【正文】 成本。特別是砂石料、磚瓦等地材，有的項(xiàng)目部自始至終沒有專門的部門進(jìn)行管理，以購代耗；嚴(yán)重的甚至用虛假的材料發(fā)票報(bào)銷。 主觀原因使成本失去控制 所謂主觀原因，是指項(xiàng)目部可以自行支配而沒有任何外部影響就可以控 制的成本支出因素，如上面所述的項(xiàng)目部因具有施工自主權(quán)而發(fā)生的成本。 （ 3） 機(jī)械施工效率不高 (例：機(jī)械設(shè)備包月租賃 )，車況較差，平時(shí)維護(hù)保養(yǎng)不善。但毋容置疑的是只管干活，不管算帳的生產(chǎn)模式仍然存在。但這種方法的信息量少。增收提效，強(qiáng)化成本控制與索賠將是今后加強(qiáng)經(jīng)營管理的重點(diǎn)。施工項(xiàng)目成本控制是施工項(xiàng)目管理績效評價(jià)的客觀、公正的標(biāo)尺。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，至少是不會有理想的降低成本效果。而竣工階段的成本控制，由于成本盈虧已基本定局，即使發(fā)生了偏差，也已來不及糾正。一方面挖掘各種降低成本的能力，使可能性變?yōu)楝F(xiàn)實(shí)；另一方面要從實(shí)際出發(fā)，制定通過主觀 努力可能達(dá)到合理的最低成本水平。 本科生畢業(yè)設(shè)計(jì)（論文） 外文科技文獻(xiàn)譯文 譯文題目 施工質(zhì)量控制 (外文題目 ) PROJECTCOSTCONTROL 系 名 稱 土木工程系 專 業(yè) 土木工程 學(xué) 號 學(xué)生姓名 日 期 指導(dǎo)教師簽名 日 期 目錄 123 施工質(zhì)量控制 ??????????????????? ? ?? （ 1） PROJECTCOSTCONTROL????????????????? （ 12） 施工質(zhì)量控制 223 一、 引言 項(xiàng)目是企業(yè)形象的窗口和效益的源泉。在實(shí)行成本最低化原則時(shí)，應(yīng)注意降低成本的可能性和合理的成本最低化。因?yàn)槭┕?zhǔn)備階段的成本控制只是根據(jù)施 工組織設(shè) 323 計(jì)的具體內(nèi)容確定成本目標(biāo)、編制成本計(jì)劃、制訂成本控制的方案，為今后的成本控制作好準(zhǔn)備。降低施工項(xiàng)目成本的途徑，應(yīng)該是既開源又節(jié)流，或者說既增收又節(jié)支。施工項(xiàng)目成本控制體現(xiàn)了施工項(xiàng)目管理的本質(zhì)特征，并代表著施 423 工項(xiàng)目管理的核心內(nèi)容。今后一段時(shí)期，鐵路施工企業(yè)將面臨日趨激烈的市場挑戰(zhàn)，施工企業(yè)的經(jīng)營環(huán)境難有大的改善。橫道圖具有形象、直觀、一目了然等優(yōu)點(diǎn)，它能夠準(zhǔn)確表達(dá)出施工成本的偏差，而且能一眼感受到偏差的嚴(yán)重性。 七、目前施工企業(yè)項(xiàng)目成本控制分析 當(dāng)前項(xiàng)目成本的問題及原因 當(dāng)前項(xiàng)目部實(shí)行項(xiàng)目轉(zhuǎn)型后實(shí)行了 “五項(xiàng)費(fèi)用包干 ”、 “百元產(chǎn)值工資含量包干 ”以及 “承包指標(biāo)倒扣 ”等多種形式的經(jīng)濟(jì)承包責(zé)任制管理，項(xiàng)目部在施工生產(chǎn)和隊(duì)伍素質(zhì)方面都有了長足的進(jìn)步。工地材料擺放亂，工程材料被盜的現(xiàn)象時(shí)有發(fā)生；配件領(lǐng)用不審查，壞了就換，很少有人去修復(fù)；虛填油料消耗致使有人偷偷地把油賣掉 。另外，地質(zhì)和氣候的變化、設(shè)計(jì)的變更等客觀因素也會對項(xiàng)目部的施工產(chǎn)生重大影響，而上述所有因素均會影響到項(xiàng)目部的成本支出。一些項(xiàng)目部沒有收發(fā)制度，購買的材料無人驗(yàn)收，更無實(shí)物帳，因而就談不上保管和出庫。 ⑸ 出現(xiàn)嚴(yán)重的質(zhì)量問題。在虧損的項(xiàng)目部中，多數(shù)項(xiàng)目部均發(fā)生過程度不同的安全事故，輕傷影響員工上班，重傷既影響員工上班，又需要 開支醫(yī)療費(fèi)，同時(shí)還可能使員工的體質(zhì)和技能下降，降低勞動能力和勞動效率；死亡事故既造成巨額撫恤費(fèi)用支出，直接增大成本支出，又可能影響員工情緒，降低生產(chǎn)效率。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，對合同知識知之甚少，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。 ⑶ 氣候變化。 ⑹ 施工組織設(shè)計(jì)欠合理。在此基礎(chǔ)上，確定該工程項(xiàng)目的盈虧指標(biāo)。項(xiàng)目部要樹立安全、質(zhì)量就是效益的大效益觀念。 分包施工的項(xiàng)目部的成本控制措施 所謂分包施工的項(xiàng)目部，是指以將擔(dān)負(fù)的工程任務(wù)主體分包給外部施工隊(duì)伍施工為主的項(xiàng)目部。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)對外施工。 The other must proceed from actual conditions, enacted subjective efforts could achieve a reasonable level of the minimum cost. overall cost control principles. Cost Management is a prehensive enterprisewide and full management of the entire process, also known as the three of management. The full project cost control is a system of substantive content, including the departments, the responsibility for the 1323 work and team economic accounting, and so on。 