First, the current project cost management problems
(A) First of all, from the awareness of cost management.
The project lacks the cost consciousness of all staff, and the cost management of the project should be closely related to every department of the whole project. However, some departments think that cost management is the work of planning departments, so many departments have weak awareness of cost management. For example, the project manager focuses on the construction of the project, paying insufficient attention to the consumption of material man-hours and having no awareness of cost control. However, project managers are often unable to improve the enthusiasm of cost management because of the complexity of cost management, and the lack of management of materials and materials may lead to the loss, theft and waste of materials and materials. The information exchange between various departments of the project is not smooth enough, which leads to the failure of effective cost management.
(B) in advance management, the cost forecast is not in place.
In cost management, the total cost of the whole project should be considered. Cost prediction involves the length of construction period, consumption of materials and equipment, consumption of working hours, transportation, energy supply and other factors. In the construction stage, the actual cost may change due to the change of the market, and the financial personnel did not fully investigate and analyze the market price and resources when analyzing and predicting the cost, which may cause greater errors. Therefore, in practical work, some engineering projects will have inaccurate market price forecasts of materials, equipment, labor and so on, which will lead to the actual cost deviating from the forecast, and the engineering projects cannot obtain the maximum economic benefits.
(C) the cost control in the construction process is not in place
Ignoring process control may lead to quality cost. On the one hand, due to the lack of control over the construction process, some project managers have a weak sense of cost control, and there is no rational use of materials in the implementation process, and the project quality is not properly controlled, which leads to problems such as rework and shutdown, which leads to rising costs. On the other hand, some projects pursue high quality too much, and invest too much materials and materials beyond the forecast. Although the final project quality has reached the required index, it will also produce excess quality, increase costs and fail to obtain the best economic benefits. Lack of process cost tracking can easily lead to cost waste, bring unnecessary waste to engineering projects, and even make engineering project construction enterprises face financial risks.
(D) There are problems in cost control during the completion acceptance stage.
By the end of the project, most of the construction work has been completed. At this time, the cost management awareness of many construction workers and managers has gradually faded, and the use and storage of reusable materials, sporadic materials and small tools are not as strict as in the middle and early stages, which may lead to cost waste.
(E) the lack of a sound cost management system
Perfect management system is an important factor for enterprises to obtain economic benefits, and cost management system is a part of it. In reality, some project leaders have not organized the establishment of a cost management system combining power and responsibility. General manager, project manager, heads of business departments and other departments all have their own rights and responsibilities. However, due to the lack of system, when there are problems and risks in the project, it is possible to find the responsible person and eventually make the project bear huge losses. In addition, there is no effective incentive mechanism. If those who provide scientific solutions for the project and effectively save costs are not rewarded, their work enthusiasm will not be well improved, which is not conducive to making scientific cost plans.
Second, the principle of project cost management should be adhered to
(A) the minimum principle of life cycle
On the premise of ensuring the engineering quality, minimize the engineering cost, and analyze the factors that can reduce the cost, so as to control it reasonably in practical work.
(B) the principle of total cost management
Total cost management includes cost planning, cost decision-making, cost control, cost accounting, cost analysis and evaluation, involving the whole process of project design and development, project construction and project final accounts. It also requires the full participation, which is related to every department and personnel of the project, to achieve comprehensive control and improve the overall economic benefits.
(C) the principle of cost responsibility
It is necessary to have a cost management system that combines the rights, responsibilities and interests of the project manager, business department, operation department and other departments, so that they can enjoy certain rights while taking responsibility, conduct performance appraisal on their work, and link it with bonuses and wages to promote the improvement of work efficiency.
Third, the project cost management countermeasures
(1) Intensify publicity and enhance the cost management awareness of all employees.
Construction enterprises should improve the awareness of cost management, so that all employees have the awareness of saving costs and improving quality. For example, propaganda can be carried out through big slogans, so that the personnel on the construction site can keep in mind the awareness of safety, cost and quality, and they can organize personnel to educate them to establish the awareness of economic benefits. Only in the process of work, can we save the cost better and realize the saving of all staff while ensuring the quality and safety, thus reducing the cost of the whole project and improving the economic benefit.
(b) Pay attention to the project construction organization design and make cost prediction in advance.
Make a reasonable plan for the configuration of construction materials, mechanical equipment and personnel, and work out a construction scheme suitable for this project to ensure the construction safety and engineering quality. On this basis, the prices of materials, labor and mechanical equipment in the project construction site are repeatedly investigated and analyzed, and the relevant target cost indicators issued by enterprises are reasonably controlled, so as to reasonably predict the labor cost, mechanical equipment cost, building material cost and indirect cost, and then predict the total cost of the whole project.
(3) Strengthen the control of the construction process.
First, to control labor costs, we should streamline the organization, minimize non-construction personnel, reasonably arrange construction time, allocate construction tasks, avoid the phenomenon of idle personnel and waste of labor costs, arrange working hours and workers according to construction tasks, count the number of workers and working hours, and distribute bonuses reasonably. The second is to strengthen material cost management. For the procurement of materials, we should fully investigate and compare the market prices, understand the consumption quota, and plan the demand and cost of materials in advance to avoid the backlog and damage of materials caused by excessive stocking. After construction, it is necessary to strengthen material supervision and put an end to unreasonable waste. There must be strict procedures for the collection of materials, and they should not be used at will. Materials and supplies should be counted regularly. If the price of materials changes during the construction process, such as price increase, relevant original documents should be kept and recorded, and then the owner's signature should be obtained. The third is to strengthen the control of the cost of machinery and equipment. Due to the particularity of mechanical equipment, the scheduling problem of mechanical equipment should be handled reasonably, and the scheduling cost of equipment should be reduced as much as possible under the condition of ensuring the smooth implementation of the project. Operators are required to maintain the equipment regularly, and the oil consumption should be controlled within a reasonable range, so as to avoid the damage of the equipment due to lack of maintenance and control the oil cost.
(D) Improve the responsibility system for cost management and strengthen cost assessment.
Improve the responsibility system of cost management, strengthen performance appraisal, conduct effective post-evaluation, evaluate the completion and work efficiency of the project, and provide reference for future work. Compare the actual cost index of the project with the planned and predicted cost index, and then assess according to the work completion and responsibilities of various departments in the project, and then adopt the reward and punishment method. In addition, it is necessary to establish an effective cost management information system, because cost management is a comprehensive whole-process work, and a large amount of data needs to be processed and transmitted from the beginning of project planning to the completion settlement. Therefore, using modern information technology to establish a scientific cost management information system can promote the flow of information, effectively manage the whole process of cost management, improve the efficiency of cost management, and thus realize the whole process of cost management.
Fourth, summary.
For construction engineering enterprises, cost management must be done well in order to pursue the greatest economic benefits while ensuring quality and safety. On the one hand, we should have the consciousness of cost management, on the other hand, we should start with the factors of reducing the cost, on the other hand, we should have perfect system support and constraints to minimize the project cost, so as to obtain the greatest economic benefits and promote the healthy and stable development of the project unit.
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