What is the position and function of railway engineering budget in construction management?

Section 1 Overview of Project Cost Management

I. Basic concepts

1. Project cost and its management

Project cost is the monetary expression of all kinds of consumption in the process of project construction. Its concept is widely used in project management and adopted by different subjects in the construction process. Of course, its meaning is also different. There are many terms related to project cost, such as project investment, project cost, project cost, project cost and so on. Among these terms, some concepts have not been unified.

Project cost management refers to the floorboard of predicting, planning, executing, checking, coordinating and controlling the project cost at all stages of construction. Project cost management plays an important role in the whole project management and has an important impact on the investment benefit of the project.

2. Investment and project investment

Investment generally refers to the process of economic activities in which economic subjects advance money or other resources for a certain cause in order to obtain economic benefits.

Project investment refers to the economic activities in which economic entities advance funds for the project in order to obtain the future benefits of the project, and the funds advanced by them are project investment. Generally speaking, project investment refers to the sum of all expenses required in the project construction stage, that is, project investment refers to the sum of one-time expenses incurred in the project construction stage for planned reproduction of fixed assets and formation of minimum liquidity. Engineering project investment is a dynamic value-added cycle process from capital to assets, through managing assets, improving asset efficiency, and finally converting assets into capital. It is also a dynamic process from capital flow to logistics, and then to capital flow.

3. Project cost

The direct meaning of project cost is the construction price of the project. Under the condition of market economy, in the field of construction, project cost has two meanings:

(1) Project cost refers to the investment cost of all fixed assets expected or actually spent for the construction of a project. Obviously, this meaning is from the perspective of investors (owners). In this sense, the project cost is the project investment, and the project cost is the project fixed assets investment.

(2) The project cost refers to the project price, that is, the estimated or actual price of the construction and installation project and the total price of the construction project formed in the land market, equipment market, technical labor market and contract market. Usually, the project cost is regarded as the project contract price.

In the field of water conservancy construction, water conservancy project cost is also called net investment, which refers to the balance after deducting the recovered amount, the investment that should be written off and the investment that is not directly related to the project from the total investment of the project.

Second, the project cost structure framework

(A) the composition of China's current project cost

In China's current regulations, it is generally believed that all kinds of expenses incurred during the project construction period include: construction and installation expenses, equipment and tools purchase expenses, other construction expenses, preparatory expenses and interest on loan repayment during the construction period.

1. What is the construction and installation cost?

The cost of construction and installation engineering consists of direct engineering cost, indirect cost, profit and tax.

(1) direct engineering cost. The direct cost of the project consists of direct cost, other direct costs and on-site funds.

1) direct cost. Direct expenses refer to various expenses consumed in the construction process, which constitute the project entity and contribute to the formation of the project, including the following contents:

Labor cost. Refers to various expenses of production workers directly engaged in construction and installation projects, including basic wages, wage subsidies, auxiliary wages for production workers, employee welfare expenses, labor protection expenses for production workers, etc.

Material cost refers to the amortization (or lease) cost of raw materials, auxiliary materials, components, parts, semi-finished products and turnover materials consumed in the construction process, including: raw material price, packaging fee, transportation and miscellaneous fees, purchase and storage fee, etc.

Construction machinery use fee. Refers to machinery use fees and machinery installation, disassembly, import and export fees, including depreciation fees, overhaul fees, regular maintenance fees, installation and disassembly fees, off-site transportation fees, fuel power fees, etc. The use fee of construction machinery is calculated according to the machine shift or machine hour.

2) Other direct expenses. Other direct costs refer to other costs incurred in the construction process except direct costs, including: construction increase in winter and rainy season, construction increase at night, secondary handling fees, instrument use fees, production tools and appliances use fees, inspection and test fees, training fees for special types of work, engineering positioning retest and site cleaning fees, and construction increase fees for special areas. Other direct costs of construction projects are direct costs. Other direct costs of the installation project are calculated on the basis of labor costs.

3) On-site funds. On-site funds refer to the expenses needed for construction preparation, organization and management, including temporary facilities and on-site management fees (including wages, office expenses, travel expenses and transportation expenses of on-site management personnel, etc. ). The on-site funds of the construction project are calculated according to the direct cost; The site cost of the installation project is calculated on the basis of labor cost.