control labor costs, material costs, Machinery and other indirect costs. With the construction market petition intensifies, more and the price low, the scene increasingly high management fees. This requires project managers to more scientific and more rigorous management approach to the management of the project. As a management departments should be a reasonable analysis of regional economic disparities, to prevent the input across the board. From the foregoing analysis, project management and cost control are plementary, it is only by strengthening project management, can control project costs。 but also by contracting, design, Enterprises and other projects related to the construction of the units affected and constrained. In addition, geological and climate changes, Design changes, but on objective factors of the construction projects have a significant impact, and all of the above factors will affect the cost of project expenditures. 1. subjective reasons lost control of the cost of the socalled subjective reasons, refer to the project, can not dispose of any external influence on the control of the costs, As mentioned above the project with the Ministry of Construction for the autonomy of the cost. mainly include the following aspects : ⑴ no strict cost control of the overall goal or no cost control goals. Most of the loss items Department head, there is no cost control goals. Although some but not strictly enforced, thus the cost of the project is out of control. ⑵ Materials, spare parts planning, procurement, inspection, custody, out of the reservoir, consumption of the system is not sound. The loss of the item, the purchase of materials and accessories unplanned phenomenon abound. Procurement lies in the number of project managers even material, the result is bound to lead to a backlog of material, cost overruns. As the project is difficult to grasp the Department of the relatively reasonable price information for the procurement of materials not calculated the cost of capital, so that the item purchased a large quantity of highvalue materials. Some items of no transceiver system, the purchase of materials unmanned testing, No more physical account, which can not be kept out and the particularly aggregate, tile, etc. to build. Some project the Ministry never specialized departments managed to purchase substituting consumption。 Third debts inaccurate confirmation, settlement is not timely, leading to pay more money and projects, uncollectible receivables。 or to link a number of external units, all lead to the rehabilitation costs are all linked by the Department of the project. ⑸ Serious quality problems. Serious losses Project Department, almost all relatively serious quality problems, resulting in rework, repair, It seems a repetition of construction, increase the costs of construction. For example, in the bridge construction, there is the basis sank, Pier deflect such phenomena. ⑹ Construction equipment utilization rate is not high. Some of the projects undertaken projects a loss what to do, To ensure uninterrupted construction, acquisition or blind items transferred from other large equipment reserve, even bought some of the projects do not require the equipment, resulting in longterm suspension equipment. , ⑺ Construction unreasonable arrangements. During t