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淺論建筑企業(yè)施工項(xiàng)目成本控制問題與對策(存儲(chǔ)版)

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【正文】 against the four winds and other requirements into Disciplinary provisions. Not one pace reachs the designated position, focusing on in line with reality, pragmatic and effective. After the revision of major changes, major changes in the code and rule modified and needs to grasp several key problems (a) code code adhere to according to regulations governing the party and party with morals in bination, for at the present stage, the leadership of the party members and cadres and Party members in existing main problems of selfdiscipline, put forward principles, requirements and specifications, showing Communists noble moral pursuit, reflected at all times and in all over the world ethics from high from low 5 mon requirements. One is closely linked to the selfdiscipline, removal and no direct relation to the provisions of . the second is adhere to a positive advocate, eight prohibition 52 are not allowed to about the content of the negative list moved into synchronization 17 amendment cases . Three is for all the party members, will apply object from the leadership of the party members and cadres to expand to all Party members, fully embodies the prehensive strictly required. The fourth is prominent key minority, seize the leadership of the party members and cadres is the key, and put forward higher requirements than the ordinary Party members. Five is to simplify, and strive to achieve concise, easy to understand, easy to remember. The revised code is the ruling Party since the first insists on a positive advocate forAll Party members and the selfdiscipline norms, moral declaration issued to all members of the party and the National People39。s eighteen years prehensive strictly practice. (a) revised two regulations of the party need of the ICAC guidelines in in 1997 Leaders as members of the Communist Party of China clean politics certain criteria (Trial) based on revised, the promulgation and implementation of January 2020, to strengthen the construction of the contingent of leading cadres play an 11 important role. But with the party to manage the party strictly administering the deepening, has not been able to fully meet the actual needs. Content is too plicated, eight prohibition, 52 are not allowed to hard to remember, and also difficult to put into practice。 8 參考文獻(xiàn): .工程建設(shè)項(xiàng)目管理 [M].武漢 :武漢理工大學(xué)出版社 ,2020 .工程項(xiàng)目管理 [M].北京 :中國建材工業(yè)出版社 ,2020 .關(guān)于建設(shè)工程項(xiàng)目成本控制的探討 [J].珠江現(xiàn)代建設(shè) ,2020,(5) ,曹慶奎 ,蔡煒華 .施工項(xiàng)目管理中的成本控制分析 [J].遼寧工程技術(shù)大學(xué)學(xué)報(bào) ,2020,(1) ,張欣平 .項(xiàng)目開發(fā)中施工階段的成本控制 [J].建筑設(shè)計(jì)管理 ,2020,(4) ,沈川 ,蔣峰 .有效的項(xiàng)目管理 [M].北京 :中國紡織出版社 ,2020. 9 (英文版 ) Two regulations promulgated for implementation is in the party in power for a long time and the rule of law conditions, the implementation of prehensive strictly strategic plan, implementation in accordance with the rules and discipline to manage the party, strengthen innerparty supervision of major initiatives. The two regulations supporting each other, the code adhere to a positive advocate, focusing on morality is of Party members and Party leading cadres can see, enough to get a high standard。實(shí)行材料招標(biāo),進(jìn)行公開監(jiān)督,不僅能降低成本,而且可以 較好地避免 “ 暗箱操作 ” ,利于施工項(xiàng)目的廉政建設(shè)。施工方案應(yīng)同時(shí)具有先進(jìn)性和可行性,并要適應(yīng)當(dāng)前及未來的發(fā)展要求,如果只先進(jìn)不可行,不能在施工中發(fā)揮有效的指導(dǎo)作用,就不是最佳方案。