(2) Indirect costs. Indirect costs include enterprise management fees, financial expenses and other expenses. Indirect costs of construction projects are calculated on the basis of direct engineering costs; The indirect cost of the installation project is calculated according to the labor cost.

1) enterprise management fee. Enterprise management fee refers to the management expenses incurred by construction enterprises to organize production and business activities, including: managers' salaries, travel expenses and transportation expenses, office expenses, depreciation expenses and repair expenses of fixed assets, tools and appliances expenses, trade union funds, labor insurance premiums, employee pension insurance premiums and unemployment insurance premiums.

2) Financial expenses. Financial expenses refer to all kinds of expenses incurred by enterprises to raise funds, including net short-term borrowing expenses, net losses, foreign exchange adjustment fees, financial institution fees and other financial expenses incurred by enterprises to raise funds.

3) Other expenses. Other expenses refer to the quota management fee paid by the engineering cost (quota) management department and the quota measurement fee paid by the labor quota management department in accordance with the regulations, as well as the superior management fee paid by the relevant departments.

(3) profit. When the owner makes the project budget, the profit is called the planned profit, which refers to the profit that should be included in the construction and installation project cost. Different interest rates are implemented according to different investment sources or project categories. When the contractor carries out project valuation, its profit is called construction profit. The construction profit rate is generally determined by the construction enterprise considering various factors comprehensively. Generally speaking, the profit is obtained by multiplying the sum of direct engineering expenses and indirect expenses by the profit rate.

(4) taxation. Tax refers to the business tax, urban maintenance and construction tax and education surcharge that should be included in the cost of construction and installation projects (or levied by the state on the operating income of construction enterprises). These taxes are calculated according to the scope of collection and tax rate stipulated by the state. When preparing the project budget, the tax is multiplied by the tax rate of the sum of direct engineering cost, indirect cost and planned profit.

2. What is the content of the purchase fee for equipment and tools?

(1) Equipment purchase fee. Equipment purchase fees include the original price of equipment, transportation and miscellaneous fees, service fees for complete sets of equipment, purchase and storage fees, etc.

1) original price of the equipment. For domestic equipment, the ex-factory price is the original price; The original price of imported equipment is the sum of CIF price and taxes, handling fees, commodity inspection fees and port fees levied on imported products. For large-scale equipment, the assembly cost of transporting the equipment to the construction site in blocks should also be included in the original price of the equipment.

2) Freight and miscellaneous expenses. Refers to all the expenses incurred in transporting the equipment from the manufacturer to the installation site, mainly including transportation expenses, loading and unloading fees, packaging and bundling fees and other possible miscellaneous expenses.

3) Purchasing and storage costs. Refers to various expenses incurred in the process of equipment procurement and storage.

(2) the purchase cost of tools and instruments. The purchase cost of tools and instruments refers to the cost of the first set of equipment, instruments, work cards, molds, instruments, furniture, etc. Can not meet the standard of fixed assets, and must be purchased for normal production in the initial stage of new projects.

3. What are the contents of other construction fees?

Other expenses of engineering construction refer to some expenses that should be included in the construction investment and included in the project budget in addition to the construction and installation expenses and the purchase expenses of equipment and tools. Generally, it includes: compensation for land acquisition and demolition, management fee of the owner's unit, production preparation fee, scientific research, survey and design fee, etc.

(1) Compensation fee for land acquisition and resettlement (or land use fee). Compensation for land expropriation and resettlement refers to land compensation fees that should be paid in accordance with the relevant provisions of the state, compensation fees for houses, trees, young crops and other attachments on the expropriated land, and resettlement subsidies. For water conservancy and hydropower projects, it should also include compensation fees for reservoir inundation treatment.

(2) Management fee of the owner unit (construction unit). The management fee of the owner's unit refers to the expenses required by the owner for management in the process of project preparation and construction, including start-up expenses, recurrent expenses, project management fees and joint debugging fees.

(3) Production preparation fee. The production preparation fee includes the fee for the production department to enter the factory in advance, the training fee for production personnel, the purchase fee for management tools, and the purchase fee for spare parts.

(4) scientific research, investigation and design costs. The fees for scientific research, survey and design refer to the fees required for providing or verifying design data and materials for the project, as well as the fees required for feasibility study, survey and design of the project.

