Talking about the management and control of the responsibility cost of engineering projects?

What is the specific content of the discussion on responsibility cost control of engineering projects? The following Zhong Da Consultation will answer your questions.

1 Main problems of traditional cost management

In the increasingly fierce profit-seeking competition in the market, whether a construction enterprise can be in an invincible position in the market competition depends on whether the enterprise can provide high-quality construction products with short construction period and low cost for the society, and whether the enterprise can obtain greater economic benefits depends on whether it has lower construction cost. Therefore, construction enterprises must strengthen the dynamic control of project cost. In recent years, although construction enterprises have made some achievements in the cost management of construction projects, there are still many problems. The main problems are as follows.

The cost management behavior of 1. 1 is quite blind.

Many international and domestic contracting enterprises in China often attach importance to quality, technology, management and cost control in projects, and most of them implement bookkeeping management in project finance, which can not timely and accurately feed back project cost information to project management decision makers, and it is easy to cause project cost to get out of control. Some projects don't do cost analysis and summary after completion, and they don't know where the losses are and where the profits are. It is a muddled account from beginning to end. Although some project managers pay attention to cost saving in practice and think about saving money everywhere, they fail to consciously formulate the reasonable control basis of the system, the control process lacks scientific continuity and the control results cannot be scientifically and accurately evaluated. Therefore, its behavior is blind to some extent.

1.2 Project managers engaged in cost management have certain moral hazard.

Project managers engaged in cost management often deliberately violate the relevant provisions of cost management from the interests of the project department and even the project manager himself. For example, the project management is weak, the cost allocation between projects is unreasonable, the cost is crowded and scattered, and it is often robbing Peter to pay Paul; Some project managers tend to increase the cost as much as possible in order to implement it with relatively little risk and pressure, and the target cost contains a lot of water; In the signing of construction contracts, material procurement contracts and all aspects of the construction process, a few people collude inside and outside to obtain cash or goods by various means, which increases the project cost.

1.3 Neglect the management and control of the "quality cost" of the project.

"Quality cost" refers to all necessary expenses incurred to protect and improve the quality of the project, as well as economic losses suffered by failing to meet the quality standards. For a long time, China's construction enterprises have failed to fully realize the dialectical unity relationship between quality and cost, and are used to emphasizing the project quality, but not paying enough attention to the project cost, which has greatly improved the project quality, but the quality cost paid for improving the project quality has increased, the economic benefits are not ideal, and the capital accumulation of enterprises is insufficient; The project management department has a tendency to unilaterally pursue economic benefits and ignore quality. Although the profit index of a single project may be high, the failure to improve the quality may increase the additional quality cost due to the failure to meet the quality standards, which not only increases the cost, but also has a negative impact on the reputation of the enterprise.

1.4 lacks a perfect cost management system combining responsibility and rights.

Adhering to the principle of combining responsibility with rights and distinguishing rewards and punishments is the driving force to promote the healthy development of cost management in construction enterprises. It is an important weapon to implement the low price strategy. At present, some construction enterprises can't evaluate their own strengths and weaknesses because of the inconsistency between the responsibilities and rights of various departments and posts, so there is a situation of doing more and doing less, doing well and doing badly; Even if it is fulfilled, it is unfair to get rewards and dissatisfaction with punishment. This practice of only arranging work without evaluating its work effect, or only rewarding without punishment, will bring immeasurable losses to the future cost management work.

2 project responsibility cost management

2. 1 concept of responsibility cost management

The so-called project responsibility cost management means that the construction enterprise prepares the responsibility cost budget according to the project content, budget quota, charging standard, settlement price, etc., and then entrusts it to the project manager for implementation in the form of entrusted operation responsibility letter, closely linking the personal income of employees with the control effect of project responsibility cost, so as to mobilize the enthusiasm of various organizations and departments to reduce costs.

In the above-mentioned project responsibility cost management system, the project management department is the main undertaker of the responsibility cost, taking full responsibility for the general contract of the project cost and taking certain mortgage risks according to the responsibility. The administrative department and construction team of each single project under the project are the responsibility cost sub-centers, which are responsible for the cost control of the construction links undertaken. The project manager and professional management personnel implement a fixed (or fixed) benefit wage system, and the professional department of the company conducts quarterly assessment.

The implementation of responsibility cost management in engineering projects can promote all employees and grass-roots leaders to change their ideas and overcome the phenomenon of attaching importance to work, output, resource input and output value, thus reversing the situation that I have to calculate, increase production and save money, and continuously improving economic benefits; It can improve the overall management consciousness of all employees, thus improving the project quality, speeding up the project progress, ensuring safe production, and correctly understanding the relationship between cost and quality, progress and safety; It can mobilize the enthusiasm of all employees, improve work efficiency and reduce the cost of construction.

