Expressway project cost control?

Section 9 ~ 1 1 of the first-phase subgrade of Nesui expressway undertaken by the second company of Gezhouba Group. The mileage pile number is k86+080 ~ k177+128 (k177+128 = k119+686), and the total length of the main line is 34.46. The total excavation volume is 6.37 million m3, and the total fill volume is 5.38 million m3. Dazhong Bridge 2 1, small structure 16 1. The contract duration of this project is 18 months, and the contract amount is 620.9 million yuan.

2 Discussion on project cost control

2. 1 Construction of cost management system

1) Target total cost plan. After the project starts, the project management department should analyze the construction contract conditions, calculate the site funds, complete the budget after each goal, decompose the contract unit price, formulate the target total cost plan on this basis, and decompose the target total cost according to the management responsibility, so as to form the target cost of the responsible department and establish the cost control system.

2) Principles of cost management system construction. First, the establishment of cost management system must reflect the idea of leadership promotion and full participation, and should reflect the idea of full-time, whole-process and all-round total cost management, so that project cost management can penetrate into every management link and management level, clarify the cost objectives and cost management responsibilities of all departments, and achieve "departments have responsibilities and everyone has indicators". Second, the planning of cost management system should adapt to other professional management systems such as quality, safety and progress of the project, obey and serve the overall goals of progress, quality and cost agreed in the main contract, realize zero defects in quality and work, and reduce production consumption and management costs. Third, earnestly implement the two systems of "project manager responsibility system" and "post-bid budget system", and strengthen the two central functions of cost plan control and cost analysis and assessment. Fourthly, we should consider the influence of construction organization design, innovation and change of technical scheme, configuration of institutions and facilities, safety measures, financial risks and other factors, and make a summary analysis from the perspective of the nature of accounting system fees.

3) The operating subject and carrier of the cost management system. Operation subject: In order to ensure the normal and orderly operation of the target cost management system, the project department should set up a cost management leading group with the project manager as the team leader, the project chief economist and the project chief accountant as the deputy team leader, and the heads of departments such as contract, technology, electromechanical, materials, finance and on-site management to clarify the cost management responsibilities, authorities and corresponding relationships of the project management, departments and positions. Operating carrier: The monthly operating activity analysis is an effective document based on a perfect target cost management system, which analyzes and summarizes the monthly operating activity costs of projects under construction. The purpose is to find the deviation of project cost management through analysis report and business activity analysis meeting, take effective measures in time, implement improvement, and improve cost management level and project profitability.

2.2 Project cost control planning

The so-called cost control method is to take partial projects as the basic unit of cost control, and then realize the transformation of management objects from things to people through the cost management responsibility system. This control method is intuitive and concise because it adapts to the construction process. However, in management practice, in the process of changing the management object from material to people through the cost management responsibility system, due to the uncertainty of the engineering environment, the deviation of the implementation plan and the arbitrariness of the managers, the project cost has not been effectively implemented in the responsible department, and some project costs have not been implemented in the responsible department, resulting in the failure to achieve the target cost. Based on the above understanding, in the process of formulating the target cost of expressway 9- 1 1 bid section in Neisui and establishing the cost control system, after establishing the initial target cost, the project department is divided into six cost control departments according to different revenue and expenditure channels, management responsibilities and work nature, and then the target cost of each cost control responsibility department is formed by secondary decomposition according to the initial target cost, and established on this basis. Theoretically, if the target cost is reasonable, it can be achieved as long as the department responsible for cost control does not exceed the control index during the accounting period. Therefore, after the establishment of the above control system, the main work has become to check and fill the gaps and correct the target cost through regular assessment of various cost control departments. This control mode ensures the implementation of cost management responsibility and the realization of target cost through the operation of specific cost control system.

2.3 Specific methods of project cost control

First of all, the project department insists on regular cost accounting, analyzes the causes of deviation against the target cost, and eliminates the management dead angle. At the same time, for the costs that are not considered when setting the target cost, we should try our best to increase the income to ensure that the profit target will not be affected. Secondly, as the result of management behavior, target cost is bound to be influenced by the subjective tendency of the makers, the limitation of knowledge, the accuracy and completeness of possession information, so there is a question of whether it is reasonable or not. At the same time, the uniqueness and complexity of the construction project and the uncertainty of the construction environment may cause the target cost to be inconsistent with the actual situation. When the time limit for a project is lost due to reasons other than the project department, make detailed records of the incident every day when the incident occurs and report it to the supervisor for review and visa; At the same time report to the owner. Lay a good foundation for adjusting the plan for the month in the future.

