First, the original engineering enterprise cost management and control of the main problems
1. The project management system needs to be further improved.
Under the original management system, the phenomenon of "alienation", "solidification" or "branching" generally exists in project management departments. For enterprises with scattered projects and many foreign projects, the company sometimes loses control of project management, that is, the cost lacks authenticity and timeliness, and the cost of the project department generally overspends and loses money. The project manager's economic responsibility system is not perfect, the current responsibility cost lacks scientificity and maneuverability, and the responsibility and rights are not combined. No one is responsible for the cost loss, which leads to the lack of economic benefits and operability of the reward system. Project managers are not enthusiastic about cost control, and even abuse power for personal gain.
2. The factor market can't meet the demand.
The factors of production in project management are basically composed of internal market and external market. The labor market is generally dominated by the outside, and complex technical jobs are dominated by the inside; The main materials in the material market are mainly purchased in a unified way, and the general materials or foreign projects are mainly purchased by themselves, including some materials provided by Party A; Mechanical equipment is mainly internal, and special equipment is supplemented by external leasing. The company carries out macro-control on the internal market, which lacks competitiveness and is dependent. The external market is influenced by social unhealthy trends and lacks standardization, which leads to the outflow of interests and is difficult for enterprises to control. Internal personnel and equipment are idle, and then external personnel are recruited and machinery is rented. Coupled with decision-making mistakes, income is reduced and costs are increased. Taking the machinery branch of a company as an example, it invested more than one million yuan to buy three large flatbed cars. Due to various reasons, only the 1 large flatbed car can go on the road, and two cars are idle, so the parts are removed for later use. You still have to pay high interest and maintenance fees every month. A large number of construction machinery have to be rented at high prices, and even the company refuses to rent it. Due to the chaotic management, some operators of leasing machinery cooperated with leasing units and underreported the use time for personal gain, resulting in a large loss of company income.
3. The concept of project cost control needs to be further changed.
The cost of the whole project not only reflects the direct cost and indirect cost, but also reflects the quality cost, safety cost, time limit for a project cost and other factors that cannot be ignored. Some project managers emphasize the quality and safety of the project, but at the same time increase the quality cost and safety cost, which makes the economic benefit unsatisfactory. Or because of excessive neglect of engineering quality and safety, resulting in construction accidents and increased non-operating expenses. Similarly, it is unrealistic to engage in "gift-giving project" in order to blindly catch up with the construction period, disrupt the normal construction order, and lead to an increase in extra expenses. These are all due to the failure to correctly understand the dialectical relationship between cost and quality, safety and construction period, resulting in undue economic losses.
4. Cost control is unfavorable. Mainly manifested in:
(1) The control object does not match the decision object. In the project cost control, only the direct cost consumed by the project is taken as the cost assessment object, and the operation and management expenses related to the project are generally directly controlled by the company. According to the provisions of the financial system, management expenses are not directly included in the project cost, but offset the project settlement profit, which is not conducive to the macro amortization and assessment of the project by enterprises.
(2) Backward control means. Lack of modern management science to carry out cost analysis, find out the main problems affecting the cost and take corresponding countermeasures.
(3) control the incompleteness of time span. At present, the cost control scope of construction enterprises is only from the start of the project to the completion of the project, and the connotation of project cost is not only the cost in the process of project implementation, but also the cost of market research, market occupation and bidding in the early stage of the project, as well as the cost of after-sales service and quality warranty, that is, the whole project life cycle.
(4) The scope of controlled departments is narrow. The responsibility of cost control is mainly concentrated in the financial department and project management department, which fails to give full play to the role of management department and other departments in cost control.
5] Poor dynamic tracking of cost control. The functions of cost tracking management and cost analysis are weak, project changes and plan adjustments make it impossible to dynamically control cost targets and have poor adaptability.
Second, strengthen the project ideas and countermeasures
1. Actively implement project management and manage the project from a soft aspect. Driven by the company's shareholding, the company was reorganized, the original system was abolished, and the project department was set up as a self-financing business entity, and its responsibilities and rights were linked to the project department. Establish a project department with the project manager as the core. The project department has operational autonomy and transfers cost control to the project department. The project department consciously carries out cost control, and the headquarters carries out daily management and macro control. The project department finds its own project bidding, and the company only does information release and auxiliary bidding functions. Instead of waiting for projects to be done, we should find projects to do and promote wolf tactics. The company divides the market into regions, encourages the stability of the original market and develops new markets.
