【正文】 ，采用科學(xué)合理、先進(jìn)使用的技術(shù)措施，在確保施工質(zhì)量達(dá)到設(shè)計(jì)要求水平的前提下，盡可能降低工程成本。工期成本表現(xiàn)在兩個(gè)方面，一方面是項(xiàng)目部經(jīng)理為了保證工期而采取的措施費(fèi)用；一方面的是因?yàn)楣て谕涎佣鴮?dǎo)致的業(yè)主索賠成本，這種情況可能是由于施工環(huán)境及自然條件引起的，也可能是內(nèi)部因素所造成，如停工、窩工、返工等，因此所引起的工期費(fèi)用，可稱其為工期損失。綜合工期成本的各種因素，就會(huì)找到一個(gè)工期成本為最低的理想點(diǎn)。 加強(qiáng)施工成本核算監(jiān)督力度，提高項(xiàng)目承包班子的整體素質(zhì) 各工程項(xiàng)目經(jīng)理部人員應(yīng)自覺認(rèn)真學(xué)習(xí)和嚴(yán)格貫徹執(zhí)行企業(yè)制定的施工成本控制與核算制度，并保持自律，不利于用職權(quán)或工作之便干擾成本核算管理工作，使施工成本管理真正落實(shí)到實(shí)處。同時(shí)，要全面提高核算員的技術(shù)業(yè)務(wù)素質(zhì)，對(duì)那些沒有經(jīng)過專業(yè)學(xué)習(xí)和培訓(xùn)，未按規(guī)定持證上崗，業(yè)務(wù)不熟悉，核算能力有限，無法保證成本核算的質(zhì)量和工作的人員，要迅速組織培訓(xùn)學(xué)習(xí)，盡快提高他們的素質(zhì)。工程簽約后，公司和項(xiàng)目部同時(shí)開展編制施工預(yù)算、成本計(jì)劃，另外編制工程施工任務(wù) 單和所需機(jī)械臺(tái)班，然后根據(jù)上述數(shù)據(jù)進(jìn)行對(duì)比、校正，再結(jié)合現(xiàn)行、當(dāng)?shù)厝斯?、材料機(jī)械的市場(chǎng)價(jià)，測(cè)算出工程總實(shí)際成本。首先，工程從中標(biāo)后，公司和項(xiàng)目部組織施工技術(shù)人員編制施工預(yù)算，經(jīng)過審批后的施工預(yù)算作為項(xiàng)目部編制材料需求量計(jì)劃的依據(jù)，同時(shí)也是項(xiàng)目部隊(duì)操作層限額領(lǐng)料的依據(jù)。項(xiàng)目部委托書中對(duì)委托的采購(gòu)材料的質(zhì)量、價(jià)格、服務(wù)、驗(yàn)收辦法、交貨時(shí)間均予以約定。 自下而上估算 通過對(duì)項(xiàng)目工作包進(jìn)行詳細(xì)的成本估算，然后通過成本賬戶和工作分解結(jié)構(gòu)，最后將結(jié)果累加起來得出項(xiàng)目總成本。其中項(xiàng)目的現(xiàn)金流量分析是最重要的項(xiàng)目管理報(bào)表。 計(jì)算得到的項(xiàng)目財(cái)務(wù)內(nèi)部江蘇科技大學(xué) 繼續(xù)教育 學(xué)院畢業(yè)論文（設(shè)計(jì)） 9 收益率與行業(yè)基準(zhǔn)收益率 Ic比較如果 FIRRIc即認(rèn)為項(xiàng)目盈利能力能夠滿足要求。若得到的FNPV≥0 表明項(xiàng)目的盈利能力達(dá)到或超過基準(zhǔn)計(jì)算的盈利水平項(xiàng)目可接受。投資回收期越短表明項(xiàng)目盈利能力和抗風(fēng)險(xiǎn)能力越強(qiáng)。 敏感性分析 它是研究項(xiàng)目的產(chǎn)品售價(jià)、產(chǎn)量、經(jīng)營(yíng)成本、投資、建設(shè)期等發(fā)生變化時(shí)項(xiàng)目財(cái)務(wù)評(píng)價(jià)指標(biāo) ， 如財(cái)務(wù)內(nèi)部收益率的預(yù)期值發(fā)生變化的程度。相比之下財(cái)務(wù)內(nèi)部收益率對(duì)建設(shè)投資的變化更為敏感。 項(xiàng)目的贏得值法 管理 江蘇科技大學(xué) 繼續(xù)教育 學(xué)院畢業(yè)論文（設(shè)計(jì)） 10 贏得值法 管理 （ EarnedValueManagement） EMV是綜合了項(xiàng)目范圍、進(jìn)度計(jì)劃和資源 ，測(cè)量項(xiàng)目績(jī)效的一種方法。偏差 =計(jì)劃 實(shí)際 當(dāng)成本偏差 （ CV0） 表明成本節(jié)約 。 特別注意的是 ， 這是根據(jù) PMI的偏差含義做出的推斷 ， 與我國(guó)的工程監(jiān)理投資控制中的偏差定義正好方向相反 。但是 ， 在實(shí)行成本最低化原則時(shí)應(yīng)注意研究降低成本的可能性和合理的成本最低化。 全面成本管理原則 ： 長(zhǎng)期以來 ， 在施工項(xiàng)目成本管理中存在 “ 三重三輕 ” 問題 ,即重實(shí)際成本算和分析 ,輕全過程的成本管理和對(duì)其影響因素的控制 ； 重施工成本的計(jì)算分析 ， 輕采購(gòu)成本、工藝成本質(zhì)量成本 ； 重財(cái)會(huì)人員的管理 ， 輕群眾性的日常管理。施工項(xiàng)目經(jīng)理部應(yīng)對(duì)企業(yè)下達(dá)的成本指標(biāo)負(fù)責(zé) ，班組和個(gè)人對(duì)項(xiàng)目經(jīng)理部的成本目標(biāo)負(fù)責(zé) 。一是促使施工項(xiàng)目經(jīng)理部以最少的投入 ， 獲得最大的產(chǎn)出 。 三是用法制方法 ， 根據(jù)國(guó)家的政策方針和規(guī)定制定具體的規(guī)章制度 ， 使人人照章辦事 ， 用法律手段進(jìn)行成本管理。 施工項(xiàng)目成本管理基礎(chǔ)工作 要加強(qiáng)施工項(xiàng)目成本管理 ， 必須把基礎(chǔ)工作搞好 ， 它是搞好施工項(xiàng)目成本管理的前提。建筑施工企業(yè)實(shí)行項(xiàng)目管理并以項(xiàng)目經(jīng)理部作為核算單位 ， 要求項(xiàng)目經(jīng)理、項(xiàng)目管理班子和作業(yè)層全體人員都必須具有經(jīng)濟(jì)觀念、效益觀念和成本觀念 ， 對(duì)項(xiàng)目的盈虧負(fù)責(zé) ， 這是一項(xiàng)深化建筑業(yè)體制改革的重大措施。要對(duì)施工項(xiàng)目成本進(jìn)行控制 ， 分析成本節(jié)約或超支的原因 ， 不能離開施 工定額。施工企業(yè)在施工中對(duì)人工、材料、機(jī)械臺(tái)班消耗、費(fèi)用開支等 ， 都必須做好及時(shí)的、完整的、準(zhǔn)確的原始記錄。 建立和健全各項(xiàng)責(zé)任制度 ： 對(duì)施工項(xiàng)目成本進(jìn)行全 過程的成本管理 ， 不僅需要有周密的成本計(jì)劃和目標(biāo) ， 更重要的是為實(shí)現(xiàn)這種計(jì)劃和目標(biāo)的控制方法和項(xiàng)目施工中有關(guān)的各項(xiàng)責(zé)任制度。施工企業(yè)要想在市場(chǎng)經(jīng)濟(jì)的大潮中求得發(fā)展，在成本管理上必須要有創(chuàng)新精神，通過戰(zhàn)略成本管理增強(qiáng)活力，提高核心競(jìng)爭(zhēng)力。