1、 外文翻译 原文 Project Cost Control Material Source: Managing benefits plans Author: Thinker Introduction Project is corporate image window and benefit of the source. With increasingly fierce market competition, the quality of work and the rising material prices fluctuations. Uncertainties and other facto
2、rs, make the project operational in a relatively tough environment. So the cost of control is through the building of the project since the bidding phase of acceptance until the completion of the entire process, It is a comprehensive enterprise cost management an important part, we must organize and
3、 control measures in height to the attention with a view to improving the economic efficiency of enterprises to achieve the purpose. Outlining the Construction Project Cost Control The cost of the project refers to the cost and process of formation occurred, on the production and operation of the am
4、ount of human resources, material resources and expenses, guidance, supervision, regulation and restrictions, in a timely manner to prevent, detect and correct errors in order to control costs in all project costs within the intended target, to guarantee the production and operation of enterprises b
5、enefits. Construction Enterprise Cost Control Principle Construction enterprises control the cost of control is based on cost control of construction project for the center, construction of the project cost control principle is the enterprise cost management infrastructure and the core, construction
6、 Project Manager in the Ministry of Construction of the project cost control process, we must adhere to the following basic principles. (a) Principles lowest cost. Construction of the project cost control, the basic purpose is to cost management through various means, promote construction projects c
7、ontinue to reduce costs, to achieve the lowest possible cost of the objective requirements. The implementation of the principle of minimum cost, attention should be given to the possibility of reducing costs and reasonable cost o f the minimum. While various mining capacity to reduce costs so that p
8、ossibility into reality; the other must proceed from actual conditions, enacted subjective efforts could achieve a reasonable level of the minimum cost. (b) Overall cost control principles. Cost Management is a comprehensive enterprise-wide and full management of the entire process. The full project
9、 cost control is a system of substantive content, including the departments, the responsibility for the network and team economic accounting, and so on; to prevent the cost control is everybodys responsibility, regardless of everyone. Project cost of the entire process control requirements to contro
10、l its costs with the progress of construction projects in various stages of continuous, neither overlooked nor time when, should enable construction projects throughout costs under effective control. (c) Dynamic Control principle. Construction of the project is a one-time, cost control should emphas
11、ize control of the project in the middle, that is, dynamic control. Construction preparation stage because the cost is under the control of construction design to determine the specific content of the cost, prepare cost plans, the development of a cost-control program for the future cost control rea
12、dy. And the completion of phase cost control, as a result of cost financing has been basically a foregone conclusion, even if the deviation has been too late to rectify. (d) Responsibility, authority, in light of the profit principle. Construction of the project, project manager of the department, t