Divide the original resources and establish the talent market and equipment market. Encourage the free flow of talents, and the project department and technical professionals implement two-stage selection. For large-scale professional projects, set up the project department directly under the company to retain the backbone of the project and cultivate professional talents. The original machinery and equipment were contracted by auction, and some machinery and equipment were sold to the project department at a discount, which not only strengthened the strength of the project department, but also reduced the depreciation and maintenance costs of the company and improved the equipment utilization rate. Some special machines and tools will be contracted to individuals in the company, who will find the market, pay the rental fee on time and reduce the company's expenses.
2. Establish a financial management center and reorganize the financial department. The financial management center is a financial management institution integrating fund operation, accounting, budget control and cost management. According to the needs of management, its functions are further divided into three parts: financial management, fund management and accounting. Establish daily affairs center, cost accounting center and internal bank on the basis of finance department.
The function of the daily affairs center is mainly responsible for the planning, guidance and system construction of the financial work of the whole group, as well as the supervision of the implementation of the financial management system. Formulate and organize the implementation of capital preservation and appreciation assessment indicators, participate in the investigation, demonstration and analysis of major economic activities such as investment of group companies, engage in the determination of group financial objectives, the implementation of profit distribution plans and financial analysis, study financial policy information, be responsible for providing company financial information, prepare consolidated financial reports, conduct accounting analysis, disclose accounting information externally, provide all kinds of accounting information required by management internally, formulate accounting policies and rules of group companies, and guide and supervise (subsidiaries) companies. The function of the internal bank is to be responsible for the fund raising, management and operation of the Group. Unified management of the settlement and financing of group funds through internal banks, unified accounts of various project departments, and unified management of accounts by combining technologies such as electronic banking. Change external capital flow into internal capital flow, save the use of external funds, adjust the use of funds of the project department, issue internal loans, reduce external loans, reduce financial expenses through internal capital flow, and create economic benefits; The function of the cost accounting center is mainly to carry out cost accounting for the project department, delegate cost accounting to the project department, strengthen cost control and supervision of the project department, and the headquarters is responsible for the collection of costs and expenses.
The reorganization of the financial department adheres to the "three unifications": unity of institutions, unity of personnel, unity of funds and separation of accounting.
① Implement "unified organization" and straighten out financial relations.
Facts of many enterprises have proved that decentralization and enlivening without effective supervision and control can only lead to out-of-control management and asset loss. After the implementation of "unified organization", the financial institutions of subordinate departments will be centralized and unified under the leadership of the company's financial center, and the financial institutions of each project department will be the dispatched institutions of the financial center to perform supervision and accounting functions. There are two levels, each performing its duties, and the financial institutions of each project department are only responsible for the financial center of the headquarters.
② Implement "personnel unification" and strengthen functional work.
Unified management of personnel is implemented, that is, all financial personnel of the company are brought into the financial center for unified management and overall use. When each project department needs accounting personnel, the owner shall report to the financial center, and the financial center shall be responsible for arranging full-time financial personnel. The financial center signs a contract with the employer, the salary of financial personnel is agreed by the head office, and the personnel system is managed by the head office. This has changed the subordinate position of financial personnel in subordinate units, so that they can confidently assume the responsibility of accounting and financial management of various departments and play their due functions.
③ Implement "unified fund" to improve operational efficiency.
In line with the guiding ideology that financial management focuses on capital operation, the company should set up a fund settlement center subordinate to the financial management center; For internal banks, it is clearly stipulated that internal banks should uniformly raise, operate and monitor funds for the company's production and operation and infrastructure construction, and implement unified deposits and loans. All subordinate units are not allowed to open accounts to avoid supervision and strengthen cash management of subordinate units. This not only centralizes finance, but also strengthens fund monitoring and improves the efficiency of fund use; At the same time, internal banks give full play to their financing functions, make full use of financing policies such as acceptance of bills of exchange, acceptance discount, seller's credit and buyer's credit, make full use of the difference between deposit and loan, time difference and space difference of funds, control the total amount and adjust the stock; Moreover, by exerting the leverage of interest rates, the occupation of funds by various units can be reduced and the capital turnover can be accelerated.
④ Implement "separation of accounting" to ensure the authenticity of accounting.
On the basis of "three unification and one point" of institutions, personnel and funds, the group company will set up separate accounting books for the accounting of each project department, accounting costs and calculating profits and losses respectively, and the financial center will be responsible for the specific work. In doing so, on the one hand, it realizes the consistency and standardization of enterprise financial management and accounting methods, effectively avoids the phenomena of fragmentation, fraud, false listing of costs, false profits and real losses in some grass-roots units under the original system, and ensures the authenticity of accounting. On the other hand, through the standardized accounting implemented by the financial center, the legitimate rights and interests of subordinate units are safeguarded.
