Key analysis of project cost management

Key analysis of project cost management

The cost management method mainly integrates the following contents: contract management, budget and fund management, and material management provided by Party A. Among them, budget and fund management are the core. The three are integrated with the report development function of financial software, but each has its own emphasis.

1. Setup of internal departments of the company

1. 1 contract management

The implementation of all major economic activities of the company begins with the signing of the contract, so contract management must integrate various functional departments such as finance, budget and engineering. If the contract management is in place and the project cost and material price involved are reasonable, there will be a very solid platform for cost control.

Contract signing and classification.

Contract management integrates the departments of finance, budget and engineering. The key point of cost accounting is the arrangement of contract funds during contract signing, especially the arrangement of the amount and interval of contract installment payment, which should be unified with the company's existing funds and future fund plans to avoid the disconnection between contract management and fund management. Procurement engineers or other professional engineers focus on the quality standards of materials and equipment, the arrival time, or the progress and quality standards of the project to avoid the disharmony between contract management and project management.

Combined with the actual situation of real estate development enterprises, contracts are divided into two categories: engineering contracts and material contracts. Engineering contracts include: land acquisition and demolition contracts, preliminary engineering contracts, construction and installation engineering contracts, infrastructure engineering contracts, public supporting engineering contracts and other engineering contracts. Materials contracts include: civil materials contracts, HVAC equipment contracts, weak current materials and equipment contracts, hydropower materials and equipment contracts, electromechanical equipment (elevators) contracts, decoration materials contracts and other materials and equipment contracts.

1.2 Overview of project budget and funds

Reasonable cost accounting and fund management with reference to project budget is the focus of financial work of real estate development enterprises. Because the project cost and the payment of its funds are the substantive core contents of real estate development enterprises, the amount involved in each item is quite huge and must be controlled emphatically.

1.2. 1 preparation and entry of project budget

The compilation of project budget must combine the comprehensive suggestions of budget engineer, material engineer and cost accountant to achieve the purpose of controlling cost in advance; After the project budget is compiled, the company's budget department will submit the project budget to cost accounting for the record. Will there be any future financial accounting work? Targeted? Target. The entry of project budget refers to the combination of cost accounting and the report development and design function of financial software, and it is entered into the real estate development cost analysis report designed by the company itself.

1.2.2 Payment of project funds

When each payment department fills in the payment form, press? Engineering project. Division project-subdivisional work-unit project? Write clearly that cost accounting can be checked according to the existing financial information and budget, and immediately confirm whether the money should be paid, and report this information to the competent leader. ;

2. Find an effective way to achieve the goal of cost control.

There are many ways to reduce the project cost, which can be summarized from the aspects of organization, technology, economy and contract management.

2. 1 Take organizational measures to control the project cost.

First of all, it is necessary to clarify the institutional setup and staffing of the project management department, and clarify the division of powers between the project management department, the project management department, the company or the construction team. The project management department is the operation management team, and the enterprise legal person designates the project manager as its representative to manage the project. After the project is completed, it will disintegrate, so it is not an economic entity, and should be responsible for the overall interests of the company, and should coordinate the relationship between companies.

Secondly, it is necessary to define the cost controller and task, so that someone is responsible for cost control and avoid the problems of high project cost, excessive expenses and unclear responsibilities.

2.2 Take technical measures to control the project cost

Take technical measures, give full play to the subjective initiative of technicians in the construction stage, and conduct necessary technical and economic demonstration on the main technical schemes in the tender, so as to seek more economical and reliable schemes, thus reducing the project cost, including adopting new materials, new technologies and new processes, saving energy consumption and improving mechanized operation.

2.3 Take economic measures to control the project cost

Labor cost control: Labor cost accounts for a large proportion of the total project cost, generally around 10%, so labor cost should be strictly controlled. It is necessary to reduce or shorten the man-day consumption of some processes from the control of labor quantity, so as to reduce the man-day consumption and control the project cost.

Material cost control: Material cost generally accounts for 65%~75% of the total project cost, which directly affects the project cost and economic benefits. The general practice is to do a good job in two aspects according to the principle of separation of quantity and price.

① Control of material consumption: First, insist on determining material consumption according to quota and implement quota acquisition system; Secondly, improve construction technology, popularize and use all kinds of new technologies, new processes and new materials, and reduce material consumption. Then the function analysis and material performance analysis of the project are carried out, and the high-priced materials are replaced by low-priced materials, so as to strengthen the management of turnover materials and extend the turnover times. ② Controlling the price of materials: it is mainly controlled by the purchasing department in purchasing. First of all, investigate the market situation, shop around and choose the best materials on the premise of quality and quantity; Secondly, organize transportation reasonably, purchase materials nearby, choose the most economical transportation mode, and reduce transportation costs; Thirdly, consider the time value of bonus, reduce the capital occupation, reasonably determine the purchase quantity and batch, and reduce the material reserve as much as possible; ③ Control of mechanical cost: reduce the number of mechanical shifts consumed in construction as much as possible, improve the utilization rate and intact rate of mechanical equipment through comprehensive construction organization and mechanical deployment, and at the same time strengthen the repair and maintenance of on-site equipment, reduce the cost of overhaul and regular repair, and avoid the idleness of mechanical equipment caused by improper use.

2.4 Strengthen quality management and control the rework rate.

In the process of construction, we should strictly control the quality of the project and always implement our bureau? Exquisite, sincere, better and newer? Quality policy: quality self-inspection personnel at all levels shall designate positions, posts and responsibilities, strengthen the quality self-inspection and management in the construction process and truly implement the whole process, take preventive measures, eliminate common quality defects, make the project take shape once and be qualified once, put an end to rework, and avoid increasing the project cost due to unnecessary investment of people, money and materials.

2.5 Strengthen contract management and control project cost.

Contract management is an important content of construction enterprise management, and it is also an effective way to reduce project cost and improve economic benefits. The time range of project construction contract management should be from the beginning of contract negotiation to the end of warranty date. In particular, strengthen the contract management in the construction process, paying special attention to the attack and defense of contract management. Attack refers to paying close attention to the progress and effect of our contract performance in the process of contract execution to prevent the other party from claiming compensation. In short, cost forecasting establishes behavioral goals for cost, and cost control is targeted: without cost control, cost forecasting loses its meaning of existence, and cost management is out of the question. The two complement each other. Therefore, it is necessary to carry out in-depth research in theory, comprehensively carry out in practice, and effectively and solidly carry out these tasks.

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