1. The project cost accounting system is not perfect.
At present, the cost accounting of most engineering projects is not systematic. Incomplete, some construction enterprises can not reasonably divide the project cost accounting objects, the cost accounting subsidiary ledger is not perfect, the project cost accounting procedures are chaotic, and direct fees and indirect fees are randomly divided.
2. There are misunderstandings in understanding.
Project cost management is the whole process management of all employees, and the main body of management is construction organization and direct production personnel. Some enterprises think that cost management is the business of financial department, technicians are only responsible for technology and engineering quality, constructors are only responsible for construction production and engineering progress, and material managers are only responsible for material procurement. Check and distribute work. If the construction workers blindly increase workers and equipment in order to catch up with the construction period, there will inevitably be slowdown and waste of labor costs; If the on-site data of material management personnel is inaccurate, it will inevitably lead to the increase of the secondary handling fee of materials; If technicians take feasible but uneconomical technical measures, the project cost will increase. Therefore, financial personnel can only be regarded as the organizer of cost management, not the subject of cost management.
3. Lack of perfect sense of responsibility. That's right. Cost management system combining benefits
Some construction enterprises because of various departments. The responsibilities and rights of each position do not correspond, so it is impossible to evaluate their advantages and disadvantages. Arranging work without assessing the work effect, or rewarding without punishment, will bring immeasurable losses to cost management.
4. Neglect the management and control of "quality cost" of the project.
Construction enterprises are used to emphasizing project quality and ignoring project cost, which leads to the improvement of project quality, but the quality cost increases and the capital accumulation of enterprises is insufficient; However, some projects unilaterally pursue economic benefits and ignore quality, which increases the extra quality cost because they can't meet the quality standards.
Second, measures to improve project cost management
1. Establish and improve the cost accounting system.
(1) Reasonably divide project cost accounting objects and establish cost accounting subsidiary ledger.
The object of cost accounting should generally be determined according to the characteristics of construction production and the contract, and the single project with independent construction drawing budget is the object of cost accounting. Moreover, a single project constructed by different construction units can be divided into several subprojects according to different construction units, and subprojects can be used as cost accounting objects for cost analysis and performance evaluation; But by a construction unit. Small unit projects can be merged into one cost accounting object to set up cost subsidiary ledger.
(2) Setting and using cost accounting subjects correctly.
In order to calculate the project cost correctly, "project construction" should be set up. "mechanical work" and "auxiliary production" "Manufacturing expenses" and other subjects. When accounting for large-scale comprehensive projects in engineering construction, two secondary subjects, contract cost and contract gross profit, should be set up: mechanical operation accounting: the expenses incurred by construction machinery teams and transportation teams independently accounting within the enterprise when using their own construction machinery and transportation equipment for mechanical operation. Two subjects should be set according to the contracted project and machinery category, and the distribution of credit records should be included in the "project construction". Costs or expenses of other business expenses and other subjects. "Manufacturing cost" accounts for the on-site expenses incurred by independent accounting units within the enterprise for organizing and managing construction and production activities.
(3) Reasonable distinction between direct costs and indirect costs
Can distinguish the direct inclusion of beneficiaries, not the needs of beneficiaries in a certain way. The labor fee shall be paid by the labor wage department according to the attendance sheet. Cost accounting object. Employment ledger, etc. , regularly provide the financial department with a "summary table of unit project employment", which will be accounted for by the financial department according to the beneficiary units. If the piecework wage system is adopted, the beneficiaries can generally be distinguished; If the hourly wage system is adopted, the wages included in the cost are calculated and distributed according to the total wages of the current period, the total attendance days of the workers and the average daily wages calculated by the actual employment days of each cost accounting object in the current period; Wage surcharges can be calculated by the equal proportion distribution method of labor costs. The accounting of material cost should distinguish between engineering consumption and non-engineering consumption according to the purpose of the issued materials. The materials directly used in the project should be directly included in the "material cost" cost item of the cost accounting object, and the materials consumed for organizing and managing the construction and various construction machinery should first pass the "manufacturing cost" respectively. "Mechanical operation" and other subjects are collected and then distributed to the cost items of the corresponding cost accounting objects. The cost of renting machinery is directly calculated according to the number of machine shifts recorded in the mechanical dispatch list and the contract unit price, and is included in the current cost items of the beneficiary cost object; The cost of self-owned machinery should be allocated according to the subject of "mechanical operation". Its distribution methods are: machine shift distribution method. Budget allocation method. Workload distribution method.
(4) Establish a reasonable project cost accounting procedure.
Audit and classify all expenses incurred in the process of construction and production, and correctly distinguish direct expenses from indirect expenses. Divide all direct costs into current project costs or costs in other periods. Distribute the current indirect expenses to all cost accounting objects reasonably.
2. Construction enterprises must increase publicity, establish the economic awareness of all staff and get out of the misunderstanding.
To reverse the misunderstanding of construction enterprises, we must intensify propaganda, unify our thinking and understanding, educate all project managers and ordinary construction personnel, and make everyone realize that project cost management is neither the responsibility of a leader nor just the responsibility of an employee, but the responsibility and obligation of all personnel. Let everyone realize that "it is everyone's responsibility to reduce costs" and let all project personnel establish the economic awareness of all staff, so as to get out of the misunderstanding.
