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淺論建筑企業(yè)施工項(xiàng)目成本控制問題與對(duì)策-免費(fèi)閱讀

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【正文】 s Procuratorate shall make a decision not to initiate a prosecution, or the people39。 at the same time, to investigate violations of Party members and even criminal behavior of Party discipline and responsibility, Regulations distinguish five different conditions, with special provisions were made provisions, so as to realize the connection of Party discipline and state law. 4, reflect Wind building and anticorruption 21 struggle of the latest achievements. rule the party39。s solemn mitment. criterion of a clean and honest administration consists of 4 parts, 18, more than 3600 words. After the revision of the code , a total of eight, 281 words, including lead, specification and Party member cadre clean fingered selfdiscipline norms, etc. Part 3 members lowcost clean and selfdiscipline, the main contents can be summarized as four must eight code. Lead part, reiterated on ideal and faith, fundamental purpose, the fine traditions and work style, noble sentiments, such as four must the principle of requirements, strong tone of selfdiscipline, The higher request for 6 and 18 supervised te, the foothold in permanent Bao the party39。 the second is concisely positive advocated by the lack of prohibited provisions excessive, no autonomy requirements。 rule around the party discipline, disciplinary ruler requirements, listed as negative list, focusing on vertical gauge, draw the party anizations and Party members do not touch the bottom line . Here, the main from four square face two party rules of interpretation: the first part introduces two party Revised regulations the necessity and the revision process。 ( 4) 間接費(fèi)及其他直接費(fèi)控制。 選擇科學(xué)合理、先進(jìn)實(shí)用的技術(shù)方案,運(yùn)用計(jì)算機(jī)網(wǎng)絡(luò)管理技術(shù),通過對(duì)工期的合理調(diào)整,均衡施工,在確保工期達(dá)到合同條件的前提下,盡可能降低工期成本,但不可盲目搶工期趕進(jìn)度。 落實(shí)技術(shù)措施,走技術(shù)與經(jīng)濟(jì)相結(jié)合的道路,以技術(shù)優(yōu)勢來實(shí)現(xiàn)開源節(jié)流,降低施工成本,取得經(jīng)濟(jì)效益。至少是不會(huì)有理想的降低成本效果。因?yàn)槭┕?zhǔn)備階段的成本控制只是根據(jù)施工組織設(shè)計(jì)的具體內(nèi)容確定成本目標(biāo)編制成本計(jì)制成本控制方案,為今后的成本控制方案作好準(zhǔn)備,而竣工階段的成本控制,由于成本盈虧已基本定 局。 四、 完善成本控制的建議 ( 一 ) 遵循 施工項(xiàng)目成本控制的 五大 原則 施工項(xiàng)目成本控制原則是企業(yè)成本 管理的基礎(chǔ)核心,施工項(xiàng)目經(jīng)理部在對(duì)項(xiàng)目施工過程進(jìn)行成本控制時(shí),必須遵循以下基本原則。 安全和技術(shù)人員是整個(gè)項(xiàng)目施工管理中最關(guān)鍵的一環(huán),也是整個(gè)項(xiàng)目的靈魂,也最直接影響到項(xiàng)目成本控制,任何一處技術(shù)事故或安全事故都會(huì)對(duì)企業(yè)項(xiàng)目造成致命的打擊,甚至造成企業(yè)倒閉,所以更不說一個(gè)項(xiàng)目,根本就是不可承受的,而且兩者缺一 不可,光安全,沒有技術(shù),是不行,而有技術(shù)沒有安全更是不行。 他所表現(xiàn)的現(xiàn)象有:沒有完整而科學(xué)的組織施工方案,組織施工方案未經(jīng)專家論證,新技術(shù),新材 料的選用不多,施工設(shè)備老舊,安全系數(shù)不高 在施工過程中,一些施工技術(shù)人員往往會(huì)非常重視技術(shù)管理,但卻忽視工程實(shí)施過程中的成本管理,項(xiàng)目成本控制。企業(yè) 2 管理費(fèi)是指建筑安裝企業(yè)組織施工生產(chǎn)和經(jīng)營管理所需的費(fèi)用。施工項(xiàng)目成本控制的目的,在于降低項(xiàng)目成本,提高經(jīng)濟(jì)效益 。 成本控制作為施工企業(yè)提高經(jīng)濟(jì)效益、提高企業(yè)生產(chǎn)發(fā)展的首要措施 ,越來越成為工作的重點(diǎn)。本文分析了當(dāng)前施工企業(yè)工程成本中存在的問題 ,總結(jié)出一套切合實(shí)際 的解決方法。 ( 二 )施工項(xiàng)目成本的構(gòu)成 施工企業(yè)的施工項(xiàng)目費(fèi)用由直接費(fèi)、間接費(fèi)、利潤、稅金四部分組成 , 其成本構(gòu)成是由形成產(chǎn)品實(shí)體的各種材料、半成品、成品和人工、機(jī)械臺(tái)班消耗量 , 以及為形成建筑產(chǎn)品而實(shí)施的施工組織、管理和協(xié)調(diào)等方面所消耗的人材物 , 構(gòu)成施工項(xiàng)目的成本。 二、 在施工項(xiàng)目成本控制過程中存在的問題 (一)施工項(xiàng)目成本目標(biāo)的制定不嚴(yán)謹(jǐn)、測算不精確 目前 , 許多施工企業(yè)在測算項(xiàng)目的目標(biāo)成本時(shí)是由造價(jià)員以建筑工程預(yù)算定額為依據(jù),參照定額消耗量及市場信息指導(dǎo)價(jià)計(jì)算其分部分項(xiàng)工程 直接費(fèi),而工程量基本上參照投標(biāo)書中的工程量清單數(shù)量,而未在測算目標(biāo)成本時(shí)重新核算施工圖中的數(shù)量,未結(jié)合施工實(shí)際情況進(jìn)行項(xiàng)目單價(jià)的組價(jià)。