按照 “ 強(qiáng)相關(guān)、滿負(fù)荷、少而精、高效益 ” 設(shè)置部門,并做到管理層和作業(yè)層相分離,管理層以施工項(xiàng)目成本控制為主要工作內(nèi)容,作業(yè)層以施工作業(yè)為主要工作內(nèi)容,從而實(shí)現(xiàn)成本控制職權(quán)到項(xiàng)目、責(zé)任下項(xiàng)目、成本控制單位在項(xiàng)目、成本控制考核看項(xiàng)目,使施工項(xiàng)目成本控制落到 實(shí)處。只開源不節(jié)流或者只節(jié)流不開源,都不可能達(dá)到降低成本的目的。 施工項(xiàng)目是一次性的,成本控制應(yīng)強(qiáng)調(diào)項(xiàng)目的中間控制,即動(dòng)態(tài)控制。 新的設(shè)備發(fā)生安全事故的概率大大小于老而舊的設(shè)備,所以說設(shè)備的選用也是新技術(shù)中缺一不可的表現(xiàn)形式。完整的財(cái)務(wù)人員配置,能及時(shí)準(zhǔn)確的監(jiān)控資金運(yùn)作和成本控制,對人 工費(fèi)、材料費(fèi)用能及時(shí)通報(bào) 項(xiàng)目經(jīng)理部,作好及時(shí)準(zhǔn)確的安排,可當(dāng)前項(xiàng)目管理中是項(xiàng)目經(jīng)理一人總管,財(cái)務(wù)人員沒有監(jiān)管的權(quán)利,一人獨(dú)權(quán),項(xiàng)目經(jīng)理說了算,甚至鼓動(dòng)財(cái)務(wù)監(jiān)管人員一起造假、使贏利變虧損,這樣成本控制根本不起作用,所以財(cái)務(wù)人員必須公正,嚴(yán)格配備,起到監(jiān)管作用,不能只當(dāng)擺設(shè),更不能同流合污。如:財(cái)務(wù)管理人員的設(shè)置,技術(shù)人員的設(shè)置,安全管理人員的設(shè)置,特殊工種的設(shè)置。規(guī)費(fèi)是施工企業(yè)按政府和有關(guān)行政主管部門規(guī)定必須繳納的費(fèi)用。 一、 施工項(xiàng)目成本控制的概念、構(gòu)成 (一) 施工項(xiàng)目成本控制的概念 項(xiàng)目成本控制是在保證滿足工程質(zhì)量、工期等合同要求的前提下,對項(xiàng)目實(shí)施過程中所發(fā)生的費(fèi)用,運(yùn)用以成本會(huì)計(jì)為主的各種方法,預(yù)定成本限額,以實(shí)際成本和成本限額相比較,衡量企業(yè)經(jīng)營活動(dòng)的成績和效果,并以例外原則糾正不利差異,以提高工作效率,實(shí)現(xiàn)乃至超額實(shí)現(xiàn)企業(yè)預(yù)期的經(jīng)濟(jì)效益。只有做好這些才能加強(qiáng)我們做好施工項(xiàng)目管理和項(xiàng)目成本控制。 關(guān)鍵詞: 施工 項(xiàng)目 成本控制 經(jīng)濟(jì)效益 項(xiàng)目管理 1 淺論 建筑企業(yè) 施工項(xiàng)目成本控制 問題與對策 伴隨著施工企業(yè)以市場發(fā)育、競爭激化為背景的經(jīng)營機(jī)制轉(zhuǎn)換進(jìn)程,施工企業(yè)內(nèi)部的管理體制、運(yùn)行方式及核算體系 發(fā)生了深刻的變化。就目前來講 , 施工企業(yè)成本分為直接成本和間接成本兩部分。這樣制定的目標(biāo)成本往往是不精確的,對項(xiàng)目的成本控制沒有太多的指導(dǎo)意義。 三、 不利 原因 的 分析 3 (一) 管理項(xiàng)目人員組織的科學(xué)合理性差 一個(gè)具有全面性,科學(xué)性和程序性的管理項(xiàng)目組織對進(jìn)度控制,質(zhì)量控制,費(fèi)用控制 合同管理和信息管理能準(zhǔn)時(shí)全面掌控和協(xié)調(diào)。順便找來上崗,沒有國家認(rèn)可的上崗證,職業(yè)資格證,就會(huì)使安全事故發(fā)生率上升,產(chǎn)生傷亡,設(shè)備破損,沒人修理,產(chǎn)生浪費(fèi)增加成本。在實(shí)施目標(biāo)管理過程中,目標(biāo)的設(shè)定應(yīng)切實(shí)可行,具有明確性和可考核性。 、 權(quán) 、 利相結(jié)合的原則 控制得以實(shí)現(xiàn)的重要保證。 項(xiàng)目經(jīng)理是項(xiàng)目成本管理的第一責(zé)任人,全面管理組織項(xiàng)目的成本管理工 作。根據(jù)工程變更資料,及時(shí)辦理增減手續(xù)。 7 ( 3) 材料費(fèi)控制管理 在施工項(xiàng)目的成本構(gòu)成中,工程所需的材料成本在簽訂項(xiàng)目成本中所占比重 最大,一般可達(dá) 70%左右,是施工項(xiàng)目成本控制成敗的關(guān)鍵。 工程項(xiàng)目成本控制是一項(xiàng)復(fù)雜的系統(tǒng)工程, 項(xiàng)目成本控制的組織措施,技術(shù)措施,經(jīng)濟(jì)措施,三者是融為一體,相互作用的。 the third part introduces two party regulations modified the main changes and needs to grasp several key problems。 the fourth is to clean the theme is not prominent, not for the existing problems, and is narrow, only needle of countylevel leading cadres above. rule is in 1997 Chinese Communist Party disciplinary cases (Trial) based on revision, in December 2020 the promulgation and implementation, to strengthen the construction of the party play very important role. Along with the development of the situation, which many provisions have been unable to fully meet the prehensive strictly administering the practice needs. One is Ji law, more than half of the provisions and criminal law and other countries laws and regulations Repetition。s selfdiscipline norms and party members and leading cadre clean fingered selfdiscipline norms, a total of eight, collectively referred to as the eight. Four must and eight of the content from the party constitution and Party39。s close ties with the masses. Discipline to protect the party39。 the principal Ordinance amended the provisions of the preced
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