5000 words 1
Construction engineering cost analysis
Construction project cost has always been a hot topic of concern to all construction units. Under the condition of market economy, in order to improve the investment benefit and reduce the investment cost of construction projects, all participants in construction projects must try their best to effectively and reasonably control the project cost.
This paper mainly introduces the control measures of project cost in the whole process of construction project, and provides relevant reference experience for future construction project cost control.
Keywords: construction cost control management measures
1 the significance of cost control of construction projects
Reasonably determining the project cost is, in the final analysis, the category of project cost management, and it is a management process in which economy and technology are unified.
Doing a good job in construction organization design is an important content of project cost. Careful organization of construction, optimization of construction scheme, overall arrangement of construction schedule, improvement of mechanical equipment efficiency and construction management level can effectively reduce the project construction cost, which can be realized through construction organization design.
2 the status of construction cost control
2. 1 Lack of awareness of cost management and excessive government intervention in the market.
At present, the price of materials fluctuates with the fluctuation of the market, and the market plays a major regulatory role. With the continuous improvement and development of China's market economy, the state's supervision of material market prices has changed from government control in the planned economy period to market regulation. Due to the blindness and lag of the market, it is impossible to realize the rational allocation of resources by relying entirely on the market.
Therefore, this requires the government to play a leverage role under the market economy system in the price adjustment of the construction industry related to the development of the national economy.
However, due to the influence of the planned economy, some local markets have a weak concept, local governments are conformist, and administrative means interfere too much, which seriously hinders the authenticity and effectiveness of the project cost.
2.2 Cost accounting is a mere formality, lacking the operational basis for project cost control.
In the process of construction, cost budget and cost accounting are not combined, and managers are not very concerned about this situation. Many people simply don't know the planned cost, budget cost and actual cost of the project they are responsible for. As long as the progress can keep up, the overall feeling is good.
In addition, because there is no phased project cost control and no local cost control, the cost cannot be effectively controlled after the final project is completed, and sometimes the project loss will not be known until the settlement.
How to make an operational basis for project cost control (target cost) is very critical.
The fundamental difference between construction project cost management and general product cost management is that its target cost management is a one-off behavior, and its management object is only one project, which ends its historical mission with the completion of this project.
However, many construction enterprises are too simplistic and superficial when formulating the target cost of the project. In terms of project cost management measures, there are only simple rules and regulations, and who will do it, how to do it and to what extent, all of which are empty theoretical provisions and cannot be implemented at all.
Because such target cost is not combined with the actual construction procedure, it has poor operability, can not play a control role, and can not analyze the reasons for cost differences.
Because there is no comparability between projects, the result of the next project will be the same, so the target cost will stay on the target forever.
2.3 The legal system is not perfect, and the management of cost intermediaries is not strong enough.
In recent years, the intermediary agencies engaged in engineering cost consultation and pre-tender estimate preparation have developed rapidly. At present, China has issued relevant laws, regulations and clauses on construction project cost management to standardize the construction project cost.
Some intermediary organizations do not act according to regulations and lack impartiality.
Intermediaries are not responsible for consulting services, and there is no perfect compensation system and avoidance system.
Especially in the preparation of pre-tender estimate, miscalculation and omission occur from time to time, which affects the smooth progress of bidding work.
3 construction project cost control measures
3. 1 Improve and perfect the current bidding method for design scheme.
In the scheme selection, designers are required to provide the scheme design budget, make it clear that the budget control economic indicators, organically combine technical indicators with economic indicators, appropriately increase the weight of economic indicators, and change the previous bid evaluation method that only attaches importance to technical indicators and ignores economic indicators.
Investment control is not to reduce investment blindly, but to control investment by optimizing design scheme, which is a comprehensive problem. It is necessary to encourage the adoption of advanced technology and technology and prevent investment from expanding and overspending.
We can't emphasize saving investment unilaterally. A good design scheme should not only have advanced technology and superior functions, but also have the best cost performance.
3.2 Reasonable control of project cost in bidding stage
Seek truth from facts, seek truth from facts, ensure the quality of pre-tender estimate, and control the pre-tender estimate of the project at the lower limit of reasonable cost.
According to the scale, nature and characteristics of the project, the owner can determine the appropriate contracting method to control the project cost.
Therefore, in the bidding process, there should be clear transparency, so that the bidders can be clear-headed and feel at ease about the bidding work, truly reflect the fair competition in the market economy, and carefully select the construction unit according to the project scale and technical requirements.
