工程項目成本管理中的問題及對策

論文編號:GC203  論文字?jǐn)?shù):11398,頁數(shù):19

摘要
 工程項目成本管理是根據(jù)企業(yè)的總體目標(biāo)和工程項目的具體要求,在工程項目實施過程中,對工程項目成本進行有效的組織、實施、控制、跟蹤、分析和考核等管理活動,以達(dá)到強化經(jīng)營管理,完善成本管理制度,提高成本核算水平,降低工程成本,實現(xiàn)目標(biāo)利潤,創(chuàng)造良好經(jīng)濟效益的目的的過程。由此可見,加強工程項目成本管理是施工企業(yè)積蓄財力,增強企業(yè)競爭力的必由之路。工程成本管理是一個全員全過程的管理,目標(biāo)成本要通過施工生產(chǎn)組織和實施過程來實現(xiàn)。成本管理的主體是施工組織和直接生產(chǎn)人員,而不是財會人員。長期以來,有些企業(yè)的經(jīng)理一提到成本管理就想到這是財務(wù)部門管的事情,有些工程項目經(jīng)理簡單地將項目成本管理的責(zé)任歸于項目成本管理主管或財務(wù)人員。其結(jié)果是技術(shù)人員只負(fù)責(zé)技術(shù)和工程質(zhì)量,工程組織人員只負(fù)責(zé)施工生產(chǎn)和工程進度,材料管理人只負(fù)責(zé)材料的采購和點驗、發(fā)放工作。這樣表面上看起來分工明確、職責(zé)清晰,各司其職,唯獨沒有了成本管理責(zé)任。如果生產(chǎn)組織人員為了趕工期而盲目增加施工人員和設(shè)備,必然會導(dǎo)致窩工現(xiàn)象發(fā)生而浪費人工費;如果技術(shù)人員現(xiàn)場數(shù)據(jù)不精確,必須會導(dǎo)致材料二次倒運費的增加;如果技術(shù)人員為了保證工程質(zhì)量,采用了可行但不經(jīng)濟的技術(shù)措施,必然會使成本增大。由此可見,財務(wù)人員是成本管理的組織者,而不是成本管理的主體,不走出這個認(rèn)識的誤區(qū),就不可能搞好工程成本管理。當(dāng)前我國施工企業(yè)在工程項目成本管理方面,存在著制度不完善,管理水平不高等問題,造成成本支出大,效益低下的不良局面。本文針對工程項目成本管理過程中存在的問題進行分析和探討并提出相應(yīng)的對策。
關(guān)鍵詞：工程，成本管理，問題，對策

ABSTRACT
 The engineering item  cost management according to the total target of the business enterprise and the concrete request of the engineering item, in the engineering item carry out process, carry on the valid organization, implement, control and follow, analyze and investigate etc. the management activity to the engineering item cost, to attain to enhance the management management, perfect cost management system, raise the cost to check the level, lower the engineering cost, carry out the target profits, create the process of the purpose of the good and economic performance.Be showed from this, strengthen the engineering item  cost management is the construction  business enterprise savings financial power, strengthen the business enterprise competition ability necessarily from its road.The engineering cost management is the management of a whole member whole process, the target cost wants to produce the organization and carry out the process through a construction to carry out.The corpus that cost management is a construction to organize and produce the personnel directly, not wealth meeting personnel.For long time, some cost managements with at the mention of manager of business enterprise have thought of that this is the affair of the finance section tube, some engineerings item the manager returns the responsibility that the item cost manage in brief in the item cost  management supervisor or finance personnel.Its result is a technical personnel to be responsible for the technique and the engineering quantities only, the engineering organizes the personnel to be responsible for the construction production and work projects only, the material administrator is responsible for the purchase and points of the material to check, issue the work only.Look the division of labour thus and superficially explicit, the job is clear, each attends to his own duties, only had no cost the management responsibility.If the production organizes the personnel for getting work done faster to expect but the blindness increment start construction personnel and equipments, by all means will cause the nest work  phenomenon occurrence but the waste artificial fee; if technical personnel the spot data is not accurate, must  cause material two times increment of bad luck fee; if the technical personnel is for guaranteeing the engineering quantity, adopting can go but uneconomical technique measure, will make cost enlarge by all means.Be showed from this, finance the personnel is an organizer of the cost management, not the corpus that cost manage, don't come out this mistake area that know, impossibly make the good engineering cost management.At present the our country construction business enterprise manages the aspect in the engineering item cost, existing the system not perfect, manage the level not high wait the problem, result in cost expend greatly, lowly and bad situation of performance.This text aims at the engineering item  cost management process to carry on the analysis to put forward the homologous counterplan with study also in the existent problem.

Key Word: engineering, the cost management, problem, counterplan

目   錄

概論┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈（1）
第一章、工程項目成本管理中存在的主要問題┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈（1）
沒有形成一套完善的責(zé)權(quán)利相結(jié)合的成本管理體制┈┈┈┈┈┈┈┈┈┈（1）
忽視工程項目"質(zhì)量成本"的管理和控制┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈（2）
忽視工程項目"工期成本"的管理和控制┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈（2）
項目管理人員經(jīng)濟觀念不強┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈（2）
第二章、工程項目成本管理中存在問題的對策分析┈┈┈┈┈┈┈┈┈┈┈┈┈（3）
2．1、建立規(guī)范、統(tǒng)一、標(biāo)準(zhǔn)的責(zé)權(quán)利相結(jié)合的成本管理體制┈┈┈┈┈┈┈┈（3）
2．2、從質(zhì)量成本管理上要效益┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈（3）
2．3、應(yīng)用先進的方法，從工期成本控制上要效益┈┈┈┈┈┈┈┈┈┈┈┈┈（4）
2．4、從完備的管理措施中出效益┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈（11）
2．5、提高合同管理和索賠水平，避免法律損失┈┈┈┈┈┈┈┈┈┈┈┈┈┈（15）
2．6、強化經(jīng)濟觀念，樹立全員經(jīng)濟意識┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈（16）