The cost control of decoration project should supervise all expenses in the implementation process of decoration project, correct the deviation in time, control all expenses within the planned cost range, and ensure the realization of the cost plan. There are many methods of cost control, which are random to some extent. Appropriate control means and methods should be adopted according to different engineering conditions. In practical engineering applications, there are mainly the following cost control methods:
(A) control costs and expenses
1, construction drawing budget control cost expenditure In the cost control of decoration engineering projects, according to the construction drawing budget, it is one of the effective methods to control costs. Its specific practice is:
(1) Labor cost control uses the total labor budgeted in the construction drawing to control the number of employees; According to the construction drawing budget artificial price, management fees and other factors to determine the artificial price. When signing a labor service contract, the project manager department should set a standard in the foreign contract to determine that the unit price of labor costs is lower than that of labor costs, and the rest should be considered as extra labor costs and key process incentive fees.
(2) Material cost control The price of decoration materials should go with the market, and the cost of material procurement should be controlled by its budget price: the consumption of materials is limited by the consumption of construction drawing budget analysis, and it is implemented through quota acquisition.
(3) component addition; The rights and obligations of both parties should be clearly defined through economic contracts for the processing of control parts and the subcontracting of engineering costs. When signing a contract, we must adhere to the principle of "controlling the contract amount with the construction drawing budget" and do not allow the contract amount to exceed the construction drawing budget.
2. Establish the monthly financial planning system of the project, and control the cost with the payment plan. The steps for establishing the monthly financial planning system of the project are as follows:
(1) Take the planned output value of the current month as the financial income plan of the current month, and at the same time, all project departments prepare their own capital plans according to the specific contents of the monthly operation plan.
(2) The project finance department shall summarize, balance and schedule according to the monthly payment plan of each unit, and put forward specific implementation opinions at the same time, which shall be implemented after being approved by the project manager.
(3) During the implementation of the monthly financial revenue and expenditure plan, the financial project cost controller should record the actual expenditure of each department and give timely feedback to relevant departments. All departments should check and analyze the causes of savings and cost overruns, sum up experiences and lessons, form a written inspection report, and issue it to the project manager and the finance department for taking targeted measures.
The monthly financial planning system of the project shall be implemented, and the funds use plan shall be prepared by each department according to the needs of project implementation, and finally implemented after comprehensive balance by the financial department and approval by the project manager, so as to strictly control unnecessary expenses and make the cost and expenses more reasonable. Through the implementation of the monthly financial planning system of the project, the synchronization of income and expenditure can be realized, and the situation that expenditure exceeds income and funds are tight can be avoided.
3. Establish a project cost audit and visa system, control cost expenditure, and establish a project-centered cost accounting system. All economic business must be audited by relevant project managers according to the cost range stipulated by the state, national and local expenditure standards and financial systems, and finally paid by the project manager after signing. Due to the busy economic business of the project, the project manager may authorize the finance department or the competent business department to handle less important and small economic business on his behalf.
(B) control of resource consumption
1. Use the construction budget to control resource consumption. Before the project starts, the engineering quantity shall be calculated according to the design drawings, and the budget of the whole project shall be compiled according to the relevant quota as the basis for guiding and managing the construction. For the design and construction changes during the project, the budgeter should make overall adjustments and changes. For the task arrangement of the production team, the construction task list and the quota requisition list must be issued, and the technical disclosure should be made to the production team. The contents of the construction task list and quota application form should fully meet the budget. In the project, the local production team should make original records according to the actually completed quantities and the actually consumed labor and materials as the basis for settlement of the construction task list and the limited material requisition list. After the task is completed, the settlement shall be made according to the recovered construction task list and quota requisition list, and the remuneration shall be paid according to the settlement content.
2. Establish a resource consumption ledger to implement intermediate control over resource consumption. The resource consumption ledger is an auxiliary record of cost accounting. Including family value composition account, budget cost account, increase and decrease account, employment account, material consumption account, turnover material use account, machine use account, temporary facilities account, technical organization measures implementation account and quality cost account.
Project financial members should submit resource information tables to the project manager and relevant departments on a regular basis according to the actual consumption of resources. After receiving the information table of various resources, the project manager and relevant departments should analyze the resource consumption level and the reasons for cost overruns according to the resource consumption and the actual completion of the project, and take corresponding measures to control resource consumption.
3. Adhere to standardized site management, plug waste loopholes and adhere to standardized site management, focusing on site layout management and site safety production management. According to the engineering characteristics and site conditions, on the premise of cooperating with the construction, the site layout is reasonably arranged. On-site safety production management is to protect the personal safety and equipment safety of the project site, plug all loopholes that may affect the project, and avoid all unnecessary losses.
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