13、he team shouldering the responsibility for cost control at the same time, enjoy the power of cost control, project manager for the department, Teams cost control in the performance of regular examination and appraisal. Only to do a good job duty, rights, and interests combining cost control, in orde
14、r to achieve the desired results. The Construction Cost Control Measures Project Manager of the project cost management responsibility for the first, comprehensive organization of the project cost management, timely understand and analyze profit and loss situation and take prompt and effective measu
15、res; engineering technology department should ensure the quality, Regular tasks to complete as much as possible under the premise adopt advanced technology in order to reduce costs; Ministry of Economic Affairs should strengthen budget management contract, the project to create the budget revenue; F
16、inance Ministry in charge of the projects financial, Analysis of the project should keep the financial accounts of reasonable scheduling of funds. Develop advanced economies reasonable construction program, which can shorten the period, and improve quality, reduce costs purpose; paid attention to qu
17、ality control to eliminate redone, shorten the acceptance and reduce expenses; control labor costs, material costs, Machinery and other indirect costs. With the construction market competition intensifies, more and the price low, the scene increasingly high management fees. This requires project man
18、agers to more scientific and more rigorous management approach to the management of the project. As a management departments should be a reasonable analysis of regional economic disparities, to prevent the input across the board. From the foregoing analysis, project management and cost control are c
19、omplementary, it is only by strengthening project management, can control project costs; only achieve cost control project aims to strengthen the management of construction project can be meaningful. Construction of the project cost control of construction reflects the nature of project management f
20、eatures, and represents construction project management at the core. Construction of the project cost control of construction project management performance evaluation of the objectivity and fairness of the scale. Strengthen Project Cost Control Practical Significance (a) Strengthen project cost con
21、trol construction enterprises out of their predicament, the need to increase revenue. At present, the construction enterprises just into the market, to participate in market competition, will face a tough test of the market. Now the construction market liberalization, implement bidding system, and t
22、he strike has very low weight, to create efficiency is the only way to strengthen internal management and improve their internal conditions, internal efficiency potentials. Therefore, the strengthening of project cost control is a very realistic way. (b) Strengthening Project Cost control is adapted
23、 to the market competition, and strengthening internal management to the needs of their work. With the enterprises rapid development, construction increasingly fierce market competition. For a period of time, the construction enterprises will face the increasingly fierce market challenges constructi
24、on of the business environment difficult to be improved. Efficiency increases, effective cost control and claims will be strengthened in the future management focus. This requires the construction enterprises should respect the unity of the work to reduce costs and enhance efficiency objectives. In
