation of the management of a method of analysis. Because it divides the analyzed object into A, B and C categories, so it is called ABC analysis method.
In construction cost control, we can use ABC analysis to analyze the main factors affecting construction cost, take corresponding countermeasures, for example, we list the factors affecting the construction cost including construction program, material cost, construction progress, personnel factors. We use the vertical axis to indicate the cumulative percentage increase in cost due to the first few factors, and the horizontal axis according to the number of probability of causing an increase in cost, in descending order of the factors affecting construction costs. In this way we can easily categorize the factors affecting construction costs into Class A, Class B and Class C factors. Assuming that the analysis found that a certain cost is caused by the increase in construction costs of the A factors, then we should take appropriate measures to strictly control the cost, solve this problem, you can increase the probability of construction costs to reduce the increase in a lot.
2 Using ABC analysis of construction cost control
ABC method can be roughly divided into three steps:
2.1 Collecting data For the different objects and analysis content, collect relevant data, data statistics summary, and preparation of ABC analysis table. The percentage of construction cost of each item in the construction of building projects is shown in the table below:
Note: This data is empirical and generalized, and individual projects should be treated individually.
2.2 Draw the ABC analysis chart.
2.3 Determine the method of controlling construction costs It is not difficult to see that the above chart and table, the construction of building projects in the material costs accounted for about 70% of the total cost of construction, the probability of the greatest impact on cost control, belonging to the A factors; construction methods, construction progress accounted for about 20% of the total cost of construction, the probability of the impact of the cost of controlling a larger, belonging to the B factors; management, personnel quality, cost consciousness accounted for about 10% of the total cost of construction. Construction cost of about 10% of the total cost of construction, the probability of the impact of cost control is small, for the C factors, so to control the construction cost of building projects, first of all, to control the material costs; followed by the construction method, construction progress; and finally for the management, personnel quality, cost consciousness, and so on.
3 measures to control the construction cost of building projects
3.1 Control of material costs Material costs account for the proportion of the cost of construction projects is generally about 70%, strict control of material costs is the most important way to reduce the cost of the project, and its cost control are mainly the following three ways.
3.1.1 Reduce procurement costs In order to manage the material procurement, construction companies can specialize in the establishment of a "logistics center", the materials used in the construction of centralized procurement. Each project department's material officer belongs to the "logistics center" arrangement. For bulk materials, such as reinforcing bars, steel, cement, templates and other materials, such as the implementation of the form of bidding for procurement, and strive to do more than three, which can reduce the cost of purchasing materials to a large extent, but also to do to reduce the cost of construction.
3.1.2 Reduce the cost of consumption The Ministry of the project for the consumption of materials must also be strictly managed, each team to implement the limit of materials, in the contract to make clear its use to the reasonable loss of materials is how much, generally this loss is the quota of 70% of the loss, more than part of the construction team to bear their own, when the settlement is deducted in the project. Construction teams need to sign the construction crew when receiving materials, while the construction crew with the budget officer, the materials department to work closely with the accurate calculation of the construction team's material usage, and timely reminder to pay attention to the savings of the team. These measures can effectively reduce the cost of consumption, thereby reducing construction costs.
3.1.3 Strengthen the management of material collector General project department is equipped with only one material collector, in order to strengthen the management of material collector, each project department is equipped with two material collectors, and every month the material man is switched, while other managers pay attention to supervise the material man.
For example, a project department because of the lack of manpower at that time, only a material collector, in the structural stage due to all the commercial concrete and steel, all need to weighbridge scale, and more management personnel, the material clerk will have no opportunity to take advantage of the truthful record of the material sent and received. To the decoration stage, the chief builder and some other personnel transferred to other sites, the corresponding supervision will be less, so the material collector in the process of receiving cement without weighbridge weighing, in order to make personal profit to take the way of under-receiving and over-reporting. Later, the construction team found that the quantity of cement used was not right (the method of limiting the amount of material used had its effect, as the amount used exceeded the rated amount to be borne by themselves, the construction team was very concerned about the amount of material used by them), so they reported to the project department, and finally found out the problem at the time of cement entering the site, it was due to the receiving clerk in the receipt of material, the 12-ton truck which was only loaded with 8 tons of cement was received according to the 12-ton cement. This is only 1 collector to collect the material easy to appear the disadvantage, but if there are 2 collectors at the same time to collect the material, can effectively eliminate the occurrence of such problems.