3. Improve the project risk responsibility system and strengthen the supervision system.
The project manager pays the project risk fund according to the proportion of the project, so as to improve the management consciousness and management consciousness of the project manager. Sign the project responsibility letter with the project manager, and define the quality target, safety target, income target and other indicators, so that the responsibility is clear and the responsibility lies with people. Regularly arrange quality and safety inspection and financial inspection, arrange financial accounting and do a good job of supervision. Carry out financial supervision and cost control, and get first-hand information on the spot.
4. Decompose the financial cost, and make accounting according to the project, location, department and personnel to avoid the problem that the budget is out of touch with finance. Cost accounting must be combined with the internal operation department, statistical department and financial department. The cost control is controlled according to the cost control principle of PDCA.
First of all, the business planning department should prepare the internal quota according to the enterprise's own situation and technical level. Secondly, from top to bottom, the management decomposes the engineering quantity into each working procedure according to the project, and prepares the project construction budget cost according to the internal construction quota of the enterprise as the basis for implementing the planned control of partial working procedures, and prepares the planned cost of individual projects and submits it to the financial department for reference as the basis for controlling the direct cost of the project.
The financial department determines the indirect cost of a single project in proportion according to the planned cost and contract of the business planning department. The Finance Department will prepare a detailed implementation cost plan according to the planned cost (which needs to be prepared in consultation with the budget, engineering and statistics departments in combination with the project characteristics), and it must be enforceable and comparable. First of all, according to the implementation cost plan, set up the detailed account of the cost account (it is recommended to set up four levels), so as to refine the parts and units, which is very important and related to the future cost assessment and analysis. For example, labor costs must be set to the ranks of migrant workers and the places where the costs occur. Machinery costs are divided according to the size and importance of construction machinery. For large and important construction machinery, separate detailed subjects should be set up, indicating the specifications and numbers of construction machinery. If the machinery is leased externally, the leasing company and lessee shall be indicated. For small construction machinery, the subjects can be set together, but the parts must be separated. In the cost allocation at the end of the month, the mechanical cost should be shared according to the usage of engineering parts and fleet. Material costs are divided into institutional materials, turnover materials and hardware consumables, which must be set according to the project site; Turnover materials are divided into internal turnover materials and external rental turnover materials, which are set according to their names, specifications and use locations. The setting of other direct and indirect fees should be as detailed as possible.
The implementation record of cost allocation must be closely coordinated with on-site engineering statisticians, and the use of machinery and turnover materials and the inspection record of workload should be done well. Statistical work must be serious and responsible, otherwise it will lead to the deviation of cost collection, and such statistical data is meaningless. Expense collection record is not only the key to project cost collection, but also an important basis for enterprises to compile internal quotas, which is closely related to enterprise development.
The collection and allocation of expenses are based on the principle that users pay, and the expenses that cannot be directly allocated are shared among beneficiaries. Distribution methods are divided into shift method, budget method and workload method. Machine shift method allocates expenses according to the number of machine shifts used by beneficiaries; Budget law allocates expenses according to the proportion of actual expenses to budgeted expenses; The workload method allocates expenses according to the completed workload. Other direct and indirect costs shall be allocated according to the engineering quantity unless there are clear users.
Make a cost report and compare the monthly target cost and actual cost of the project according to the implementation cost plan. The cost is analyzed and evaluated from two aspects. One is from the use of the total cost, which is divided into site management fees, temporary engineering fees, machine-team use fees, turnover materials, hardware consumables, structural materials and labor costs; The other is to analyze the cost according to the construction site of the project and evaluate the use of the cost of each construction site.
5, improve the quality and treatment of personnel, improve the level of construction organization, adopt new technology to strengthen the technical education and training of existing technical personnel, improve the sense of responsibility of technical personnel, improve the treatment of technical personnel, and relieve the worries of construction personnel. A good builder can get in touch with a construction team. Formulate advanced, reasonable and feasible construction organization design, strengthen the rational allocation of resources, adopt new materials and technologies, and save engineering costs. Avoid the randomness and blindness of construction organization, resulting in the waste of resources and manpower and the increase of expenses.
6. Strengthen the informatization construction of enterprise management.
It is the general trend to introduce information management into project management. The information management of large foreign construction enterprises has reached 70%. Project management should implement standardized management and information management. Introduce information technology into schedule management, contract management, quality management, safety management, procurement management, inventory management and office automation to improve work efficiency and reduce work costs. Adopt material purchasing price comparison system and material collection system to reduce material purchasing cost, control material expenditure, reduce cost and increase efficiency. Combined with internal quota and financial system, set the target cost, control the actual cost of the project, and track the project cost consumption, which is convenient for cost accounting and analysis. By comparing the target cost with the actual cost, this paper analyzes and studies the reasons for the change, looks for ways to reduce the cost, and provides the basis for business decision.
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