4. What are the contents of the construction reserve fund and loan repayment interest?

(1) provision. The reserve fund refers to the unforeseeable items and expenses that may occur in the construction process during the design stage, as well as the price difference during the construction period. Reserve funds include basic reserve funds and price difference reserve funds.

1) The basic reserve fund refers to the increased cost of design changes within the scope of preliminary design and the increased cost of national policy changes during the construction process.

2) Price difference reserve. Refers to the cost increase caused by the increase of labor, materials, construction machinery use fees and engineering equipment prices in the process of engineering construction.

(2) Interest on loan repayment during the construction period. If the project funds are obtained through loans, the loan interest during the construction period should also be included in the total cost of the construction project. When compiling the project budget, it shall be calculated according to the reasonable construction period, annual budget expenditure, sum of basic reserve fund and price difference reserve fund, and loan interest rate.

(B) the composition of the World Bank project costs

1978, the World Bank and the International Federation of Consulting Engineers have made unified provisions on the total project cost (equivalent to our project cost), as follows.

1. Direct construction cost of the project

The direct engineering cost of the project includes the following contents:

(1) Land purchase fee.

(2) Off-site facilities, such as roads, docks, bridges, airports, transmission lines and other facilities.

(3) The site fee refers to the site preparation, construction cost of roads, railways, fences and facilities in the factory area.

(4) Process equipment fee refers to the purchase fee of main equipment, auxiliary equipment and spare parts, including sea freight and FOB delivery port fee, but excluding tax.

(5) Equipment installation expenses refer to the supervision expenses of equipment suppliers, domestic labor and wages, auxiliary materials, construction equipment, consumables and tools, and the management fees and profits of installation contractors.

(6) Pipeline system costs refer to all costs related to materials and labor of the system.

(7) Electrical equipment fee, which is similar to item 4.

(8) Electrical installation fees refer to the supervision fees of equipment suppliers, domestic labor and wages, auxiliary materials, cables, pipelines and tools, and the management fees and profits of construction contractors.

(9) Instrument fees refer to the fees of all automatic instruments, control panels, wiring and auxiliary materials, as well as the supervision fees of suppliers, wages of foreign or domestic labor services, management fees and profits of contractors.

(10) mechanical insulation and painting expenses refer to all expenses related to mechanical and pipeline insulation and painting.

(1 1) Technical and construction costs refer to raw materials, labor costs and all costs related to foundation, building structure, roof, interior and exterior decoration and public facilities.

(12) Service building fee, which is similar to item 1 1.

(13) General public facilities expenses of the factory, including materials and labor expenses and expenses related to public facilities such as water supply, fuel supply, ventilation, steam generation and distribution, sewers and sewage treatment.

(14) Vehicle expenses. Refers to the cost of mobile equipment parts necessary for process operation, including sea packing cost and FOB port of delivery, but excluding tax.

(15) Other local expenses refer to the local expenses that cannot be classified into any of the above projects, but are included in the indirect expenses of the project, but are indispensable during the construction period, such as temporary equipment, temporary public facilities and site maintenance expenses, camp facilities and their management, construction insurance and bonds, and miscellaneous expenses.

2. Indirect construction cost of the project

The indirect construction costs of the project include:

(1) Project management fee, including:

1) Salary and welfare expenses of headquarters personnel, and general management expenses such as preliminary and detailed engineering design, procurement, time and cost control and administration.

2) Wages and welfare expenses of on-site construction management personnel, as well as expenses of on-site supervision, quality assurance, on-site procurement, time and cost control, administration and other construction management institutions.

3) Miscellaneous expenses, such as rework fees, travel expenses, living expenses and business expenses.

4) all kinds of remuneration.

(2) Start-up and debugging fee. Refers to the labor and material costs necessary for factory commissioning (the direct costs of the project include the commissioning and idling costs after the completion of the project).

(3) The owner's management expenses refer to the expenses and expenses of the owner's project management personnel (some expenses must be excluded and stated in the "estimation basis").

(4) Pre-production cost. Refers to the preliminary research, survey, mine construction and other expenses. (Some expenses must be excluded and detailed in "Basis of Estimation").

(5) Freight and insurance. Refers to shipping, domestic transportation, license and commission, marine insurance, comprehensive insurance and other expenses.

(6) Local taxes refer to local tariffs, local taxes and taxes levied on special projects.