25、accordance with the requirements of the market economy research, adjustment and improve the management system, to further strengthen the management of infrastructure, enterprise management from the physical management to value management, thus enabling cost management into enterprise management cent
26、ers. Construction Project Cost Control Method Construction cost control method of many, this highlights deviation analysis. Deviation refers to the actual value of the construction costs with the planned value of the difference. Deviation analysis may be used to a bar chart method, form method, curv
27、e method. (a) Bar Graph method is different Transverse-Line marking the completion of the project has been the construction costs, end to construction projects have been completed and cost (the cost-effective construction, Transverse-Line length is proportional to the amount of their cases). Bar Gra
28、ph with image, audio-visual, very clear advantages, it can accurately express construction cost deviations, but one can feel the gravity of deviation. But this method is less amount of information. (b) Form method is error - analysis of the most commonly used method, it will project code name, const
29、ruction of the cost parameters and construction cost deviation integrated into the number one form, and in the form of direct comparison. As the deviations are shown in the table, construction costs make integrated managers to understand and deal with these data. Flexible, applicability; informative
30、 forms can be handled by computer, thus saving a large amount of data to deal with the human, and greatly improve speed. (c) Curve is a total construction cost curve (S line curve) for the partial construction costs differential analysis methods. A figure which indicated the actual value of the cons
31、truction cost curve, construction cost of the scheme said the value curve, the curve between two vertical distances between construction cost deviations. The method used is the same image analysis, and visual characteristics, but this is very difficult to direct for quantitative analysis of quantita
32、tive analysis can play a role. Currently Construction Enterprise Project Cost Control Analysis (a) In the use of labor, not by post, according to the actual needs staffing. To take care of relations and sensibilities also retained his spare time. Workers can be indifferent to the production and oper
33、ation, but the monthly wages, allowances, and bonuses can spend less. (b) Construction machinery efficiency is not high (example: Monthly leasing machinery and equipment), less to him, usually poor maintenance. With mechanical equipment failure analysis is not objective and subjective reasons, not t
34、o pursue the responsibility of the parties, have bad information on the exchange, no other information on. In summary, the current project of cost management, accounting only after the accounting, rather than advance the prevention and control things. The reasons are: lack of cost awareness. Simply
35、that the cost of management is the financial sector or the superior leadership, have nothing to do with them. Only focused on the “production tasks are completed“ and “contracting profit and loss,“ the groups have a “negative effect.“ Therefore, project to mobilize the full participation of the Mini
36、stry of cost control, deepening of the project cost management imperative. Summary The construction project cost control is a complicated systematic project. The application needed to be applied with flexibility the actual operation be adapted to local conditions, different sizes, different construc
