1. Decompose budget costs. After winning the bid for the
project, the budget cost will be established based on the approved construction drawing budget. The budget cost is obtained by analyzing and classifying the value listed in the construction drawing budget according to the accounting content of the cost item . Among them, the direct costs of labor costs, material costs, machinery and spare parts usage fees are calculated based on the project volume and budgeted unit price, other direct costs , and the construction management fees of indirect costs are calculated according to the project category, billing basis and rate.
2. Determine the planned cost. The determination of the planned cost of
should be considered from two aspects, that is, based on the budget cost, considering the possible expenditure of each project. When determining the decomposed material cost, it can be obtained by subtracting the material plan reduction from the budgeted material cost. The calculation of material plan reduction is divided into two aspects: price difference and quantity difference. The price difference is calculated based on the difference between the material budget price and the market purchase price, and then multiplied by the budgeted material cost. The purchase reduction rate of several major materials with large consumption can also be used to replace the comprehensive material purchase reduction rate to calculate the reduction in material price difference.
Mechanical maintenance and usage costs. This cost can be roughly divided into two parts. One part is the cost of regular repairs, major repairs and various consumable spare parts for the use of self-owned machinery. These costs can be more accurately calculated based on the total number of machines expected to be used, the existing status and maintenance status of mechanical equipment , as well as relevant information and experience; the other part is the use of leased machinery, which is calculated based on the number of leased machines and the unit price of the lease.
3. Implement cost control.
cost control includes quota or indicator control, contract control, etc.
Quota or indicator control means that in order to control project costs, cost expenditures must be implemented according to quotas; if there is no quota, various indicators must be formulated based on the consumption of similar projects, combined with the specific conditions and saving requirements of this project, and implemented accordingly. For example, the control of material consumption should be based on the consumption quota, and the quota should be implemented. For materials that do not consume the quota, material quota should be formulated. If the actual unit price of material purchase exceeds the budgeted unit price, if possible, report it to the operating department to obtain a visa from the owner so that the project payment can be settled separately from the contract.
Contract control refers to the cost management responsibility system signed by the project department with each professional staff based on the determined planned costs of each cost sub-item in order to achieve cost reduction.
4. Perform cost accounting.
cost accounting must strictly abide by the scope of cost expenses, draw a clear line between cost expenses and non-cost expenses, and draw a clear line between project costs and period expenses.
The amount of materials consumed in the actual cost must be based on the actual consumption during the construction of the project during the calculation period, and payment in lieu of consumption is not allowed. Materials that have been received but not consumed should be returned in a timely manner; if materials need to be retained for further use, false return procedures should be handled. When the price of consumed materials is calculated based on the budget price (planned price) in the actual cost, the material cost difference should be included in the project cost along with the actual consumed materials on a monthly basis, and should not be calculated and allocated at the end of the quarter (year).
Organizational cost analysis. The project department conducts cost analysis by cost item every month, proposes the cumulative cost realization level of the project as of this month, and analyzes cost item savings or overruns item by item. After finding the reasons, based on the cost analysis report , regular or irregular project cost analysis meetings are held to summarize cost saving experience, learn lessons from cost overruns, and provide countermeasures for cost control in the next month.
Strict cost assessment. After the project is completed, the settlement income of the project and the expenditure amount of each cost item are finally determined. The project department compiles and summarizes the relevant cost accounting information and submits it to the company for review. Based on the company's review opinions and the cost contract contracts signed by the project department and various departments and relevant personnel, the project department rewards the responsible persons. If cost accounting and information feedback are timely, cost assessments are conducted in stages and rewards and penalties are paid during the construction process, the effect will be better.
Through the above analysis, we can clearly understand that the basic tasks of engineering project cost control are: accounting and controlling project costs throughout the entire process: that is, tracking all expenses incurred in design, procurement, manufacturing, quality, management, etc., and implementing relevant cost expenditure scope, . Expenditure standards , project budget quotas, etc., formulate active and reasonable cost planning and cost reduction measures, strictly and accurately control and account for various costs incurred during the construction process, provide reliable cost analysis reports and relevant information in a timely manner, and compare with planned costs, conduct economic responsibility contracting assessments on projects, with a view to improving business management, reducing costs, and improving economic benefits.
The ultimate goal of construction enterprises is to optimize economic benefits. All cost control work is for the sake of efficiency. Once the price of construction products is determined, cost is the decisive factor in the final efficiency. Only by steadily controlling project project costs can profit margins be opened up. And because construction products are one-time, there is no ready basis for cost control, and it needs to vary from project to project and from time to time.