3. Unforeseen expenses

(1) No project reserve is specified. This reserve is used for potential projects that cannot be specified in the estimation, including projects that cannot be fully foreseen and marked due to the lack of complete, accurate and detailed information during the cost estimation, and projects that must be completed or have expenses. It is determined by a certain percentage in each component. It is listed as an estimation item separately. This reserve is not used to pay for projects that may be added outside the scope of work, to cope with natural disasters, abnormal economic conditions and strikes, or to compensate for any estimation errors, but to pay for those expenses that are almost certain to occur. Therefore, it is an indispensable part of the estimation.

(2) Unforeseen reserve. This reserve (except for the unspecified project reserve) is used to estimate the expected growth due to material, social and economic changes (which may or may not occur). Therefore, the unforeseen reserve is only a kind of reserve and cannot be used.

4. Rising construction costs

Generally, the cut-off date of wage rate, material and equipment price basis used in estimation is "estimation date". This date or the known cost base must be adjusted to compensate for the unknown price increase until the end of the project.

After the main components of the project (domestic labor and related expenses, domestic materials, foreign materials, domestic equipment, foreign equipment, project management institutions) are decomposed and decided, the growth rate of each main component can be determined. This growth rate is a judging factor. It is based on published domestic and international cost indexes, company records, etc. , and check with the actual supplier. Then, according to the determined growth rate and the midpoint value of each activity obtained from the project progress,

Third, the project quota?

Engineering quota is a quantitative standard that specifies the consumption of manpower, material resources or expenses in the production of engineering products. It reflects the quantitative relationship and level between engineering products and production consumption under a certain level of social productivity, and is a comprehensive requirement for the quantity and quality of workers' labor in the production of engineering products.

(a) the characteristics and functions of the project quota?

1. What are the characteristics of engineering quota?

Engineering quota reflects a certain level of social productivity and has the following characteristics:?

(1) Scientific nature of engineering quota. Various parameters in the engineering quota are determined by following objective laws, seeking truth from facts and using scientific methods, which is scientific.

(2) The unification of engineering quota is manifested in: the unification of quota scope, including national unified quota, regional unified quota and industry unified quota; There are unified procedures, principles, requirements and purposes in the process of quota formulation and promulgation.

(3) the authority of engineering quota. In the era of planned economy, the project quota promulgated by the state is legal. Under the current conditions of promoting the socialist market economy, the project quota still has guiding significance.

(4) timeliness of engineering quota. The level of engineering quota is determined according to the level of social productivity in a certain period. When the production conditions change and the technical level improves, the original quota is no longer applicable. In this case, it is necessary to issue new quotas or supplement existing quotas.

(5) The pertinence of engineering quota. A quota is only applicable to a project content (or process), which is not only a quantitative standard for resource consumption of the project content (or process), but also a work content and quality standard for completing the project content (or process).

2. The role of engineering quota?

The function of engineering quota is as follows:

(1) engineering quota is the basis of engineering planning.

(2) Engineering quota is the basis for calculating the cost of engineering products and the scale for comparing the economic rationality of design schemes.

(3) Engineering quota is a tool to strengthen the management of construction enterprises.

(4) The project quota is the ruler to determine the allocation.

(5) Engineering quota is a means to summarize advanced production methods.

(2) the classification of engineering quota

There are many kinds of engineering quotas. See Figure 6- 1 for common classification methods.

Figure 6- 1 engineering quota classification

1. Labor quota?

Labor quota, also known as labor quota, stipulates the labor time that a certain type of work and a certain level of workers must consume to produce a unit of qualified products under normal construction conditions, or the number of qualified products produced within a certain labor time. The purpose of labor quota is: as the main basis for labor planning, organization and allocation and production distribution in construction; As the basis for issuing the construction task book, compiling the construction progress plan and the construction contract; As the basis for improving labor organization and improving labor productivity; As the basis of piece rate and bonus.

2. Construction machinery using machine-team quota?

Machine-team (or machine-team) quota of construction machinery refers to the working time of construction machinery required to produce a certain unit of qualified products by using a certain construction machinery under the specified normal construction conditions, or the number of qualified products completed by construction machinery in unit time. The machine shift quota of construction machinery reflects the productivity level, management level and mechanized construction level of construction machinery.

3. Material consumption quota