外文翻译--施工项目的成本控制-其他专业.doc

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引言项目是企业的形象窗口和效益源泉。随着市场竞争日趋激烈，工程质量、文明施工要求不断提高，材料价格波动起伏，以及其他不确定因素的影响，使得项目运作处于较为严峻的环境之中。由此可见成本控制贯穿工程建设的全过程，它是企业全面成本管理的重要环节，必须在组织和控制措施上给予高度重视，以提高企业的经济效益。2 概述施工项目成本控制，指在成本发生和形成过程中，对生产经营所消耗的人力、物资和费用开支，进行指导、监督、调节和限制，及时预防、发现和纠正偏差从而把各项费用控制在计划成本的预定目标之内，以保障企业的生产经营效益。3 施工企业成本控制原则施工企业成本控制以项目成本控制为中心，其是企业成本管理的基础和核心，项目经理部在对施工项目进行成本控制时，必须遵循以下基本原则：1）成本最低化原则。施工项目成本控制的最终目的，在于通过成本管理的各种手段，不断降低施工项目成本，以实现目标成本最低的要求。在实行成本最低化原则时，应注意降低成本的可能性和合理的成本最低化。一方面挖掘各种降低成本的途径，使可能性变为现实；另一方面要从实际出发，制定通过主观努力可以达到的合理最低成本水平。2）全面成本控制原则。成本管理是全企业、全员和全过程的管理，亦称“三全”管理。全项目成本控制有一个系统的实质性内容，包括各部门、各单位的责任网络和班组经济核算等等，应避免出现成本控制人人有责，人人不管的现象。项目成本的全过程控制要求成本控制工作要随着项目进展的各个阶段连续进行，既不能疏漏，又不能时紧时松，应使施工项目成本自始至终置于有效的控制之下。3）动态控制原则。施工项目是一次性的，成本控制应强调项目的中间控制，即动态控制。由于施工准备阶段的成本控制只是根据施工组织设计的具体内容确定成本目标、编制成本计划、制订成本控制的方案，为今后的成本控制作好准备。而竣工阶段的成本控制，由于成本盈亏已基本定局，即使发生了偏差，也已来不及纠正。4）目标管理原则。目标管理的内容包括：目标的设定和分解，目标的责任到位和执行，检查目标的执行情况，评价和修正目标，形成目标管理的计划、实施、检查、处理循环，即PDCA循环。5）责、权、利相结的原则。在项目施工过程中，项目经理部各部门、各班组在肩负成本控制责任的同时，享有成本控制的权力，同时项目经理要对各部门、各班组在成本控制中的业绩进行定期的检查和考评，实行有奖有罚。只有真正做好责、权、利相结合的成本控制，才能收到预期的效果。4 施工成本控制措施项目经理是项目成本管理的第一责任人，全面组织项目部的成本管理工作，应及时掌握和分析盈亏状况，并迅速采取有效措施；工程技术部应在保证质量、按期完成任务的前提下尽可能采取先进技术，以降低工程成本；经济部应注重加强合同预算管理，增创工程预算收入；财务部主管工程项目的财务工作，应随时分析项目的财务收支情况，合理调度资金。制订先进的经济合理的施工方案，以达到缩短工期、提高质量、降低成本的目的；严把质量关杜绝返工现象，缩短验收时间，节省费用开支；控制人工费、材料费、机械费及其他间接费。5 加强项目成本控制的现实意义1）加强项目成本控制是铁路施工企业摆脱困境，增加收入的需要。目前铁路施工企业刚刚推向市场，参与市场竞争，将面临着严峻的市场考验。现在建筑市场放开，实行招投标制，并且标底压得都非常低，要想创造效益唯一的出路就是强化内部管理，苦练内功，向内部挖潜要效益。因此，加强项目成本控制是目前一条非常现实的途径。2）加强项目成本控制是适应市场竞争形势，加强企业内部管理工作的需要。随着铁路企业的快速发展，建筑市场竞争越来越激烈。今后一段时期，铁路施工企业将面临日趋激烈的市场挑战，施工企业的经营环境难有大的改善。增收提效，强化成本控制与索赔将是今后加强经营管理的重点。这就要求铁路施工企业要把各方面的工作统一到降低成本、提高效益的目标上。6 目前施工企业项目成本控制分析6.1 当前项目成本的问题及原因当前项目部的成本管理，只是会计的事后核算，而不是事前预防和事中控制。原因有：成本意识淡薄，简单地认为成本管理是财务部门或者是上级领导的事，与自己无关，只是注重“生产任务的完成”和“承包盈亏”，在群体中产生“负效应”。因此，动员项目部全员参与成本控制，深化项目部的成本管理势在必行。6.2 项目部亏损的原因分析项目部作为建筑产品的直接生产者，既有按照合同和施工图纸、规范自行组织施工的权力，但同时也受发包单位、设计单位、业主以及其他相关单位的影响和制约。另外，地质和气候的变化、设计的变更等客观因素也会对项目部的施工产生重大影响，而上述所有因素均会影响到项目部的成本支出。6.2.1 主观原因使成本失去控制所谓主观原因，是指项目部可以自行支配而没有任何外部影响就可以控制的成本支出因素，如上面所述的项目部因具有施工自主权而发生的成本。主要包括如下几个方面：1）没有严格执行成本控制的总目标或者根本没有成本控制的总目标。绝大部分亏损的项目部，根本没有成本控制的总目标。有的虽有却没有严格执行，因而使项目部的成本处于失控状态。2）材料、配件的计划、采购、验收、保管、出库、消耗制度不健全。在亏损的项目部中，购买材料、配件无计划的现象比比皆是，采购数量的多少全在于项目经理甚至于材料员，其结果必然导致材料的积压、超支。3）出现严重的质量问题。亏损严重的项目部，几乎全部存在比较严重质量问题，从而导致返工、修复、推倒重来等重复施工的现象发生，加大了工程成本。比如在桥梁施工中，存在基础下沉、桥墩歪斜等现象。4）施工安排不合理。在施工过程中，项目部不能合理地配置人力、材料、设备等资源，导致窝工浪费；部分工序的施工安排不合理，能够一步完成的，却进行了二、三次才完成，从而造成返工等等。5）安全事故较多。在亏损的项目部中，多数项目部均发生过程度不同的安全事故，轻伤影响员工上班，重伤既影响员工上班，又需要开支医疗费，同时还可能使员工的体质和技能下降，降低劳动能力和劳动效率；死亡事故既造成巨额抚恤费用支出，直接增大成本支出，又可能影响员工情绪，降低生产效率。6）合同管理混乱。在亏损的项目部中，大多数项目部没有合同管理的意识，对合同知识知之甚少，不理解合同的基本要素，导致合同管理混乱，企业遭受巨大经济损失。6.2.2 客观因素的影响是项目部总成本增加的一个方面所谓客观因素，是指项目部无法控制而又必须完成或必然出现的事情或现象，如发包单位、设计单位、企业在合同条款之外对项目部施工发出的有关指令，地质和气候的变化，设计的变更等。这些因素的出现导致成本增加，是项目部不可控制的客观费用。这些因素有：1）成本。