【正文】 1） 加強(qiáng)項(xiàng)目成本控制是鐵路施工企業(yè)擺脫困境，增加收入的需要。 2） 加強(qiáng)項(xiàng)目成本控制是適應(yīng)市場(chǎng)競(jìng)爭(zhēng)形勢(shì)，加強(qiáng)企業(yè)內(nèi)部管理工作的需要。這就要求鐵路施工企業(yè)要把各方面的工作統(tǒng)一到降低成本、提高效益的目標(biāo)上。 項(xiàng)目部虧損的原因分析 項(xiàng)目部作為建筑產(chǎn)品的直接生產(chǎn)者，既有按照合同和施工圖紙、規(guī)范自行組織施工的權(quán)力，但同時(shí)也受發(fā)包單位、設(shè)計(jì)單位、 業(yè)主 以及其他 相關(guān) 單位的影響和制約。絕大部分虧損的項(xiàng)目部，根本沒有成本控制的總目標(biāo)。 3） 出現(xiàn)嚴(yán)重的質(zhì)量問題。在施工過程中，項(xiàng)目部不能合理地配置人力、材料、設(shè)備等資源，導(dǎo)致窩工浪費(fèi)；部分工序的施工安排不合理，能夠一步完成的， 卻進(jìn)行了二、三次才完成，從而造成返工等等。在虧損的項(xiàng)目部中，大多數(shù)項(xiàng)目部沒有合同管理的意識(shí)，對(duì)合同知識(shí)知之甚少，不理解合同的基本要素，導(dǎo)致合同管理混亂，企業(yè)遭受巨大經(jīng)濟(jì)損失。一些企業(yè)為了取得進(jìn)入 某個(gè)市場(chǎng)的資格，在滿足建設(shè)項(xiàng)目工期質(zhì)量的前提下，對(duì)投標(biāo)項(xiàng)目采取了投標(biāo)價(jià)低于成本的投標(biāo)報(bào)價(jià)策略，以求中標(biāo)，這在企業(yè)的經(jīng)營(yíng)策略中必然會(huì)出現(xiàn)，但對(duì)于項(xiàng)目部來說，其無論采取何種措施，都難以使這些項(xiàng)目盈利。冬、雨季施工和風(fēng)沙施工天數(shù)的增加，將會(huì)使項(xiàng)目部增加各項(xiàng)費(fèi)用。 4） 施工組織設(shè)計(jì)欠合理。 降低項(xiàng)目部虧損的對(duì)策 為遏制各種原因 導(dǎo)致 的工程項(xiàng)目虧損，按 照責(zé)任明確的要求，項(xiàng)目部的成本控制應(yīng)當(dāng)以項(xiàng)目部 責(zé)權(quán) 分別采取措施，對(duì)項(xiàng)目部能夠控制的費(fèi)用，由項(xiàng)目部進(jìn)行控制；而項(xiàng)目部無法控制的成本或虧損，則應(yīng)由企業(yè)采取措施予以控制。在此基礎(chǔ)上，確定該工程項(xiàng)目的盈虧指標(biāo)。 3） 按照可控原則控制成本。項(xiàng)目部要樹立安全、質(zhì)量就是效益的大效益觀念。所有的項(xiàng)目部，特別是以分包工程為主的項(xiàng)目部，必須指定專人負(fù)責(zé)合同管理，除能夠及時(shí)結(jié)算或者處理的事項(xiàng)外，其他的與外單位或個(gè)人的經(jīng)濟(jì)往來，技術(shù)、用工等事項(xiàng)，都必須簽訂正式的合同，不得以口頭形式約定。 分包施工的項(xiàng)目部的成本控制措施 1） 按照確定總成本目標(biāo)的方式確定分包工程價(jià)款。項(xiàng)目部必須按照企業(yè)的要求，禁止外部單位以各種形式掛靠企業(yè)對(duì)外施工。 制定動(dòng)態(tài)成本計(jì)劃 在完成分包成本和責(zé)任成本分割并初步確定了兩部分成本后，要制定出總成本計(jì)劃，總成本計(jì)劃除涵蓋分包成本和責(zé)任成本外，還要考慮項(xiàng)目的現(xiàn)場(chǎng)經(jīng)費(fèi)、上級(jí)管理費(fèi)、稅金等因素。 1） 首先分析出因施工條件、施工方案、材料價(jià)格變動(dòng)引起的工序單價(jià)的變動(dòng)，同時(shí) 收集采用新技術(shù)、新工藝、新材料的工序成本資料； 2） 其次對(duì)比主觀確定成本部分的工序單價(jià)，分析得出因制定方法不合理而導(dǎo)致的偏高或偏低的工序單價(jià)，同時(shí)積累書面資料，供日后制定同類項(xiàng)目成本計(jì)劃時(shí)使用； 3） 收集分包單位資料，并對(duì)分包商進(jìn)行評(píng)價(jià)，擬定《合格分包商名錄》，供日后類似項(xiàng)目選擇分包商和制定分包成本時(shí)使用； 4） 匯總分包成本及責(zé)任成本數(shù)據(jù)，經(jīng)過分析篩選，供企業(yè)投標(biāo)報(bào)價(jià)時(shí)參考。 學(xué) 生： 簽字： 年 月 日 指導(dǎo)教師： 簽字： 年 月 日 The construction project cost control 1 Introduction Project is a corporate image window and effectiveness of the source. With increasingly fierce market petition, the quality of work and the construction of civilizations rising material prices fluctuations. uncertainties and other factors, make the project operational in a relatively tough environment. So the cost of control is through the building of the project since the bidding phase of acceptance until the pletion of the entire process, It is a prehensive enterprise cost management an important part, we must organize and control measures in height to the attention with a view to improving the economic efficiency of enterprises to achieve the purpose. 2 Outlining the construction project cost control The cost of the project refers to the cost and process of formation occurred, on the production and operation of the amount of human resources, material resources and expenses, guidance, supervision, regulation and restrictions, in a timely manner to prevent, detect and correct errors in order to control costs in all project costs within the intended target. to guarantee the production and operation of enterprises benefits. 