關于成本管理在項目管理中的地位和作用中英文對照

1、關于成本管理在項目管理中的地位和作用中英文對照and the effect on cost management in the project management status in chinese and english.論文關鍵詞:施工企業(yè) 項目管理 成本管理keywords: project management for construction enterprise cost management論文摘要:本文主要是作者結合自己做的工作，對工程項目管理中成本管理的具體論述，成本管理對于降低工程項目成本支出，提高施工企業(yè)的競爭力，提高項目整體管理水平和經濟效益都起到一定的作用。abst

2、ract: this paper is based on the authors own work, to discuss the cost management in construction project management, cost management to reduce project costs, improve the competitive power of construction enterprises, can play a certain role in improving the overall project management level and econ

3、omic benefits.并從幾個方面講述了成本管理的重要性,并提出了降低工程成本的幾種方法。and tells the importance of cost management from several aspects, and puts forward several methods to reduce project cost.0、前言0, the 在我國的經濟體制由計劃經濟轉向市場經濟過程中,行業(yè)競爭日趨激烈,以建設工程招投標為主要特征的建筑市場已經形成, 行業(yè)市場的競爭突出體現(xiàn)在造價競爭上。施工企業(yè)要提高市場競爭力,就必須在項目施工中以盡量少的物化消耗和勞動力消耗來降低企業(yè)成本,

4、把影響企業(yè)成本的各項耗費控制在計劃范圍之內。也就是說,只有施工企業(yè)加強成本管理,才能增強市場適應能力和競爭能力。所以以項目利潤成為企業(yè)利潤主要來源的施工企業(yè),成本管理就成為施工企業(yè)管理中的重中之重。本文結合實際施工情況,就施工中成本管理存在的一些問題談些粗淺認識。in chinas economic system from a planned economy to a market economy in the process, the increasingly fierce industry competition, the bidding for construction project

5、as the main characteristics of the construction market has been formed, the market competition is mainly reflected in the cost competition. construction enterprises to improve the market competitiveness, we must in the construction of the project to material consumption and labor consumption of less

6、 as far as possible to reduce the cost of enterprise, the influence of the enterprise cost control in the project scope. that is to say, to strengthen the cost management of construction enterprises in order to enhance market only, ability of adaptation and competition ability. so the project profit

7、 has become the main source of profits of construction enterprises, cost management becomes the priority among priorities management of construction enterprises. in this paper, combined with the actual construction situation, some problems of cost management in the construction to talk about some of

8、 shallow understanding.1、增強項目成本控制意識1, strengthen the consciousness of cost control of the project 隨著我國經濟的不斷發(fā)展,加強項目成本管理,首先要樹立強烈的成本控制意識,使降低成本成為每個員工的自覺行為。做到這一點,靠教育和灌輸是一個方面,更重要的是從項目運作體制和機制上加以保證。目前,國有企業(yè)的項目經營模式一般都是由項目經理承包或實行經濟責任考核,但不論哪種形式,一個普遍存在的問題都是利益與風險不對等,權利與義務不相稱。有的項目經理權力很大,風險卻很小。企業(yè)的盈虧很大程度依賴于項目經理的個人素質

9、,而最終的結果往往是包盈不包虧。正是由于這種弊端的存在,可能導致項目的經營者對各項成本不重視,管理不精細,甚至有可能出現(xiàn)“黑洞”。而項目的職工由于成本與自己的切身利益并無太大關系,也會表現(xiàn)出對成本漠不關心,于是成本控制就成為一句空話,項目的利潤目標會大打折扣,有的甚至出現(xiàn)嚴重虧損。with the continuous development of china economy, to strengthen the project cost management, to establish the first strong cost control consciousness, to reduc

10、e costs become the conscious action of each employee. to do this, by education and indoctrination is one aspect, more important is to ensure that the project operation system and mechanism. at present, management mode of the state-owned enterprise projects are generally by the project manager contra

11、ct or the implementation of the assessment of economic responsibility, but no matter what kind of form, a common problem is the benefits and risks are not equal, not commensurate with the rights and obligations. the project manager has a lot of power, the risk is very small. the profit and loss of e

12、nterprise depends largely on the project manager s personal qualities, but the end result is often bao ying no packet loss. because of the defects, may lead to project managers do not attach importance to the costs, management is not fine, there could even be a black hole . and the project staff due

13、 to cost and their own interests is not too big relations, will show to be indifferent to the cost, and the cost control has become an empty talk, project profit target will be greatly reduced, and some even serious losses.2、利用項目成本全面管理原則控制和降低成本2, the project cost control and reduce the cost of compr