同時(shí) ， 還要忠心的感謝在我收集資料過程中給予無私幫助 和 關(guān)心 我的其他老師、朋友和同學(xué) ， 論文的成果中也包含了他們的汗水。s digitized society, will also be attached on the report.Myopia is not only a disease that makes people see things blurrily, but also leads to severeplications, such as glaua (increased pressure within the eyeball), and can causeblindness, said Zhou Yuehua, an established eye care specialist with Beijing TongrenHospital.It is very important for parents and children to know about the risk and care for their eyes.There are about 450 million myopia patients in China. Among Chinese myopia patients,30million are severe patients, according to ZhouThe prevalence of myopia among high school and college students is more than 70 percent,and the situation is continuously worsening, he Zhu, director with the China Youth Development Service Center, said long hours ofstudy, lack of exercise, especially outdoor activities, and attachment to electronic screen aresome of the top reasons behind the widespread myopia problems, and the increase ofyounger patients, although China has made great progress in improving the hardwarefacilities and lighting conditions in said he hopes the survey will alert people on the threatening situation, and also helpmedical experts to better guideline parents and children39。ll hold off jogging for a while. But if I really want to get away from work, I39。t conducive to raising a child. She planned to have children once she had achieved career success so she could provide a stable environment for her baby. After 10 years, Xiao felt the time was right, and she tried to conceive for about six months, but was unable to bee pregnant. I conducted prehensive physical checkups. The results suggested that Xiao39。s Guangzhou city anized the Chengdu festival. A terrifying wooden bridge in China has just been replaced 江蘇科技大學(xué) 繼續(xù)教育 學(xué)院畢業(yè)論文（設(shè)計(jì)） 16 by a glass one. This, the world’s longest glassbottomed walkway, is located in Shiniuzhai Geopark in Hunan, and spans 300m (984f) and is 180m (590f) above ground. The floor is made of doublelayered glass that is 24mm (), and is reportedly 25 times stronger than regular window glass. The bridge had previously been made of wood, linking the two peaks of Stone Buddha Mountain, but 11 engineers working 12 hours a day converted it to glass. Previously, you were considered brave if you steeled yourself to cross the wooden walkway。s most popular dishes are his brainchild. Lin says his secret of success is innovation rooted in experience: He spends months every year traveling and eating worldwide, seeking new ingredients and inspirations that could improve the offerings of Blue Frog restaurants. The restaurant chain regularly launches a new seasonal menu, usually featuring eight new dishes with fresh ingredients. The bestselling seasonal dishes later replace the least popular items on the regular menu, which is usually updated in late fall and boasts a selection of about 40 dishes. Food should have no boundaries, Lin says. As long as the food tastes good and is healthy, it doesn39。s juicy, tender texture and its delicious beef flavor. Matching that Sichuan flavor with cheese created a new taste experience.