On "Black Hole" in Project Cost Management
The elements that constitute the project cost are mainly the direct and indirect costs related to the execution of the project contract. The so-called direct costs refer to the direct costs such as material costs, labor costs and machinery use fees consumed by the project. The "black hole" in project cost management mainly exists in the direct cost of project cost.
Material cost. Some projects can't make material purchasing plans according to the construction progress, and there is no priority, batch and plan, which leads to huge funds being occupied and warehouse materials overstocked. If the contract is changed, it will inevitably lead to great passivity; In the process of material procurement, some shop around and only ask suppliers whether they are "at ease" and "informed"; Some initial contracts have no certain procedures, and often one person has the final say, no binding mechanism, no transparency, and pure black-box operation; Some do not look for qualified suppliers, but contact intermediaries in a roundabout way, trying their best to gain benefits and seek personal gain; Some project operators only choose materials by "insiders" who are related, and give them the right to be too concentrated. The result is also unreliable, and there are "moths" in the circle; Some systems in transportation, receiving, storage and distribution are lax, and the responsibility is not enough, resulting in the theft and loss of valuable materials in transit, construction site warehouses and construction sites; Some management is chaotic, the ledger is unclear, the accounts and materials are inconsistent, there is a lack of supervision and control mechanism in the transportation, receipt, management and distribution of materials, and even illegal and disciplinary acts such as theft and false invoicing of materials appear.
Labor cost. Some project teams are not formed according to the principle of lean and efficient, but arrange relatives first and implement family management, which increases the expenditure of total wages; Some do not arrange personnel reasonably according to the construction progress, blindly arrange workers to enter the site, resulting in overstaffing; Some can't predict in advance according to the fixed contract working days or part of the contract working days, and can't be strictly controlled in the implementation. The over-quota subsidized employment can't be strictly audited, which has a serious relationship with workers and personnel; Some materials are piled up in the construction site without foresight, which leads to repeated transshipment of materials and serious waste of labor costs; Some have caused unnecessary rework because of poor sense of responsibility or not fully understanding the drawings.
Machine use cost. Some failed to allocate machinery and equipment reasonably according to the requirements of project quality, progress and equipment capacity; Some can't correctly evaluate the utilization rate of existing machinery and equipment, can't correctly analyze the market prospect and the actual demand of the project, and the possible benefits and returns of the project, and blindly invest in large-scale machinery and equipment; Some rented equipment cannot be rented in different forms, such as shifts, workload, monthly subscription, etc., which is arbitrary and has low utilization rate; Some equipment maintenance and oil consumption have no quota and assessment, and the intact rate of mechanical equipment is poor, and the consumption rate is high in the repair rate; Some projects can not be carefully calculated, indirect costs are not strictly controlled, temporary facilities are too luxurious, and expenses are unplanned, irregular and unrestrained.
Other aspects. First, blindly advance funds. Without investigating and demonstrating the owner and the project, especially the specified time limit of the owner's advance payment, who will bear the loan interest, and the future owner's ability to repay without compensation, he hastily signed the contract and blindly organized the entry, laying the foundation for the default of the project and the loss of interests; Second, if you are hungry, you will win the bid at a low price. Some units are eager to undertake the project, not only winning the bid at a low price, but also paying the project deposit and quality deposit. Due to the delay in the settlement of the progress payment, the project completion blindly raised funds from the bank, which increased the financial expenses and the potential loss factors; Third, the construction budget is not compiled according to the sub-items, so it is impossible to grasp the cost control points. The construction budget of many projects is only a summary of various data, lacking targeted technical and economic measures, which often does not play a specific guiding role in the production process; Fourth, the signing of contract terms is not standardized, which often leads to economic disputes. Many companies sign contracts carelessly, and the contents and terms are not well thought out. The provisions on the valuation time of project inspection, project payment settlement, breach of contract clauses and their respective economic responsibilities are vague, which leads to hidden dangers of economic disputes and puts them in a passive position. At the same time, in the actual construction, the project manager can't make full use of the contract terms when he encounters problems such as design change, increase or decrease of engineering quantity and contract difference. When these things happen, you can go through the visa formalities with the site supervisor in time and get the claim; Fifth, it is not measured according to the normal standard cost. Most project management practices are called "responsibility system", which is actually a "contract system". It is often replaced by "one-package" and "one-package escrow", which makes the project manager bargain when signing the responsibility contract agreement, which makes the interests of the enterprise suffer losses.
Countermeasures and methods
Reasonable quotation to improve the winning rate of the project. Due to the increasing market competition, many construction enterprises have won the bid at low prices, and the profit space is getting smaller and smaller, resulting in low wages and low fees. A well-managed enterprise can still make a small profit, and a slight relaxation of management will lead to losses. Reasonable calculation of bidding price and prevention of blind bidding are the basis for the survival and development of enterprises. In order to reduce the bidding cost and improve the winning rate, the tendering agency of construction enterprises should have a professional budget team with in-depth understanding and bidding experience of different types of engineering projects, strengthen the feasibility study of bidding projects, pay attention to bidding strategies, and reduce various expenses incurred in project bidding by improving the winning rate. After winning the bid, the contract shall be reviewed and signed. Enterprise managers or business decision makers should organize budget personnel to carefully analyze and study the terms of the bidding documents. When signing a construction contract, they must firmly grasp the time limit for a project, quality grade, safety measures, materials and equipment supply, design changes, increase or decrease of engineering quantity, project payment, construction site management, breach of contract claims and other quotations, and write all the terms clearly and unambiguously, so as to reduce losses and strive for better economic benefits when the project is completed.