14、ehensive management principles 2.1 建立和完善成本管理控制體系2.1, establish and improve the cost management control system 成本管理控制體系是指以項目經理為第一責任人,各個管理層面和施工班組人人參與其中的成本管理網絡系統(tǒng),系統(tǒng)中的每一個環(huán)節(jié)都擔負著一定的成本管理內容。從項目經理、技術負責人到現(xiàn)場管理員都必須落實成本管理責任,知道自己管理的內容是什么,要達到怎么樣的控制目標以及如何控制。成本控制體系應根據(jù)工程的進展和需要及時調整和完善,同時要注重對管理人員的業(yè)務培訓,以不斷提高管理人員的業(yè)務素質和管理

15、水平。the control system of cost management refers to the project manager for the first responsibility, cost management network system each management level and the construction team everyone involved, each link in the system bears a certain contents of cost management. from the project manager, techni

16、cal director to the site administrator must implement the cost management responsibility, know what is management content, to achieve control objectives how and how to control. cost control system should be adjusted and perfected in time according to the progress and the needs of the project, at the

17、 same time, should pay attention to the management of staff training, to improve the management of the service quality and management level.2.2 制訂行之有效的規(guī)章制度以規(guī)范操作行為2.2 making the effective rules and regulations to standardize the operation behavior 項目成本管理是否控制有效,很大程度上依賴于各項管理制度是否健全,要靠制度來規(guī)范操作行為, 特別是材料、設備

18、和管理費用的開支等更是管理的重點。whether the project cost management and control effectively, depends largely on the soundness of the management system, rely on the system to standardize the operation behavior, especially materials, equipment and management costs and other expenses is the key management. 材料成本在整個項目成

19、本中的比重最大,一般可達70%左右,而且有較大的節(jié)約潛力,往往在其他成本項目(如人工費、機械費等)出現(xiàn)虧損時,要靠材料成本的節(jié)約來彌補。因此,必須要有嚴密的材料管理制度, 在做好材料采購計劃,采取招標采購的形式,降低材料采購單價的基礎上;做好混合料配合比的優(yōu)化設計, 加強施工過程控制,降低各類材料的生產消耗量和不必要的損耗。項目部自行采購的材料時,也要做到貨比三家(比質量、比價格、比服務),選定合格材料的供方后以會議和會簽的形式組織有關人員對材料供貨商進行集體評價,并在評價的基礎上選定合格的材料供應商,經主管領導批準后,方可確定為材料供應商。而其他保管、發(fā)料等環(huán)節(jié)必須責任到人,做到賬物相符,臺

20、賬清楚,特別要注意各個環(huán)節(jié)之間的相互監(jiān)督,相互制約。the proportion of the material cost of the entire project cost maximum, usually up to 70%, and has large potential savings, often in other cost items ( such as labor costs, machinery costs ) losses, rely on material cost savings to make up for. therefore, the material must

21、be strict management system, do a good job in the material purchasing plan, take public bidding forms, reduce material procurement price; do the optimization of the mixture ratio of mixture, the strengthening of the construction process control, reduce production consumption of all kinds of material

22、s and unnecessary loss. project material procurement to the department, also want to do better than three ( than quality, than the price, than the service ), selected the qualified material suppliers to the meeting and sign form to organize relevant personnel to material suppliers collective evaluat

23、ion, and select qualified supplier on the basis of evaluation, the approval of the competent leadership later, can be identified as material suppliers. while the other storage, shipment etc. have the responsibility to the people, be consistent with accounts, accounts clear, special attention should

24、be paid to the mutual supervision between various links, mutual restriction. 設備管理部門要根據(jù)工程質量、進度和設備能力的要求,合理地配備機械。外租設備要從降低成本的角度考慮,分別采取按臺班、按工作量或包月等不同的租賃形式進行租用;要制訂設備維修和油料消耗定額,并按月進行考核;建立各項保養(yǎng)制度,認真組織實施,確保機械設備的完好,杜絕機械事故的發(fā)生,努力降低機械使用成本。the equipment management department according to the project quality, progre

25、ss and equipment capacity requirements, reasonably equipped with machinery. rent equipment to reduce costs from the point of view, respectively, according to taiwan to take classes, according to the workload or the monthly rental and other lease forms; to formulate equipment repair and fuel consumpt

26、ion, and the monthly assessment; the establishment of the maintenance system, and seriously organize the implementation, to ensure that the machinery and equipment in good condition, to prevent mechanical accident, efforts reduce the cost of machinery. 非生產性費用的開支可縮性很大,必須從嚴從緊控制,根據(jù)工程量的大小,確定合理比例,總量控制, 分項考核。項目管理班子的搭建應精干高效,避免人浮于事,以減少工資總額的開支;辦公費用、交通工具、差旅費等開支,必須厲行節(jié)約,采取部門包干、節(jié)約獎勵的辦法;業(yè)務費用開支遵循必要和從嚴原則,建立嚴格的審批、報銷制度,規(guī)定權限不得突破;財務要認真執(zhí)行有關制度并實施監(jiān)督,定期開展“三同步”檢查 (即統(tǒng)計核算、業(yè)務核算、會計核算的三同步),防止項目成本盈虧異常。non-