【導(dǎo)讀】項(xiàng)目是企業(yè)形象的窗口和效益的源泉。隨著市場(chǎng)競(jìng)爭(zhēng)日趨激烈，工程。因素的影響，使得項(xiàng)目運(yùn)作處于較為嚴(yán)峻的環(huán)境之中。期達(dá)到提高企業(yè)經(jīng)濟(jì)效益的目的。過(guò)程進(jìn)行成本控制時(shí)，必須遵循以下基本原則。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。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)；全面成本管理是全企業(yè)、全員和全過(guò)程的管。項(xiàng)目成本自始至終置于有效的控制之下。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(lái)不及糾正。目標(biāo)管理的內(nèi)容包括：目標(biāo)的設(shè)定和分解，目標(biāo)。標(biāo)管理的計(jì)劃、實(shí)施、檢查、處理循環(huán)，即PDCA循環(huán)。只有真正做好責(zé)、權(quán)、利相結(jié)合的成本控制，才能收到預(yù)期的效。成本的目的；嚴(yán)把質(zhì)量關(guān)杜絕返工現(xiàn)象，縮短驗(yàn)收時(shí)間，節(jié)省費(fèi)用開支；此，加強(qiáng)項(xiàng)目成本控制是目前一條非常現(xiàn)實(shí)的途徑。增收提效，強(qiáng)化成本控制與索賠將是今后加強(qiáng)經(jīng)營(yíng)管理的重。劃值曲線，兩條曲線之間的豎向距離表示施工成本偏差。

　　

【正文】 ject 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。 serious or even false invoices for reimbursement of materials. Projects not on the scale expected, the number of construction workers to be the number, the result of multiple materials is not a waste of throwing at the site, the site is being sold secretly staff, Many can recall no more waste management. 1823 ⑶ Contract measures are inplete. Projects within the ranks of the contract is not be supporting management measures implemented after contracting loopholes 100, resulting in cost overruns. For example, Some contracting for the pletion of the mission and the number of wages, but the consumption of materials and equipment use, maintenance is not explicitly required to form the contracting notincluded, the surplus excluding packet loss, some contracting program, though reasonable, but pricing is not timely, not in accordance with the contract or program honored so that the contractor could not continue. ⑷ Subloopholes. Projects contingent on the labor subcontractor, the contracting notincluded, to allocate more projects。 or subunreasonable price。 or the extensive use of subteams, resulting in super funds arrears subteams such phenomena occurring。 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 the construction process, the project was not in a reasonable allocation of manpower, materials, equipment and other resources. lead to a waste of sabotage work。 Construction of the manufacturing arrangements unreasonable to step in to plete the actual conduct of the second, three plete, the resulting redone, and so on. ⑻ More accidents. the loss of the item, Most of the projects have occurred in the Department of varying degrees of security incidents and minor injuries affected employees work injuries have affected staff work, Also the cost of medical expenses, but can also enable the staff of physical and skills decline, reduced labor and labor efficiency。 fatal accidents resulting in huge pension costs to be incurred, directly increasing costs, and may also affect sentiment reduce production efficiency. 1923 ⑼ Overhead control ineffective. the loss of the item, almost all of this problem. The largest of these is the administrative expenses, travel, transport costs and operational Hospitality. ⑽ Chaotic financial management. All loss of the item, its financial management in every case there is confusion, shown in the following ways: First, no plete financial management system, think how expenditure on how expenses。 Second, currency and capital management, the creation of a number of bank account deposits. But without timely check cleared lead to bank deposits and cash accounts are inconsistent. hide the huge cost of bank deposits and cash balances Lane。 Third debts inaccurate confirmation, settlement is not timely, leading to pay more money and projects, uncollectible receivables。 Fourth, ine, the calculation of the costs of inaccurate, the cost is not real, and losses are not allowed。 5 is a poor basis of accounting, accounts were inconsistent. The existence of these problems will inevitably affect the accuracy of cost information. then caused the loss of the project. ⑾ Contract management confusion. the loss of the item, Most of the projects the Ministry failed contract management awareness, knowledge of the contract, and have little do not understand the basic elements of the contract, contract management led to confusion, enterprises suffered huge economic losses. 2. the influence of objective factors of the project is to increase the total cost of a connection socalled objective factors, Project Department is unable to control its own and must take place or because there are things or phenomena, such as contracting, design, enterprises in terms of the contract for the project outside the Ministry of Construction issued the directive, geological and climate changes, Design changes such. These factors for the emergence of the cost incurred, Project Department is not the objective to control costs. These factors are: ⑴ costs. Some enterprises in order to gain access to a particular market in the qualifications, thereby meeting the quality of construction projects built on the p