1 Principle and function of cost management information system
1. 1 operating principles of cost management information system
1. 1. 1 resource * * sharing principle * * sharing is realized in the comprehensive project information management system based on the system resources developed by the company, such as cost management CC system, material management DM system, financial accounting NC system, project management em system, human resources HR system, etc. 1. 1.2 process principle The target cost and actual cost must be filled in, reviewed, approved and filed according to the process. 1. 1.3 principle cost accounting and cost monitoring based on bill of quantities must be carried out on the basis of bill of quantities. The bill of quantities must be freely editable and have import and export functions.
1.2 cost management information system function
1.2. 1 The main functions of the system include the import and export of bill of quantities, the audit of quantities, the connection between partial projects and bill of quantities, the audit and decomposition of materials, the preparation and amortization of overall equipment plans, the accounting and adjustment of target costs, and risk early warning management. 1.2.2 The function of automatically generating reports can automatically generate various reports needed for cost accounting and cost process control after filling in the original data in the system. The report can accurately and timely reflect the cost status of the whole project. 1.2.3 Electronic receipt document, settlement document and receipt/shipment document have the functions of filling in, reviewing, approving and interfacing with financial accounting NC system. The operator handles the receipt and settlement according to the system flow and authority until the final report is formed. The approved electronic bill of lading is settled electronically according to the process. After the final approval, the electronic bill of lading is directly connected with the financial NC system for accounting treatment. After the approved electronic document is printed, each person in charge will sign it in writing for confirmation, and finally it will be used as a proof of accounting. 1.2.4 All reports and basic data forms generated by printing and exporting function in the system can be directly printed and exported.
2 cost management information system architecture
The cost management information system is divided into three levels: group company, branch company and project management department. Group company level: implemented by the group budget contract department. Responsible for the decision-making and approval of all applications of the project department and the branch company, put forward handling opinions and control the project cost. Branch level: all branches under the Group are responsible for implementation. Specifically, the budget and contract department of the company is responsible for reviewing and controlling the target cost, economic contracts and other related businesses of its projects. Ministerial Project Manager: The Project Management Department is responsible for implementation. Specifically, the project contract department will compile, summarize and report the target cost of the project, upload various economic contracts and conduct electronic settlement.
The content cost management system of cost management information system includes target budget subsystem and cost control subsystem.
3. 1 Target Budget Subsystem
The target budget subsystem refers to the process of calculating the target cost in the system after the project department wins the bid. The process of target budget subsystem of project cost management system: engineering and material quantity audit (workshop technician) → engineering and material quantity audit summary (project contractor) → cost accounting (project contractor) → cost audit (project manager) → cost audit (contractor of construction company) → cost audit (leader of construction company) → cost audit and calculation of prepaid expenses (budget contract department) → prepaid expenses audit. The target budget process also involves budget adjustment, which is based on the Detailed Rules for the Implementation of Project Cost Accounting and Management Control. After the completion of the project and before the internal audit of the project, adjust the target budget of qualified projects in the system.
3.2 Cost Control Subsystem
In the process of project construction, the cost control subsystem is used to control the actual cost of the project by means of electronic contract, electronic receipt, electronic picking list and electronic settlement, and the actual indirect cost is linked with other direct costs of the financial NC system to form the actual cost. By linking the overall income and current measurement of the project with the project management EM system, the profit and loss of the project can be accurately reflected, so as to realize the process monitoring of the project cost. The process of the cost control subsystem of the project cost management system: target budget → uploading various economic contracts (contractors) → filling in the receipt (pipeline technicians) and material requisition (material clerks) → settling the labor, mechanical equipment and materials (contractors and material clerks) → extracting indirect costs and other direct costs from the NC system → generating cost statistics.
4 Auxiliary functions of cost management system
In the process of compiling the target cost, the total price of some sub-projects must be calculated separately with the help of some schedules, and then allocated to the corresponding project details, such as the construction cost of the prefabrication yard and the transportation and installation cost of the mixing building. At the same time, it also involves the guiding price system, the management and use of electronic contracts.
4. Input and use of1mixture ratio
Generally, the mixture ratio is used to calculate the consumption of various materials. First, the mixing ratio of various mixtures is implanted into the system. When calculating the material consumption of subdivisional work, directly select the mixture ratio, and the system will automatically list the name and dosage of subdivisional work materials. Mix proportion is divided into group theory mix proportion and engineering mix proportion. In the target budget, combined with the actual situation of the project, if there is no project mix ratio, you can refer to the theoretical mix ratio of the group. During the construction period, the project personnel will input various design and construction mix proportions into the system at any time.
4.2 Guide the entry, adjustment and use of the price system.
The guiding price system is the unit price of construction experience accumulated by the company in the construction process for many years. Including labor guidance price and equipment guidance price. The Group Contract Department is responsible for guiding the price entry, and the system provides the function of batch import. In principle, the guiding price system is adjusted once a year, which is the responsibility of the Group Contract Department. During the adjustment process, the system automatically records the adjustment history of the guidance price, and the last adjustment result is taken as valid data. When signing a contract, compare the contract price of similar projects with the guidance price. If the price exceeds the guidance price, the contract can only be signed after approval according to the procedure, and the system will automatically record the approval of the guidance price.
4.3 Signing and use of electronic contracts
According to the group contract template, the modified part of the contract template is marked, and the contract approver only approves the modified text terms, which improves the work efficiency. When the project is settled, the contract unit price is directly extracted from the contract for settlement.
5 conclusion
The cost management information system that our company is running encountered many obstacles and difficulties in the initial stage of development. With the continuous solution of various problems in the operation process, it has been continuously improved. At present, the advanced nature, high efficiency, superiority and foresight of the system have been fully reflected in the application. By using this system, the construction manager can dynamically monitor the project cost control and correct the deviation. The project cost management information system is linked with other systems, giving full play to the management function of integrated modules, laying a good foundation for refined cost accounting, realizing the standardization and high efficiency of enterprise construction project cost management, and further strengthening the management and control ability of enterprises.
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