3.3 Cost control in the construction stage
The construction unit, design unit and construction unit should carefully review the design drawings before construction, strictly abide by the design specifications, and solve possible problems in the construction during the joint review of drawings to avoid affecting the progress and quality of the project or causing unnecessary waste of manpower, material resources and financial resources.
In order to ensure the objectivity and accuracy of engineering visa, the timeliness of engineering visa should be emphasized first.
Secondly, the description of the visa should be objective and accurate, and the concealed visa should be based on drawings, indicating the concealed parts, projects, processes and quality completion. If the engineering quantity of the concealed part is uncertain on the drawing, it is also required to indicate the geometric dimensions and attach a sketch.
The on-site visa outside the construction drawing must indicate the time, place, reason, geometric size or original data, and generally cannot endorse the engineering quantity and project cost.
After the visa is issued, it shall be handled in time according to the contract, and the national quota and relevant regulations shall be strictly implemented, and the handling personnel shall not be flexible at will.
It is necessary to strengthen foresight and minimize the occurrence of visas.
The main purpose of final accounts is to promote the construction unit to strengthen management awareness and improve management systems and methods, so as to achieve the best economy, efficiency and effectiveness of engineering construction investment.
Auditors must act impartially, adhere to principles and strictly control.
4 conclusion
The goal of project cost management is to reasonably determine and effectively control the cost according to the requirements of economic laws and the development situation of socialist market economy, so as to improve the investment benefit and management effect of construction and installation enterprises.
Its task is to strengthen the dynamic management of the whole process of project cost, strengthen the constraint mechanism of project cost, safeguard the economic interests of all parties concerned, standardize price behavior and promote micro and macro benefits.
Construction project cost 5000 words graduation thesis II
Analysis on cost management of building engineering materials
Abstract: In the construction project, the material cost occupies a high proportion in the total cost and is the main part of the whole cost. The determination and control of project cost largely depends on the price of building materials, which is directly related to the control of project cost by construction enterprises and the overall economic benefits of enterprises.
In the light of the importance of engineering material cost and the problems existing in current management, this paper probes into how to strengthen material cost management, so as to provide reference for peers.
Keywords: engineering materials; Project cost; buy
In construction enterprises, the material cost accounts for about 60% ~ 65% of the total cost, which is the main part of the whole cost. The determination and control of project cost depends on the price of building materials to a great extent, and the cost of materials is directly related to the control of project cost by construction enterprises and the overall economic benefits of enterprises. Therefore, it is very necessary to study and formulate effective countermeasures to control material cost.
1, the importance of material price management
(1) From the proportion of materials, its price is the most influential factor on the project cost.
The material price directly affects the material cost, which is the biggest factor in the basic direct cost of the project, accounting for about 60% ~ 65% of the basic direct cost of the construction project. If the material cost of a 654.38 billion yuan project can be reduced by one percentage point, the project cost can be reduced by 654.38 billion yuan.
Therefore, accurately determining the material price is the premise of reasonably determining the project cost.
(2) From the composition of engineering cost quota, material price is a relatively flexible factor.
The calculation and adjustment of labor cost and machinery cost in the project cost are uniformly stipulated by the competent department of fixed price, which is relatively stable; The material cost is relatively flexible, which is also an important factor that has a great influence on the project cost, especially the materials with adjustable price difference and materials without pricing. If the control and management are not in place, even if the engineering quantity calculation and quota application are accurate and the cost calculation is reasonable, the project cost will be distorted and the effective control of the project cost will be seriously affected.
2. Problems in material cost management
(1) Due to poor management of procurement plan, the quantity, specifications and models of engineering materials do not meet the actual needs on site.
This will lead to inventory backlog or even on-site shutdown to clear materials, resulting in shutdown losses.
(2) In project cost management, there are many materials, varieties, specifications and models involved. The diversification of the price system makes several prices of equipment and materials coexist and change constantly.
Moreover, new materials and new equipment are easy to update because of their quality and functions. Due to the lack of understanding of materials and production technology, it is difficult for cost managers to fully and accurately grasp the real price.
(3) It is impossible to comprehensively compare and analyze the factors such as material quality, price and transportation distance by using the value principle.
Weak awareness of market economy, no serious investigation and understanding of the market situation.
Material procurement is scattered, so you can't get bulk discount.
(4) Use inferior materials or substitute materials in the project.
However, at the time of settlement, it is still priced according to the designed price of materials and equipment, which leads to inaccurate consumption and reflects the inaccurate cost of engineering materials.
(5) In terms of rules and regulations, rewards and punishments for exceeding the festival only stay on paper, only assessment, no rewards and punishments.