In the process of engineering construction, if the construction period is delayed due to the increase of engineering quantity due to design changes or non-contractor reasons, the adjusted production schedule should be prepared, and the construction should be carefully organized to complete the adjusted production schedule. Before construction, take the construction period of the owner's node as the goal, carefully prepare the production schedule plan to ensure quality, safety, image progress and civilized construction; In the concrete implementation process, the Engineering Department, Quality and Safety Department, Construction Manager, Sales Department and Business Manager of the Project Department carefully organize the construction, achieve the node goal of the owner on time or ahead of schedule, complete more physical quantities and realize the monthly plan; Therefore, through the analysis of monthly business activities, the project department finds out where the target cost is inappropriate or not covered in time, and tries to find ways to "increase revenue and reduce expenditure" as much as possible to ensure that the profit target is not affected, or appropriately adjusts the target cost to ensure the accuracy and completeness of the target cost. In a word, cost control is a closed-loop management process of comparison, analysis, rectification and inspection.

3 basis of project cost control

Project cost management refers to a scientific management activity that aims at achieving the predetermined cost target and reducing the cost as much as possible by planning, organizing, controlling, accounting, analyzing and assessing the expenses incurred in project implementation under the premise of meeting the contract requirements such as project quality and construction period. In cost management, it is necessary to form a closed loop, so that the whole process of cost occurrence is under control, and the phenomenon of "no matter what happens, accounting afterwards" is put an end to from the management system. Claims for construction contract changes can improve the profitability of the project department and enhance the profitability of the project department. As far as the complete work of cost management is concerned, it can be divided into a unified process in which planning system, budget system and financial system cooperate and coordinate with each other: firstly, the same information exchange language needs to be established for three relatively independent systems, so that there is an information platform for exchanging data resources between them; Then, the engineering cost engineer predicts the cost according to the construction contract and the planned progress as the cost control goal in the project construction process; The accountant of the cost responsibility center of the financial system collects and controls the daily cost expenditure, compares it with the target cost, analyzes the reasons for the difference, finds a solution, and submits a performance report to the decision-making level. Engineering projects are divided into manageable project units. By controlling the cost, schedule and quality of these project units, the whole project can be controlled. These project units are artificially set for the needs of construction, management, analysis and control, which not only facilitates cost analysis and assessment, but also establishes information exchange channels between systems.

3. 1 cost plan

The construction cost plan is a construction cost control scheme formulated according to the specific conditions of the construction project, which includes not only the specific cost control objectives determined in advance, but also the measures and plans to achieve the control objectives, and is a guiding document for construction cost control.

3.2 Master Contract

Construction cost control should be based on the project contract, around the goal of reducing the project cost, and strive to tap the potential of increasing income and reducing expenditure from all aspects of contract performance in order to obtain the greatest economic benefits.

3.3 Cost management system of the company and the project department

The cost management system of the company and the project department clearly stipulates the control of various resources, which is an important means for us to control costs.

4. Project cost control forecast

Making a good cost forecast and determining the cost control target are the forecasting premise of project cost control. The establishment of target cost is a scientific prediction made by engineering cost engineers according to construction contracts, bidding documents, construction drawings and progress plans. It is the basic data of cost analysis and comparison, and also the target of cost control in the construction process. Its formulation must fully consider the following factors: the relatively reasonable allocation of manpower, financial resources and material resources, the high working efficiency and availability of various resources, the inevitable loss and inefficiency, the rework caused by technical difficulties, the natural environment and so on. The target cost calculated in this way is practical, difficult to operate and can achieve the goal, so it is objective, scientific, realistic, inspiring and stable.

The target cost of the project unit is calculated according to the composition of the cost in the accounting system, and the management fees of personnel, materials, machinery and site are calculated. Analyze the unit price of labor cost adopted by the project unit, analyze the wage level of local workers and the labor market situation, and formulate the target cost of labor cost of the project unit according to the construction period and the number of people ready to invest. In general, the cost of materials accounts for a large proportion in the cost of engineering construction and installation. The cost of main materials, ground materials, auxiliary materials and other materials should be analyzed item by item, and the specifications and dosage of materials specified in the bidding documents and construction design should be analyzed according to the supply location, purchase price, transportation mode and handling fee of materials, and the cost of other materials should be summarized and analyzed to formulate the target cost of materials. The machinery use fee is to analyze the machinery and equipment needed in the project unit operation process, the maintenance cost of machinery and equipment, the utilization degree of machinery and equipment, the equipment rental fee in the market, calculate the number of machines used, and set the target cost of machinery fee. On-site management fee is based on the principles of financial budget, total control and frugality.