一些企业为了取得进入某个市场的资格，在满足建设项目工期质量的前提下，对投标项目采取了投标价低于成本的投标报价策略，以求中标，这在企业的经营策略中必然会出现，但对于项目部来说，其无论采取何种措施，都难以使这些项目盈利。2）地质、气候变化。在地质情况与设计不符时，会迫使项目部改变施工方法，从而影响工程工期，使工程的总成本增加。同时也会使分项工程成本出现较大的变化。冬、雨季施工和风沙施工天数的增加，将会使项目部增加各项费用。3）设计变更。工程各项设计进行变更，将会使工程成本出现变化，影响项目总成本。比如发包单位增加工程数量、延长或缩短施工工期、改变施工方案和提高工程的质量等级等。4）施工组织设计欠合理。由于投标与施工现场实际的差异，个别工程项目的施工组织设计在实施时存在部分不合理现象，如对人员、材料、设备的计划和安排出现误差，对个别分项工程或工序的工期、质量考虑欠缺等，都可能使项目部的成本增加。5）项目部窝工。由于工程任务衔接不上或其他原因，一些项目部有窝工现象，在此期间需要支付各项窝工费用，如员工工资或基本生活费、固定资产折旧费、项目部间接费等。6.3 降低项目部亏损的对策为遏制各种原因导致的工程项目亏损，按照责任明确的要求，项目部的成本控制应当以项目部责权分别采取措施，对项目部能够控制的费用，由项目部进行控制；而项目部无法控制的成本或亏损，则应由企业采取措施予以控制。6.3.1 自行施工的项目部的成本控制措施所谓自行施工的项目部，是指由企业直接组织内部员工和农民合同工、临时工和劳务队伍组成内部施工队、混编施工队和劳务分包施工队进行施工所组成的项目部。1）确定工程项目的总成本目标和盈亏指标。对每一项中标的工程，在正式开工前，确定该工程项目和分项工程所需的工日、材料、设备数量，同时确定该工程项目和分项工程的人工、材料、机械费用和间接费用。在此基础上，确定该工程项目的盈亏指标。2）实行材料招标采购。项目部必须彻底改变以往的零星购货方式，企业的所有工程项目，其主要材料包括地材全部实行招标采购的方式，选择质优价廉的材料供应商。同时，要充分考虑资金的时间价值，选择合适的付款方式。3）按照可控原则控制成本。项目部对施工队和员工，要按照成本的可控原则，分清项目部、施工队和员工对各项成本的责任单价，包括工日单价、材料单价、机械台班单价和单位、费率或定额。要严格执行内部验工计价制度，及时向施工队和员工兑现经济利益。 4）强化安全、质量管理。项目部要树立安全、质量就是效益的大效益观念。积极预防和避免可能发生的安全、质量事故，对事故的多发区域时刻监控。要严格执行对事故责任人员的惩罚制度，使全体员工树立起清醒的安全、质量意识。5）加强合同管理。所有的项目部，特别是以分包工程为主的项目部，必须指定专人负责合同管理，除能够及时结算或者处理的事项外，其他的与外单位或个人的经济往来，技术、用工等事项，都必须签订正式的合同，不得以口头形式约定。在合同履行过程中，要严格按照合同有关条款进行处理。 6）完善各项管理制度，建立成本控制机制。项目部要结合实际，制定与控制成本有关的规章制定，如材料采购、保管、验收、出库、消耗制度，劳动报酬管理制度，设备管理办法，财务管理办法，会计核算规定，安全、质量管理办法，验工计价办法等，并建立起项目部的成本控制和内部监督机制。6.3.2 分包施工的项目部的成本控制措施1）按照确定总成本目标的方式确定分包工程价款。2）严格按照规定拨付和结算工程款。项目部必须按照合同规定的工程价款结算方式，对分包单位完成的合格工程量按月进行验工计价，然后结算工程款，不得为分包单位预付备料款和工程款。3）严格禁止外部单位挂靠施工。项目部必须按照企业的要求，禁止外部单位以各种形式挂靠企业对外施工。任何项目部都不得让外部单位以企业的名义承揽工程、验工计价和结算工程款。7 如何进行有效地进行成本控制7.1 优化工程成本项目资源配置直接关系到成本控制的方法及程度，对于当前许多国有控股的大型施工企业来说，工程成本构成基本上是分包成本和施工队成本，企业的主要经济效益源泉在于控制分包成本，而施工队成本往往很难创造经济效益。二者的构成比例如何，项目成本如何划分，这是关系企业成本控制的关键问题。7.2 制定动态成本计划在完成分包成本和责任成本分割并初步确定了两部分成本后，要制定出总成本计划，总成本计划除涵盖分包成本和责任成本外，还要考虑项目的现场经费、上级管理费、税金等因素。总成本计划分为两部分：1）项目不可控成本：指税金、上级管理费等项目管理层无法主观控制的部分；2）项目可控成本：总成本计划中除了不可控成本以外的全部成本，如分包成本、责任成本、现场经费等。可控成本是成本控制的重点，可控成本计划是在项目开工前的建设时间、施工条件、施工组织设计基础上制定的，随着工程的进展，必然会发生如施工方案改进、工程量改变、材料价格上涨等因素变化，因此对于成本计划要进行适时调整，以保证成本计划的指导性和控制性，在调整的同时要注意分析各不同因素变化对原成本计划造成的影响程度。7.3 进行成本分析，提高企业成本管理水平施工结束后，要根据总成本计划和可控成本计划与最终实际成本进行对比分析，成本分析可采用图表等多种形式，不但要对比分析总成本，还要对工序成本进行分析，而且以工序分析为主，得出工序成本升高或降低的原因。1）首先分析出因施工条件、施工方案、材料价格变动引起的工序单价的变动，同时收集采用新技术、新工艺、新材料的工序成本资料；2）其次对比主观确定成本部分的工序单价，分析得出因制定方法不合理而导致的偏高或偏低的工序单价，同时积累书面资料，供日后制定同类项目成本计划时使用；3）收集分包单位资料，并对分包商进行评价，拟定合格分包商名录，供日后类似项目选择分包商和制定分包成本时使用；4）汇总分包成本及责任成本数据，经过分析筛选，供企业投标报价时参考。8 小结施工项目成本控制是一项复杂的系统工程。在适用方面需要灵活运用，实际操作应因地制宜，不同的工程规模，不同的建筑企业，不同的管理体制都有差别，但不管怎样都是建筑企业对生产经营所消耗的人力资源、物质资源和费用开支，进行指导、监督、调节和限制。所以“增产节约，增收节支”是每一个建筑企业的共同点，这就需要在实践中不断的总结和提高成本控制的方式和方法，以保证项目成本目标的实现。