3.2 Formulate reasonable construction plan, control construction progress Prepare reasonable construction organization design, formulate scientific construction technology plan, control construction progress, so that the quality and construction cost can achieve the best balance, which is the key to achieve the cost control of construction projects. For the project, quality, schedule and efficiency of the three is a contradiction in unity. Quality is the premise, is the construction enterprise invincible determinant, but the schedule and benefits can not be ignored. If the construction company only to deliberately pursue quality, do not take into account the schedule and benefits, construction companies are bound to increase construction costs, resulting in a lack of funds for additional projects, ultimately leading to the bankruptcy of the construction company. Therefore, in the development of a project's construction program, the project cost management to make predictions and plans, to make a scientific feasibility analysis and economic analysis, for the future cost control to do a good job of the prerequisite guarantee.
For example, a large-scale plant construction undertaken by a construction company, due to a variety of reasons leading to the construction period delayed into the winter, the owner of the unit required to be completed at the end of March of the following year, due to the lower temperature of the winter construction, but in order to grab the schedule, the construction company in the Chinese New Year period of the high-paying workers left to continue to work, but also mobilized all the construction workers to participate in the project without rest on holidays, the result is that although the plant is completed early As a result, although the plant was completed ahead of schedule, the labor cost and winter construction cost were increased, which increased the construction cost. On the contrary, another construction plant construction enterprises, take the Spring Festival holiday measures, although the progress of the project is a little slower, but also to ensure that the end of March before the completion of the construction task, from the technical and economic considerations, have reached the quality required by the owner. The project department then reduced a large number of holiday expenses and winter construction costs, thus reducing construction costs. In contrast, it is not difficult to see: the preparation of a reasonable construction organization design, the development of scientific construction technology programs, control of construction progress, is to achieve the important conditions of project cost control.
3.3 Enhance the cost awareness of the long-term impact of the planned economy management system, construction companies, although the implementation of construction project management, but the depth and breadth of cost management of the awareness gap is still large. For example, the operational level of cost management awareness is not strong, the operational level is only responsible for finishing the work, do a good job, how to save how to do; sometimes due to the management of the functional departments disconnected, resulting in budgets without accounting, thus appearing in some of the project before the profit, medium-term capital preservation, the late loss of the abnormal phenomenon. In the project cost control, enterprise-level cost control which aspects of the management, the project department cost control which aspects of the management, the responsibility is not clear, the work is not in place, the financial, material, business, budget and other departments are disconnected, most of the economic analysis of the project without a comparison of the project, there is no specific savings over the recommendations and measures, even if it can be reflected in the settlement of the project profit and loss, but can not figure out the reasons for the profit and loss. Therefore, it is necessary to enhance the cost consciousness, in only in the awareness of the enhancement, in order to make cost control in practice.
3.4 Improve the quality of personnel The bottleneck of enterprise development is talent, due to the constraints of the current system, the enterprise is not possible in a short period of time so that the quality of employees to meet the laws of the market. For civil engineering projects, personnel flow is large, construction personnel have a temporary concept, the organizational structure is not stable, so work perfunctorily, resulting in low quality of work, the phenomenon of higher construction costs is more common. Coupled with the frequent movement of personnel on site, the work is not continuous, the sense of responsibility is also difficult to put in place, cost control work is more difficult. Therefore, it is necessary to improve the quality of personnel, construction management and organizational experience to enhance their cost management capabilities and cultural level and professional theoretical knowledge level; will have the level of theoretical knowledge of college students, to increase their on-site construction experience, so that they become a composite talent with theoretical knowledge, practical experience and cost management experience, so as to effectively control construction costs.
4 Conclusion
Industrial and civil engineering construction enterprise project cost control not only need project management to control the cost of materials, develop a reasonable construction program, control the construction progress, but also need to enhance the cost consciousness of the enterprise, improve the quality of personnel. Engineering construction cost control methods should be applied flexibly, according to the place and time, different scales, different construction environments, to use the corresponding cost control methods. Only comprehensive, in-depth, detailed work, in order to effectively improve the management and control of engineering cost of civil construction enterprises, to achieve sustainable development of enterprises.
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