要求全員積極參與,在建立健全一個(gè)完善成本管理機(jī)構(gòu)和成本控制專職人員的同時(shí),必須充分調(diào)動(dòng)全員參與成本控制的管理工作。 特殊工種和安全是相互聯(lián)系:沒有特殊工種的配備:如電工,也是不行。 目標(biāo)管理是進(jìn)行任何一項(xiàng)管理工作的基本方法和手段,成本控制也應(yīng)遵循這一原則,即目標(biāo)設(shè)定、分解,目標(biāo)的責(zé)任到位和執(zhí)行,檢查目標(biāo)的執(zhí)行結(jié)果,評(píng)價(jià) 和修正目標(biāo),從而形成目標(biāo)管理的 P 計(jì)劃 →D 實(shí)施 →C 檢查 →A 處理的循環(huán)。即使發(fā)生了誤差也已來不及糾正??刂祈?xiàng)目成本措施歸納起來 有三大方面,組織措施、技術(shù)措施、經(jīng)濟(jì)措施。 深入研究設(shè)計(jì)文件、圖紙、合同條款和現(xiàn)場條件,強(qiáng)化信息處理能力,找準(zhǔn)合同規(guī)定的 “ 開口 ” 項(xiàng)目,作為開源的切入點(diǎn),把開源工作貫穿于項(xiàng)目施工的全過程。 ( 1) 人工費(fèi)控制管理 主要是改善勞動(dòng)組織,減少窩工浪費(fèi);實(shí)行合理的獎(jiǎng)懲制度;加強(qiáng) 技術(shù)教育和培訓(xùn)工作;加強(qiáng)勞動(dòng)紀(jì)律,壓縮非生產(chǎn)工和輔助用工,嚴(yán)格控制非生產(chǎn)人員比例,實(shí)現(xiàn)一人一專多能,盡量發(fā)揮自己的優(yōu)勢和長處 ( 2) 機(jī)械費(fèi)控制管理 主要是正確選配和合理利用機(jī)械設(shè)備,搞好機(jī)械設(shè)備的保養(yǎng)修理,提高機(jī)械的完好率,利用率和使用效率,從而加快施工進(jìn)度,增加產(chǎn)量降低機(jī)械使用費(fèi)。 主要是精減管理機(jī)構(gòu)合理確定管理幅度與管理層次、節(jié)約施工管理費(fèi)等。 the second part is the interpretation of the two fundamental principles of the revision of laws and regulations in the party。 the third is banned terms and discipline law, both with the party discipline, disciplinary regulations repeat and Criminal law and other laws and regulations repeat。s advanced nature and purity, to reflect the revised standards requirements. Members of selfdiscipline norms around the party members how to correctly treat and deal with the public and private, cheap and rot thrifty and extravagance bitter music, put forward the four norms. Party leader cadre clean fingered selfdiscipline norms for the leadership of the party members and cadres of the vital few, around the clean politics, from civil servant of the color, the exercise of power, moral integrity, a good family tradition and other aspects of the leadership of the party members and cadres of the four norms norm norm. The Party member39。s eighteen years implement the spirit of the central provisions of the eight, against the requirements of the four winds and transformation for disciplinary provisions, reflecting the style construction is always on the road, not a gust of wind. In the fight against corruption out of new problems, increase the trading rights, the use of authority relatives profit and other disciplinary terms. Prominent discipline of the masses, the new against the interests of the masses and ignore the demands of the masses and other disciplinary terms and make provisions of the disposition and the destruction of the party39。s court shall make a conviction and exempted from criminal punishment shall be given within the party is removed from his post, probation or expelled from the party. Party members and crime, sheets were fined in accordance with For acts。s image of behavior, should be given expelled from the party. At this article is party member is in violation of the criminal law outside the other illegal acts, such as violates the public security administration punishment law, customs law, financial laws and regulations behavior. The fourth is cases Article 32 stipulates, minor party members and the circumstances of the crime, the people39。s discipline, die van ply with national laws and regulations。s eighteen years strict political discipline and political rules, anization and discipline and to implement the central eight provisions of the spirit
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