附录B（外文原文）The construction project cost control1 Introduction Project is a corporate image window and effectiveness of the source. With increasingly fierce market competition, the quality of work and the construction of civilizations rising material prices fluctuations. uncertainties and other factors, make the project operational in a relatively tough environment. So the cost of control is through the building of the project since the bidding phase of acceptance until the completion of the entire process, It is a comprehensive enterprise cost management an important part, we must organize and control measures in height to the attention with a view to improving the economic efficiency of enterprises to achieve the purpose. 2 Outlining the construction project cost controlThe cost of the project refers to the cost and process of formation occurred, on the production and operation of the amount of human resources, material resources and expenses, guidance, supervision, regulation and restrictions, in a timely manner to prevent, detect and correct errors in order to control costs in all project costs within the intended target. to guarantee the production and operation of enterprises benefits.3 The cost of the construction enterprise principles of construction enterprises controlThe cost of control is based on cost control of construction project for the center, Construction of the project cost control principle is the enterprise cost management infrastructure and the core, Construction Project Manager in the Ministry of Construction of the project cost control process, we must adhere to the following basic principles. 1）Principles lowest cost. Construction of the project cost control, the basic purpose is to cost management through various means, promote construction projects continue to reduce costs, to achieve the lowest possible cost of the objective requirements. The implementation of the principle of minimum cost, attention should be given to the possibility of reducing costs and reasonable cost of the minimum. While various mining capacity to reduce costs so that possibility into reality; The other must proceed from actual conditions, enacted subjective efforts could achieve a reasonable level of the minimum cost. 2）Overall cost control principles. Cost Management is a comprehensive enterprise-wide, 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 network and team economic accounting, and so on, to prevent the cost control is everybodys responsibility, regardless of everyone. Project cost of the entire process control requirements to control its costs with the progress of construction projects in various stages of continuous, neither overlooked nor time when, should enable construction projects throughout costs under effective control. 