3 The cost of the construction enterprise principles of construction enterprises control The cost of control is based on cost control of construction project for the center, Construction of the project cost control principle is the enterprise cost management infrastructure and the core, Construction Project Manager in the Ministry of Construction of the project cost control process, we must adhere to the following basic principles. 1） Principles lowest cost. Construction of the project cost control, the basic purpose is to cost management through various means, promote construction projects continue to reduce costs, to achieve the lowest possible cost of the objective requirements. The implementation of the principle of minimum cost, attention should be given to the possibility of reducing costs and reasonable cost of the minimum. While various mining capacity to reduce costs so that possibility into reality。 Ministry of Economic Affairs should strengthen budget management contract, the project to create the budget revenue。 control labor costs, material costs, Machinery and other indirect costs. 5 Strengthen project cost control practical significance 1） Strengthen project cost control railway construction enterprises out of their predicament, the need to increase revenue. At present, the railway construction enterprises just into the market, to participate in market petition, will face a tough test of the market. Now the construction market liberalization, implement bidding system, and the strike has very low weight, To create efficiency is the only way to strengthen internal management and improve their internal conditions, internal efficiency potentials. Therefore, the strengthening of project cost control is a very realistic way. 2） Strengthening Project Cost control is adapt to the market petition, and strengthening internal management to the needs of their work. With the railway enterprise39。 and the project beyond the control of the costs or losses, by the enterprises should take measures to control it. Construction projects to the Ministry of the socalled cost control measures to the Ministry of Construction of the project. Construction projects to the Ministry of the socalled cost control measures to the Ministry of Construction of the to enterprises directly organized by the staff and farmers contract workers, temporary workers and the labor force posed of the internal construction team, mixed construction team and construction services subteams posed of Construction Projects. 1） Determine the total project cost targets and the profit and loss targets. Every one of the successful projects, in a formal preconstruction, identify the project and subproject for the dates, materials, equipment and identify the project and subproject of the labor, materials, machinery and indirect costs. On this basis, The proje