5 principles of project cost control

5. 1 saving principle

Saving is the saving of manpower, material resources and financial resources for project construction, and it is the basic principle of cost control. Saving is definitely not a passive restriction and supervision, but an initiative to create conditions, pay attention to cost prediction and process control in advance, and check whether there is deviation in the implementation process, so as to optimize the construction scheme, improve the construction technology, and achieve the purpose of saving by improving the scientific management level of the project.

5.2 Economic principles

Economic principle means that the cost incurred due to the implementation of cost control should not exceed the income lost due to lack of control. Any management activity has a cost, and the manpower, material resources and financial resources spent on establishing a control cannot exceed the cost saved by this control. This principle largely determines that enterprises can only select key factors in important areas for control. It requires the control system to complete the task of revealing where the error occurred and who should be responsible for it, and to ensure that measures are taken to correct this task. Therefore, it requires that special attention should be paid to exceptions in cost control and simple measures should be taken for normal expenses. For example, strict examination and approval procedures are often adopted for expenses exceeding the budget.

5.3 The principle of combining responsibility with rights

To make cost control really effective, we must implement the principle of combining responsibility with rights. It requires the accountants of the cost responsibility center to give them due power while fulfilling the responsibility of controlling costs. In addition, in order to mobilize the enthusiasm and initiative of the cost responsibility center, it is necessary to regularly assess and reward their work performance, so that they have pressure from outside and motivation from inside, so as to better perform their duties of cost control.

5.4 Total amount control principle

The principle of total control includes two meanings, namely total control and whole process control.

5.4. 1 The occurrence of project total cost control is not completed by a few people, but involves all departments, teams and employees in the project organization, which is related to the vital interests of each employee. Therefore, it is necessary to fully mobilize the enthusiasm of all departments, teams and employees to control and care about costs, truly establish the concept of total cost control, and form a good behavior of everyone, everything and always according to the target cost. While emphasizing the importance of total staff control, we can't ignore the leading role of leaders, which requires leaders to: attach importance to and fully support cost control; Have confidence and determination to complete the target cost; Have the spirit of seeking truth from facts; Lead by example and strictly control your own responsibility cost.

5.4.2 The whole process cost control of the project involves the whole cycle of the project, from the start of construction preparation to the end of the warranty period after the construction process and completion handover. Therefore, cost control should be accompanied by every stage of project construction, such as making the best construction plan in the construction preparation stage, carrying out construction according to the design requirements and construction specifications, making full use of existing resources, reducing construction costs, ensuring project quality, and reducing the cost of project rework and warranty after project handover. In the stage of project acceptance and handover, it is necessary to add the contract claim price in time and handle the project settlement, so that the project cost can be effectively controlled from beginning to end.

5.5 The principle of combining open source with throttling

Open source refers to the timely handling of measurement payment and change claims stipulated in the main contract under the premise of ensuring the construction progress, project quality, environmental protection, civilized construction on site and safe production to meet the contract through the management of the main contract; Throttling refers to strengthening the control of on-site funds and direct expenses at the operational level, and strengthening the management of various procurement contracts such as labor services, engineering subcontracting, materials and machinery leasing.

5.6 Management by objectives principle

The content of target management includes: the setting and decomposition of targets, the responsibility of targets in place and implementation, the inspection of target implementation results, the evaluation of targets and the revision of targets, forming a cycle of planning, implementation, inspection and processing of target management.

6 content of project cost control

6. 1 Labor cost control

With the improvement of people's living standards, the wages and rewards of employment are also rising. The proportion of labor cost in the total project cost has increased from 7% and 8% in the past to about 15%, and even some contracted projects have reached more than 25%. Therefore, the control of labor cost is increasingly becoming an important part of cost control. Starting with the number of employees, that is, strengthening the staffing: try to reduce the number of managers, one person with more posts, and remove the rich people. According to the construction progress of the project, prepare a detailed human resource demand plan, make full use of the local talent recruitment market, adopt a flexible recruitment policy, and recruit or dismiss at any time according to the human resource demand plan. Strengthen the assessment of working hours efficiency, allocate the workload to individuals as much as possible, strive to improve work efficiency while fully considering the labor intensity, do a good job in statistics of working hours and workload, and link this with performance rewards, and implement the elimination system of rewarding the excellent and punishing the poor. Reforming the outdated salary and reward mechanism and implementing diversified salary design can be linked to work efficiency, job skills and performance, or even to dynamic wages, and wages are negotiated by employers and employees. All these measures are aimed at tapping the greatest potential of workers, improving their work enthusiasm and efficiency, and taking into account the local consumption level, aiming at reducing the unit labor cost, so as to achieve the goal of controlling the target labor cost.