3）Dynamic Control principle. Construction of the project is a one-time, cost control should emphasize control of the project in the middle, that is, dynamic control. Construction preparation stage because the cost is under the control of construction design to determine the specific content of the cost, prepare cost plans, the development of a cost-control program for the future cost control ready. And the completion of phase cost control, as a result of cost financing has been basically a foregone conclusion, even if the deviation has been too late to rectify. 4）Principle of management by objectives. Management objectives include : setting goals and decomposition, the goal of responsibility and implementation of the aims of the inspection results of the implementation, evaluation of the goals and objectives that form the management objectives of the planning, implementation, inspection, processing cycle, PDCA. 5）Responsibility, authority, in light of the profit principle. Construction of the project, project manager of the department, the team shouldering the responsibility for cost control at the same time, enjoy the power of cost control, project manager for the department, Teams cost control in the performance of regular examination and appraisal of implementation of a crossword punishment. Only to do a good job duties, rights, and interests combining cost control, in order to achieve the desired results. 4 The construction cost control measures Project Manager of the project cost management responsibility for the first, comprehensive organization of the project cost management, timely understand and analyze profit and loss situation and take prompt and effective measures; engineering technology department should ensure the quality, Regular tasks to complete as much as possible under the premise adopt advanced technology in order to reduce costs; Ministry of Economic Affairs should strengthen budget management contract, the project to create the budget revenue; Finance Ministry in charge of the projects financial, Analysis of the project should keep the financial accounts of reasonable scheduling of funds. Develop advanced economies reasonable construction program, which can shorten the period, and improve quality, reduce costs purpose; paid attention to quality control to eliminate redone, shorten the acceptance and reduce expenses; control labor costs, material costs, Machinery and other indirect costs. 5 Strengthen project cost control practical significance 1）Strengthen project cost control railway construction enterprises out of their predicament, the need to increase revenue. At present, the railway construction enterprises just into the market, to participate in market competition, will face a tough test of the market. Now the construction market liberalization, implement bidding system, and the strike has very low weight, To create efficiency is the only way to strengthen internal management and improve their internal conditions, internal