2.2 Determination of main responsibility cost

2.2. 1 Determination of labor cost

The labor force used in the project implementation mainly includes enterprise employees and civil construction teams. Enterprise employees are generally long-term fixed employees and enjoy fixed economic income such as wages and benefits, which has not broken this pot. Therefore, the existing distribution system should be reformed first. The existing distribution system is that the wages of frontline workers are high, while the wages of skilled workers and managers are low. Therefore, in order to increase the wage ratio of skilled workers, front-line workers should set prices; Secondly, encourage workers to learn technology and receive regular training to stimulate their enthusiasm for learning technology. The team of the Democratic National Construction Association belongs to the social labor force, and the survival of the fittest is carried out in strict accordance with market rules, and workers are paid according to their work. Before the project starts, the subdivisional work is divided into several construction processes that can be independently accounted for, and the labor cost is calculated according to the labor quota. After discussion and revision, the project manager will formulate the planned cost and distribute it to the civil construction team in writing, and sign the construction responsibility letter at the same time, clarifying the requirements and assessment methods for completing the cost index. This can control the amount of labor costs.

Determination of material cost

In the implementation of the project, strengthen the procurement and management of materials, carry out bidding procurement for bulk materials, and choose the best quotation; Reasonable selection of local material sources on the basis of high quality and good price. Strictly implement the system of material acceptance and quota acquisition to prevent waste. Control material handling and operation loss, reduce loss and save investment. Auxiliary materials used in the project should be restricted. According to experience, the auxiliary materials calculated according to the quota are different from the materials actually needed, so it is still economical to control and manage this cost.

Determination of quality cost

Generally speaking, the cost of quality assurance is directly proportional to the quality level, that is, the higher the quality level of the project, the greater the cost of quality assurance; The quality accident cost is inversely proportional to the quality level, that is, the higher the engineering quality level, the lower the quality accident cost. What construction enterprises should pursue is the best project quality cost goal with high quality and low cost. Quality cost control should run through the whole process of quality formation, including pre-control, in-process control and post-disposal. According to the occurrence area of quality cost, the quality cost control objectives are decomposed layer by layer, centralized and hierarchical control is implemented, control plans are implemented, and measures are formulated in combination with specific conditions to control.

Determination of mechanical cost

The machine cost is mainly determined by the number of machine shifts and the unit price of machine shifts. In order to effectively control the shift cost, we should guide the project to arrange the construction production reasonably, urge the project to strengthen the management of equipment rental plan, and reduce the idle equipment caused by improper arrangement; Assist the project to strengthen the scheduling of mechanical equipment, try to avoid slowdown and improve the utilization rate of field equipment; Supervise and urge the project to strengthen the maintenance of on-site equipment to avoid mechanical equipment shutdown due to improper use; Assist the project to do a good job of coordination between operators and auxiliary production personnel to improve the output of mechanical teams.

2.2.5 Optimization and dynamic control of construction scheme

The engineering company implements the examination and approval system for the overall construction organization plan of the project department. The overall construction organization plan of the project must be released on the basis of expert review and approved by the engineering company. The construction organization design approved by the engineering company is the legal document for compiling the engineering responsibility budget, and the construction organization design without the approval of the engineering company cannot be used as the basis for compiling the engineering responsibility budget. The project department set up a construction plan review team to be responsible for the optimization and improvement of the construction plan. On the basis of the overall construction organization plan approved by the company, the project department prepares the specific implementation construction organization plan of each unit's single project, and submits it to each responsibility center for implementation after being reviewed by the project chief engineer and approved by the commander. The construction scheme of single project issued by the project department is based on the weaving scheme, combined with the actual situation on site and based on the principle of reasonable cost saving, and further compared and optimized.

The cost saved by the project department's scheme optimization will form a project adjustment fund to reward relevant personnel. The cost saved by the optimization of the responsibility center's own scheme will form the responsibility profit of the center.

3 Dynamic control of responsibility cost management

The basic tasks of project responsibility cost control are: implementing the relevant cost expenditure scope, expenditure standards and project budget quota, formulating active and reasonable planned costs and cost reduction measures, strictly and accurately controlling and accounting the costs incurred in the construction process, providing reliable cost analysis reports and relevant materials in time, and comparing them with planned costs, assessing the economic responsibility contract of the project, so as to improve management, reduce costs and improve economic benefits.