The management system has not really been put in place, and it is impossible to distribute materials in a fixed amount.
(6) In order to seek unreasonable profits, some construction units falsely reported prices, falsely issued invoices, and even revised invoices, some construction units reached a * * * understanding with material suppliers, which made it impossible for engineering cost personnel to know the real material price when inquiring.
(7) For a long time, the phenomenon of "three excesses" in China's engineering construction has been quite common. In addition to the reduction of budgetary estimate caused by human factors, there are many design loopholes, the material price is not set according to the market situation, the material procurement corruption is shocking, and the project cost exceeds the standard everywhere. At present, the management of material procurement is weak, and the financial management of many construction enterprises is chaotic, which is inevitable.
3. Effective measures for material cost management
3. 1 Strengthening material planning management
In terms of material planning, we should not only meet the construction needs, but also not affect the construction, nor cause excessive inventory and increase the storage cost, and also communicate with the departments that use materials.
As the price of materials fluctuates with time, the influence of price changes on the material cost should also be considered when arranging the material procurement plan.
In addition, the time value of funds should also be considered.
Therefore, when purchasing materials, we should do the following: ① Summarize the materials needed for various projects according to several plates, specifications and models, and fill in the detailed list and summary table.
According to the production task and consumption quota, calculate the demand of various materials; (2) Seek the balance between material demand and purchase quantity, make accurate, timely and comprehensive material purchase plan, and master the quality standard, quantity and price of required materials, so as to reduce the cost of building materials and ensure the control of engineering cost.
3.2 Strengthen material procurement management
The project bidding system plays an important role in standardizing the construction market, reducing the project cost and improving the investment benefit. Its advantages show that we must disclose the bulk materials for bidding.
After the implementation of the construction plan, it is not allowed to purchase at will, but must be purchased according to the demand.
Supervise the procurement and implement the double procurement system. For important and bulk materials, shop around and choose the one with good materials and low prices.
Strictly control the procurement of small materials.
If the procurement of small quantities of engineering materials cannot be subject to tender, market research must be carried out, implemented by the materials department and other relevant departments, and reported to the chief commander for approval.
The acceptance and acquisition system of material procurement must be strictly enforced.
Be sure to strictly review the original vouchers (invoices) of purchased materials.
Materials entering and leaving the warehouse shall strictly implement the sign-in system, incoming materials shall be checked and accepted, and outgoing materials shall go through the formalities.
Construction should not be overqualified, materials should be cut at will, and construction should be carried out according to design drawings.
Materials on the construction site can only enter but not exit, and the return of the remaining materials must be subject to strict supervision procedures.
3.3 Take reasonable measures to deal with material price fluctuations
The price of materials is not static, but fluctuates with time.
Especially in the market economy, all kinds of building materials will be in a state of constant fluctuation with the adjustment of national policies, regional differences, time differences, supply and demand relations and other factors.
Due to the influence of storage cost and the limitation of inventory, it is impossible for an enterprise to purchase without restriction when the price of materials is rising and slightly lower, and it is also impossible to stop the project construction because of the downward trend of material prices without purchasing materials at high prices.
In addition, in the face of price fluctuations, we can also take appropriate intervention in the financial market, so that enterprises can largely avoid the adverse effects of price fluctuations on their operations, so that enterprises can lock in costs and protect profits.
For example, steel, when the price of steel is in a downward channel, enterprises need this kind of material at this time, and enterprises can also operate in the futures market according to the above methods, or short in the futures market when the price of steel is high, and buy in the same amount when the price is low, so as to offset the material cost that often occurs when buying steel in the spot market with the bid-ask difference; Similarly, when steel prices are rising, enterprises don't need this kind of material at this time. They can invest their funds in the futures market, open positions at suitable buying points, and then sell them when prices start to fall, so that there will be no storage costs like spot market transactions, and at the same time, the regeneration rate of funds will be improved.
At this time, when it is necessary to purchase steel, the increase in the purchase cost brought by the price increase of steel can also be offset by the profits brought by the capital market.
3.4 When signing a contract, appropriately avoid the risk of price fluctuation.
The construction of engineering project is a long-term process, in which the change of material price is uncertain.
In order to ensure the equality of rights and obligations between Party A and Party B, and ensure the construction quality of the construction project and the normal construction of the construction unit, the construction unit should add relevant risk clauses in the construction contract. For major projects with huge investment and long construction period, it should be made clear on the basis of list quotation, and it must be adjusted with the market information price after a certain period of time.
At the same time, force majeure and unforeseeable factors should be clearly explained and explained in the model contract text.