3. Establish a standardized cost management system combining responsibility and rights.
(1) Distinguish management levels and define assessment indicators.
According to the scale of construction enterprises, determine the number of management levels. Vertical management of general projects in small enterprises, that is, enterprise management project management department; Large enterprises mostly implement vertical management of engineering projects with branches. In addition to controlling the cost of the company's management organs, small enterprises should also divide the cost management of engineering projects into two levels: first, the company's management of project managers; Second, the project manager is responsible for the subordinate departments. Management of construction teams and teams. In addition to the above management levels, large enterprises also issue economic indicators to branches, which in turn issue indicators to various project departments, which in turn issue indicators to construction teams and teams. Construction enterprises should adjust their management levels according to the specific circumstances of the year, clarify their responsibilities, form a distinct cost center, and form a guarantee system to achieve the company's cost objectives through management activities at all levels. After distinguishing management levels, it is also necessary to clarify the assessment indicators at all levels, that is, to assign tasks step by step. The reward and punishment ratio policy of cost centers at all levels should be mastered to the extent that it can really arouse the enthusiasm of managers, so as to reward the excellent and punish the poor. More work, more gain. Win-win effect of employees and enterprises.
(2) timely assessment, rewards and punishment in place.
After the rights and responsibilities are clearly defined, in order to arouse the enthusiasm of those responsible, it is necessary to combine cost analysis to realize phased assessment. Enterprises should stipulate the time setting method of project evaluation according to management characteristics, and the evaluation of period expenses should be divided into calendar periods. The evaluation should be carried out in stages according to time. It can be evaluated according to the content of the cost report at the end of the analysis period. The assessment should not be limited to the data in the report, but should be combined with the cost analysis data and the actual determination of construction production and cost management. The evaluation of period expenses should be divided into calendar periods. The evaluation should be carried out in stages according to the time, and can be carried out according to the content of the cost report at the end of the analysis period. The evaluation should not be limited to the data in the report, but should be combined with the cost analysis data and the actual situation of construction production and cost management to make a correct evaluation, so as to correct the next stage of work. The role of encouragement. After the completion of the project, the responsible person will be finally assessed in time, and the deviations in the periodic assessment will be refunded more and supplemented less. On the basis of assessment, it is necessary to cash in in time and highlight rigidity. First of all, we must emphasize the timeliness of rewards and punishments, and we must never postpone the cash; Secondly, it is necessary to highlight the rigid principle of the policy, reward and punish as much as possible, and implement the terms of the contract to the letter.
4. Strengthen quality cost management and reduce project cost.
The goal of quality cost management is to make the comprehensive value of quality cost reach the lowest value. Generally speaking, the cost of quality prevention is low at first, and it will gradually increase with the improvement of quality requirements. When the quality reaches a certain level and then requires improvement, the cost will rise sharply. The quality inspection cost is relatively stable, but it will increase to some extent with the improvement of quality. However, quality loss is not. At first, due to poor quality, the loss was great, and with the continuous improvement of product quality, the loss gradually decreased. The intersection of the three will inevitably find an ideal point with the lowest quality and cost. Correctly handle the relationship between several aspects of quality cost, namely quality loss. External failure loss). The relationship between prevention cost and inspection cost is scientific and reasonable. Advanced and practical technical measures will reduce the project cost as much as possible on the premise of ensuring the construction quality to meet the design requirements.
5. Reduce the project cost by controlling the construction period cost.
The goal of duration cost management is to correctly handle the relationship between duration and cost, so that the sum of duration costs can reach the lowest value. The cost of construction period is manifested in two aspects: on the one hand, the cost of measures taken by the project management department to ensure the construction period; On the other hand, the owner's claim expenses caused by the delay in the construction period may be caused by the construction environment and natural conditions, or may be caused by internal factors, such as shutdown. Idle work rework, etc. Therefore, the construction period cost can be called the construction period loss. Generally speaking, the shorter the construction period, the smaller the cost of construction measures; However, when the construction period is short to a certain limit, the cost of construction period measures will rise sharply. However, there is no time limit for a project loss. The amount of time limit for a project loss caused by natural conditions is relatively small, so it is usually not compensated or the amount of compensation is small, and this part of time limit for a project loss can be ignored. The construction period loss caused by the internal factors of the construction project may have a great impact on the project cost. Of course, with the passage of time and the accumulation of experience, this part of the cost will gradually decrease. Synthesizing various factors of construction period cost, we will find an ideal point with the lowest construction period cost, that is, the best point with short construction period and low cost.
Due to the constraints of internal and external environmental conditions and contract conditions, it is a very arduous task to ensure the contract period and reduce the project cost. Therefore, we must correctly handle the relationship between the two aspects of the construction period cost, that is, the relationship between the cost of construction period measures and the loss of construction period. On the premise of ensuring that the construction period meets the contract conditions, reduce the construction period cost as much as possible. In order to improve the reputation and market competitiveness of enterprises, we must not blindly grab the construction period to catch up with the progress, which will increase the project cost and lead to project losses.
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