工程项目成本管理中的问题及对策

论文编号:GC203  论文字数:11398,页数:19

摘要
 工程项目成本管理是根据企业的总体目标和工程项目的具体要求,在工程项目实施过程中,对工程项目成本进行有效的组织、实施、控制、跟踪、分析和考核等管理活动,以达到强化经营管理,完善成本管理制度,提高成本核算水平,降低工程成本,实现目标利润,创造良好经济效益的目的的过程。由此可见,加强工程项目成本管理是施工企业积蓄财力,增强企业竞争力的必由之路。工程成本管理是一个全员全过程的管理,目标成本要通过施工生产组织和实施过程来实现。成本管理的主体是施工组织和直接生产人员,而不是财会人员。长期以来,有些企业的经理一提到成本管理就想到这是财务部门管的事情,有些工程项目经理简单地将项目成本管理的责任归于项目成本管理主管或财务人员。其结果是技术人员只负责技术和工程质量,工程组织人员只负责施工生产和工程进度,材料管理人只负责材料的采购和点验、发放工作。这样表面上看起来分工明确、职责清晰,各司其职,唯独没有了成本管理责任。如果生产组织人员为了赶工期而盲目增加施工人员和设备,必然会导致窝工现象发生而浪费人工费;如果技术人员现场数据不精确,必须会导致材料二次倒运费的增加;如果技术人员为了保证工程质量,采用了可行但不经济的技术措施,必然会使成本增大。由此可见,财务人员是成本管理的组织者,而不是成本管理的主体,不走出这个认识的误区,就不可能搞好工程成本管理。当前我国施工企业在工程项目成本管理方面,存在着制度不完善,管理水平不高等问题,造成成本支出大,效益低下的不良局面。本文针对工程项目成本管理过程中存在的问题进行分析和探讨并提出相应的对策。
关键词：工程，成本管理，问题，对策

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   录

概论┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈（1）
第一章、工程项目成本管理中存在的主要问题┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈（1）
没有形成一套完善的责权利相结合的成本管理体制┈┈┈┈┈┈┈┈┈┈（1）
忽视工程项目"质量成本"的管理和控制┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈（2）
忽视工程项目"工期成本"的管理和控制┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈（2）
项目管理人员经济观念不强┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈（2）
第二章、工程项目成本管理中存在问题的对策分析┈┈┈┈┈┈┈┈┈┈┈┈┈（3）
2．1、建立规范、统一、标准的责权利相结合的成本管理体制┈┈┈┈┈┈┈┈（3）
2．2、从质量成本管理上要效益┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈（3）
2．3、应用先进的方法，从工期成本控制上要效益┈┈┈┈┈┈┈┈┈┈┈┈┈（4）
2．4、从完备的管理措施中出效益┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈（11）
2．5、提高合同管理和索赔水平，避免法律损失┈┈┈┈┈┈┈┈┈┈┈┈┈┈（15）
2．6、强化经济观念，树立全员经济意识┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈┈（16）