37、tion firms and different management systems have differences, but in any case are the construction of the production and operation of enterprises in the amount of human resources, material resources and expenses, guidance, supervision, regulation and restriction. Therefore, “increases production and
38、 economize, to increase revenues and reduce expenditures“ is a common construction enterprises, this requires constant practice in the review and improve cost control, ways and means to ensure that the project cost goals. As an enterprise only deepening financial management system, outstanding cost
39、management center, further strengthening cost management and strict cost veto, the full implementation, the whole process comprehensive cost control and continually adapt to the market competition situation, overcome adversity, to achieve the goal of cost control. 译文 项目成本控制 资料来源 :管理福利计划 作者： 辛格 简介 项目
40、是企业形象 的窗口和利益的源头。随着市场竞争日趋激烈，工作质量和原材料价格上涨的波动。不确定性以及其他因素，使项目运作处在一个相对艰难的环境。因此，控制成本贯穿于工程建设投标阶段直至竣工验收的过程，它是一个综合性企业成本管理的重要组成部分之一，我们必须通过高度地思考并注重于组织和控制措施，以提高企业的经济效益达到目的。 概述施工项目成本控制 项目的成本是指成本和形成过程中发生的，对生产和消耗的总的人力资源，原材料和费用，进行指导，监督，管理和经营的限制数量，及时预防，发现和纠正错误，将所有项目的成本费用控制在预定目标内 ，以保证企业生产经营效益。 施工企业成本控制的原则 建筑企业的成本控制以施
41、工项目中心为基础，对项目施工成本控制的原则是企业成本管理的基础和核心，施工项目经理在建设部项目成本控制流程中，必须 坚持以下基本原则。 （一）最低成本原则。该项目建设的成本控制的基本目的是要通过各种手段进行成本管理，促进工程建设项目继续降低成本，实现最低的成本的客观要求。对最低成本原则的实施，应注意考虑到降低成本和合理的最低成本的可能性。虽然降低各种开采能力，以减少成本，使这样的可能性变为现实；另必须从实际情况出发，通过主观努力可以达 到的最低成本的合理水平 （二）全面成本控制原则。成本管理是整个企业全面管理的全过程。整个项目的成本控制是一项实质性的内容体系，包括部门，相关部门和团队经济决算的
42、责任等等；以防止成本控制人人有责，无论任何人。项目控制的全过程要求成本控制在各阶段持续地进展，不忽视的建设项目的时间，使整个建设项目的成本得到有效控制。 （三）动态控制原则。该项目的建设是一次性的，成本控制应强调在项目建设期，即动态控制权。施工准备阶段，因为成本是根据施工计划来控制，以确定成本的具体内容，编制成本计划，一个成本控制的计划是为未来发展做 好准备。而竣工阶段的成本控制作为一种融资成本的结果，基本已成定局，一旦偏离计划就已来不及纠正。 （四）在明确的利润原则下的责任，权利。负责该项目的施工的工程部门经理或团队在肩负着成本控制责任的同时，享有成本控制权，项目经理或团队定期检查和评估。只
43、有做好本职工作，权利与利益相结合，才能达到预期的成本控制效果。 工程造价控制措施 项目经理的工程项目成本管理责任为先，项目成本管理的综合管理组织管理的责任，及时掌握和分析盈亏情况，并采取迅速和有效的措施，工程技术部门应保证质量，在定时完成下达任务的前提下，尽量采用先 进技术，以降低成本；经济部应加强预算管理计划和项目预算的收入；财务部负责该项目的资金，分析项目中可以合理调度的资金。制定经济合理的施工方案，可以缩短时间，提高质量，以达到降低成本的目的；提高质量，减少开支；重视质量管理，减少开支；控制劳动力成本，材料成本，其他间接费用。 随着建筑市场竞争的加剧，越来越低的 价格，管理费用越来越高。
44、这就要求项目经理用更科学，更严格的管理办法去进行项目管理。作为管理部门应该合理地分析不同区域的经济，防止盲目投入。从上述分析，项目管理和成本控制是相辅相成的，只有通过加强项目管理，才能控制项目成本；只有实现成本控制，加强建设项目管理才有意义。对建设项目的成本控制体现了施工项目管理功能的性质，代表着建设项目管理的核心。工程项目管理的客观性和公平性来评价项目成本控制的执行情况。 加强工程造价控制的实际意义 （一）建筑企业加强项目成本控制，走出困境，需要增加收入。目前，刚刚进入市场的施工企 业，参与市场竞争，将面临市场的严峻考验。现在的建筑市场开放，实施招投标制，使得利润非常低，创造效益的唯一途径是
45、加强内部管理，完善内部条件，挖掘内部效率潜力。因此，加强项目成本控制是一个非常现实的途径。 （二）加强项目成本控制是适应市场竞争，加强内部管理，是其工作的需要。随着企业的快速发展，建筑市场竞争日趋激烈。在一定时期内，建设企业将面临日益激烈的市场经营环境的挑战，施工难度加大。效率的提高，有效的成本控制和主张将是今后加强管理的重点。这就要求建筑企业工作统一，以达到降低成本和提高效率的目标。按照市场经济的 研究，要求调整和完善的管理制度，进一步加强基础设施管理，管理企业的实际管理价值，从而使企业管理中心有效地进行成本管理。 施工项目成本控制方法 建筑成本有许多控制方法，这强调偏差分析。偏差是指建造费
46、用实际价值与计划值的差异。偏差分析可用于条形图法，表格法和曲线法。 （一）条形图法是通过标记不同的横向线标志该项目已完成的施工成本，最终了解建设项目完成情况和成本（成本效益的建设，横向线长度与其金额成正比）。条形图非常直观，优势十分明显，它可以准确地表达建筑成本偏差，除了感受偏差的严重性。但是这种方法提供的信息量较 少。 （二）表格法最常用的分析方法是错误分析法，将项目的代码名称，成本参数和成本偏差记录到表格中，通过直接比较的形式进行分析。由于偏差表中所示，对建造成本进行综合管理，了解和处理这些数据。具有灵活性，适用性；提供信息的表格可通过计算机处理，从而节省了大量的人力进行数据处理，大大提高
47、速度。 （三）曲线法是一个总建筑成本曲线（ S 线曲线）的部分建筑成本差异分析方法。这些数字表明了建设成本曲线的实际价值，建设计划的成本价值曲线，通过两个垂直的建筑成本之间的距离偏差曲线表示。该方法采用的是相同图像分析，和视觉特性分析 ，但这是非常困难的，直接的且可以发挥作用的定量分析。 目前建筑企业项目成本控制分析 （一）劳动力的使用不是由职位决定，而是根据工作人员的实际需要。为了充分照顾之间关系和情感还保留了他们的业余时间。工人们可能对生产经营无动于衷，但每月的工资，津贴，奖金可以减少。 （二）工程机械效率不高（例如：每月租赁机械及设备），少给他资金，通常导致保养不善。随着机械装备失效，分
48、析客观和主观的原因，不追究当事人的责任，除了不良信息的交换，没有任何其他信息。 总之，当前项目的成本管理，会计核算只在事后进行，缺少提高，预防和控 制。原因是缺乏成本意识。简单的说财务部门或上级领导，都没有对成本管理做任何措施。只有着眼于 “生产任务的完成 ”和 “承包利润和损失 ” ，团队会有“负效应 ”影响。因此，项目才能调动全员参与成本控制，深化项目的成本管理非常有必要性。 综述 建筑项目成本控制是一项复杂的系统工程。需要灵活运用于实际运作中，应适应当地的条件，不同规模大小，不同的建筑公司和不同的管理系统虽然有分歧，但在任何情况下都涉及到企业生产和经营，总的人力资源，原材料和费用，指导，监督，管制和约束。因此， “增加生产和节省开支，增加收入和减少支出 “是建 筑施工企业成本控制常见的一种方法和手段，这需要不断的在实践中检讨及改善，确保完成项目成本管理目标。只有深化财务管理制度，形成优秀的成本管理中心，进一步加强成本管理，全面推行，全过程的成本控制，不断适应企业的市场竞争形势，克服困难，才能实现目标成本控制。