6.2 Material cost control

Material cost generally accounts for 65% ~ 75% of the total project cost, which directly affects the project cost and economic benefits and is the key to cost control. It is generally controlled according to the principle of separation of quantity and price. Control of material consumption: firstly, according to the material consumption required by the construction unit of this project at the target cost, the quota acquisition system is implemented; Secondly, improve the construction technology, promote the use of various new technologies, new processes and new materials, reduce material consumption, and consider the substitution of cheap materials without reducing the quality of the project; Strengthen the management of turnover materials and extend the turnover times. Efforts should be made to reduce the loss of materials in the process of transportation and storage, formulate the loss quota, strengthen the material audit, find out the reasons for the shortage, and investigate the responsible persons. Controlling the price of materials: mainly controlled by the purchasing department in the process of purchasing. We can establish a real-time query system for supplier files and material price market, and implement price comparison procurement management on the premise of quality and quantity; You can purchase bulk materials through competitive bidding, or sign long-term supply contracts with reputable big manufacturers, which can not only obtain preferential conditions, but also avoid the risks brought by market price fluctuations; Secondly, organize transportation reasonably, purchase materials nearby, choose the most economical transportation mode, and reduce transportation costs; Then it is necessary to consider the time value of funds, reduce the occupation of funds, reasonably determine the purchase batches and batches, purchase some materials in real time, realize zero inventory and reduce the storage cost of materials.

6.3 Control of Mechanical Cost

Minimize the number of mechanical shifts consumed in construction, improve the utilization rate and intact rate of mechanical equipment through reasonable construction organization and mechanical deployment, strengthen the repair and maintenance of on-site equipment at the same time, reduce the cost of overhaul and regular repair, and avoid the idleness of mechanical equipment caused by improper use; Strengthen the management of leased equipment plan, make full use of social idle mechanical resources, and reduce the price of mechanical fleet from different angles.

6.4 Control of site management fee

The site management fee mainly includes the cost of temporary facilities for construction and the management fee necessary for organizing production. First of all, reduce the scale of temporary facilities appropriately, and try to reduce the cost of facilities that are not closely related to employees' office and life; Secondly, tap the potential in management efficiency, strictly follow the financial budget expenditure, reduce the occurrence of controllable expenses, analyze the reasons for exceeding the budget expenditure, and formulate strict approval procedures.

6.5 Control of Main Contract

First of all, at the beginning of the establishment of the project department, we should actively carry out contract management planning, analyze contract loopholes and explain controversial contents; Analyze contract risks and formulate risk countermeasures; Break down the contract work and implement the contract responsibilities. Secondly, pay attention to the internal contract disclosure of the project department, which should be broken down into the following contents: main contract terms, procurement contract, technical specifications, drawings, construction organization, quality time limit for a project, department (operation) responsibility boundary, etc. Finally, do a good job in mid-term measurement and payment management and change claim management.

6.6 Control of Subcontract

A, engineering construction subcontracting should implement the plan and plan approval system. Before the project starts, the project department shall prepare the project subcontracting plan and examine and approve it according to the management authority. Second, standardize the subcontracting bidding system and strictly operate the process. The subcontract works above the quota shall be subject to public bidding, strict contract review and contract approval procedures, and the subcontract unit price shall have a detailed calculation process and strict approval procedures; Third, the contract settlement is timely and clear, the procedural responsibilities are clear, the data is accurate and compliant, and the countersigning procedures are complete. The project department shall establish a settlement account for subcontracted projects to ensure that there is no duplication or over-signing.

7 conclusion

There are many ways to reduce the project cost, including efficient project organization; Optimize the construction organization design and adopt new technologies and new processes; Reduce rework rate according to quality system and relevant specifications; Strengthen contract research and take measures to prevent the other party from claiming compensation. Our project cost control has only done some basic work of cost management on the basis of inheriting excellent management experience and combining with the actual project. There is still a lot of work to be improved.

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