3. 1 Scientifically determine the project cost

After winning the bid, the responsibility cost should be determined scientifically and realistically. The specific steps are as follows: First, the project cost should be predicted. After accepting the task, the project leading group should immediately organize the planning, budgeting, finance, transportation and related management personnel to investigate the environment where the project is located, collect data, then predict and analyze various actual costs during the construction and completion of the project, and predict and determine the costs together with the higher-level cost management department. Secondly, we should make a cost plan. After the start of the project, we should supervise, limit and guide the occurrence of various expenses on the basis of determining the standard cost of the project, measure whether the expenditure is reasonable by analyzing the use effect of the project cost, and find and correct the deviation from the standard cost in time to ensure the realization of the project cost goal. The third is to decompose the project cost target plan. In order to ensure the realization of the cost plan, it is necessary to decompose the cost plan into responsible departments at all levels within the project organization system to form a responsibility budget, and then measure and record the implementation of the responsibility budget, and make performance reports regularly to facilitate evaluation and assessment, and at the same time control various activities of the whole project.

3.2 cost accounting, timely reflect the responsibility cost control.

On the one hand, cost accounting, as a means of testing responsibility cost control, reflects the level of on-site management; On the other hand, as the basis for cashing with the contractor, it must be carried out in time.

According to the actual completion of the construction, the department will audit and settle the project. All projects that have not been added will be cancelled; For the project with the illusion of quota completion (that is, all the working procedures of the project are not completed), the cost of the unfinished working procedures should be reduced or eliminated directly, and the settlement should be made after all the working procedures are completed; Add completed but unreported projects (including responsibility costs or extra costs) to prevent repeated settlement caused by reporting completed projects next month or next month. After the settlement project is confirmed, it will be provided to the technical department on the 28th of each month.

According to the number of design drawings or modified design drawings, the technical department shall review the number of completed projects, and shall not change the design quantity due to the actual construction quantity (except the back cover concrete), nor shall it increase the number of losses. It must be verified in strict accordance with the design drawings. After the quantity is approved, it will be provided to the labor department on the 30th of each month.

According to the unit price of responsibility cost, additional responsibility cost and modification cost, the labor department shall negotiate with the materials and machinery department to settle the labor, materials and machines for the contractor. At the time of settlement, all unmodified single projects shall be executed at the unit price of responsibility cost or additional cost, and the modified projects shall be executed at the modified unit price of cost, and the itemized settlement of quantities and machines shall be completed on the 2nd of the following month.

3.3 Do a good job in engineering claim.

With the development of the increasingly competitive construction market, the profit is declining year by year, and the project claim largely determines the economic benefits of the project. Therefore, project management should pay more attention to claims in order to achieve the ultimate goal of responsibility cost management. Engineering claims mainly include: engineering changes, changes in construction conditions, owner's breach of contract, delay and extension of construction period, arrears of project funds, suspension or termination of the project, rising material prices, rising labor costs and overtime work. In the process of construction, the project manager should always do a good job of data accumulation, establish a perfect data recording system, and carefully and systematically collect and accumulate construction progress, quality, financial revenue and expenditure and supervision engineer's visa information. In case of claim, according to the terms of the contract, etc. , in a timely manner to sort out a set of claim documents and timely report to the supervision engineer for approval.

3.4 Reduce the loss of rework and safety accidents and avoid "special expenses" of costs.

In the process of cost management, project quality and safety production are not only related to the survival and reputation of enterprises, but also an aspect of reducing project costs. Due to quality problems, engineering rework and safety accidents not only affect the construction production, but also lead to the loss and delay of construction period of construction enterprises, and also cause repeated extra investment of manpower, financial resources and material resources, which invisibly increases the cost. The project management department should set up a special safety and quality management organization, establish a safety and quality management network, and implement the responsibility to every construction worker layer by layer. By holding safety and quality meetings, holding safety and quality training and examinations, posting safety and quality slogans on the construction site and setting up safety and quality plaques, the concept of safety and quality is deeply rooted in the hearts of the people, and the occurrence of quality rework and safety accidents is reduced or eliminated. On the other hand, the project quality is good and investors are satisfied, which speeds up the settlement of project funds, accelerates the recovery and turnover of funds, creates more value for enterprises, and reduces the possibility of accounts receivable turning into bad debt losses.

3.5 Establish a reward and punishment system and improve the assessment of project responsibility cost target management.

The dynamic control of project responsibility cost needs to establish and improve the assessment system and formulate quantitative assessment methods. It is necessary to establish a step-by-step responsibility system for the target cost with the project manager as the main body, and implement it layer by layer, so that everyone has a burden on his shoulders and a good atmosphere for reducing costs is formed. After the project is completed, the project manager completes the task with good quality and quantity. After cost evaluation and audit inspection, the actual profit is higher than the profit target. According to the ratio of 7:3, 70% will be used as the bonus of the project department personnel, which will be distributed by the project manager. On the contrary, depending on the seriousness of the circumstances and the size of the responsibility, administrative sanctions and economic penalties will be given, and criminal responsibility will be investigated if necessary. In addition, in the future, the performance of project target cost management should be considered in the recruitment of project managers and the competition for the best project manager, and efforts should be made to select qualified talents as project managers.

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