efficiency potentials. Therefore, the strengthening of project cost control is a very realistic way. 2）Strengthening Project Cost control is adapt to the market competition, and strengthening internal management to the needs of their work. With the railway enterprises rapid development, construction increasingly fierce market competition. For a period of time, the railway construction enterprises will face the increasingly fierce market challenges Construction of the business environment difficult to be improved. Efficiency increases, effective cost control and claims will be strengthened in the future management focus. This requires the railway construction enterprises should respect the unity of the work to reduce costs and enhance efficiency objectives. 6 Currently construction enterprise project cost control analysis of the current project cost 6.1 Problems and the causes of the current project implementation In summary, the current project of cost management, accounting only after the accounting, rather than advance the prevention and control things. The reasons are : lack of cost awareness. simply that the cost of management is the financial sector or the superior leadership, have nothing to do with them. only focused on the production tasks are completed and contracting profit and loss, the groups have a negative effect. Therefore, project to mobilize the full participation of the Ministry of cost control, deepening of the project cost management imperative.6.2 Project Department analysis of the reasons for the losses as a project of building products Commodities direct producers, both under the contract and construction drawings, self-regulating organizations of the construction authority, 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.6.2.1 Lost control of the cost of the so-called subjective reasons,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 :1）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. 2）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. 3）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. 4）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 complete the actual conduct of the second, three complete, the resulting redone, and so on. 5）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.6）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.6.2.2 The influence of objective factors of the project is to increase the total cost of a connection so-called objective factorsProject 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 : 1）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 premise that right to take the tender bid price is lower than the cost of bidding strategy for the final bidding process, in the operating strategy is bound to happen, but projects are concerned, no matter what steps are taken