Establish rules and regulations, and standardize business behavior according to the system. The emergence of "black hole" in project cost management is due to management problems, which is manifested in the lack of rules or regulations. Therefore, how to reduce consumption, cost and efficiency is the eternal theme of project cost management. In the direct cost of engineering cost, materials often account for about 60%, so material cost management is the top priority of cost management. Material management must start from purchasing, and bulk materials are uniformly supplied by relevant departments of the company. According to the construction plan and price information, it can also be purchased by batch bidding, city bidding or spot and futures. The materials purchased by the project department must be compared with each other, and a strict supervision and control mechanism must be established in every link of material collection, transportation, collection, management and distribution. At the same time, it is necessary to improve construction technology, actively promote the use of various new technologies, new processes and new materials, and reduce material consumption. It is necessary to effectively strengthen labor cost control, establish a human resource management operation mechanism, optimize the overall labor force, achieve the best combination of labor supply and project demand, and regularly follow up and check to maximize the use of labor resources. It is necessary to actively implement the quota contract law to improve the technical level of employees and the organizational management level of the construction team. It is necessary to strictly control the cost of machinery, strive to improve the utilization rate of main machinery, pay attention to multi-purpose of one machine, and reduce the number of equipment maintenance personnel and spare parts costs. It is necessary to streamline the project organization, rationally allocate the cost of the project department and reduce the indirect cost. At the same time, it is necessary to strengthen contract management, strengthen the concept of claim, make good use of price adjustment documents, accurately calculate the price difference, and handle the settlement in time.
Education and indoctrination, improve the awareness of cost control of all employees. Strengthening project cost management is a systematic project, involving all departments and links of enterprises. It is necessary to strengthen education, indoctrination and publicity, so that enterprises can truly change their concepts, strengthen their cost awareness, establish the concepts of intensive management, intensive cultivation, tapping potential and increasing efficiency, and create a good atmosphere in which the whole enterprise attaches importance to it, the project department participates, and the whole process of construction and production controls the rising cost. No matter what form the project management takes, it is necessary to establish a strict risk of mortgage and project cost management reward and punishment mechanism. It is necessary to ensure that the contract base is turned over on the premise of correctly formulating the standard cost. If the project loses money due to poor management or the "black hole" of project cost management, the responsibility of the project manager must be investigated according to the specific situation, and the problem of ensuring profit and not losing money must be effectively solved.
Select and employ people, and establish the project manager cost responsibility system. In order to strengthen project management, we must choose a suitable project manager and form a project management team with the project manager as the "leader". In recent years, many enterprises have undertaken projects with similar scale and gold content, but the original low-profit projects have achieved good benefits, while some projects that should be profitable have suffered serious losses, which depends on the quality of project managers and project management. Therefore, choosing a good project manager is the most important step to establish a construction project contracting mechanism. After winning the bid, competitive mechanism can be introduced, and internal recruitment and competition can be carried out according to the principle of having both ability and political integrity. After attachment, the general manager will issue the letter of appointment, sign the project contract agreement and the cost management responsibility system, define the economic indicators such as the contract period, quality, safety, civilized construction, benefits and funds in place, formulate the basis for rewards and punishments, determine the project cost management indicators and responsibilities, and implement them to each post layer by layer. ? By deepening the responsibility cost management, effectively blocking the profit loss channels such as project subcontracting, material procurement, equipment purchase and management, and unproductive expenditure, it is helpful to promote the implementation of various systems such as project secondary budget division system, material procurement and supply quality comparison bidding system, equipment purchase expenditure plan approval system, management fee quota system, chief accountant appointment system, and project manager fund recovery lifelong system.
Strictly audit and strengthen the cost inspection of construction projects. The decomposition of responsibility cost is only to clarify the cost management objectives, and it must be compared with the actual cost in time during the construction process. When differences are found, management should be improved to ensure the realization of the responsibility cost goal. To this end, the financial department must be directly responsible for the enterprise, carry out the cost audit work that is not restricted by the project department and the management departments of subordinate organizations, and supervise and inspect the cost situation. When the project is completed and delivered, the on-site income and expenditure are compared and analyzed, and the actual economic benefits are summarized. The audit contents include the expenditure of the project department, the difference between the project and the budget according to the cost accounting, the consumption of materials, the liquidation of subcontracted projects, various current accounts and cash bank deposits, the deferred expenses of the project and the amortization of temporary facilities, etc. , to ensure timely detection of problems, to prevent consumption and congestion, and constantly improve the efficiency of the project.