At present, the market economy system in China has been gradually established and is developing rapidly. As a construction enterprise, we all know that in order to undertake the construction task of construction projects, we must go to the construction project trading center (that is, the "tangible" construction market) to collect information seriously, boldly display the image of our enterprise, and bravely participate in bidding competition activities.
With the development of market economy, construction enterprises are facing fierce market competition. Whether an enterprise can be in an invincible position in the market competition depends on whether it can provide high-quality, short-term and low-cost building products for the society. This shows that project cost management has become the core content of project construction management. Project cost control runs through the whole process of project construction from bidding stage to completion acceptance. It is an important link in the overall cost management of enterprises, and must be highly valued in the organization and control measures to improve the economic benefits of enterprises.
First, the management of construction enterprises
In the current market economy environment, Chinese construction enterprises must pay special attention to their own business activities if they want to survive and develop. Pay attention to ideas, manpower allocation, management methods and personnel training.
From the ideological point of view, the essence of the socialist market economic system is to fully respect the role of the law of value and establish the relationship between buying and selling; Give full play to the role of market mechanism and create a healthy social and economic order. In the construction market, the number of construction projects determines the degree of market competition; It also determines the winning rate of bidding enterprises; At the same time, it also determines the contract price. As a construction enterprise, in the face of many competitors, we should psychologically establish the confidence to dare to beat competitors and win. Don't fall and get hurt, so you don't want to get up and join a new battle. We should build confidence and courage to win.
From the perspective of manpower allocation, the number of personnel in the business department of an enterprise should be the strongest. The standard of testing strength should be able to meet the needs of current and future enterprise survival and development. The so-called strong and weak, I think, mainly refers to the reasonable professional equipment of personnel. There are talents in both construction economy and engineering construction; There are talents in civil engineering and other majors. The leaders of construction enterprises do not attach importance to management, the personnel allocation is unreasonable, and the management personnel cannot be specialized, which are important factors for the development of construction enterprises' business activities.
(a) the implementation of a variety of breakthroughs and comprehensive strengthening strategy.
1, improve enterprise rules and regulations.
On the basis of reforming the internal management system, enterprises should clean up the existing rules and regulations, abolish and revise outdated and inapplicable rules and regulations in time, make great efforts to build internal rules and regulations and straighten out the internal management relationship with reference to the management experience of advanced domestic enterprises; It is necessary to establish and improve the internal standard system of enterprises, revise and improve all kinds of quotas, standardize the behavior of all employees with strict management systems and standards, and make enterprise management truly rule-based.
2. Insist on keeping promises and strengthening contract management.
If an enterprise wants to face the market, it is necessary to improve its popularity by strictly fulfilling the project contract, delivering the project on time and providing good after-sales service. It is necessary to improve the level of contract preparation, ensure the integrity of the contract, and take seriously the "Model Text of Construction Contract for Construction Projects" issued by the State Administration for Industry and Commerce and the Ministry of Construction; Project management should aim at the time limit and quality stipulated in the project contract terms, and organize construction production scientifically and effectively; The general contracting enterprise signs the general subcontracting contract with all subcontractors, and the general contracting enterprise is fully responsible for the project, while the subcontractors are responsible for the general contracting unit, effectively correcting some enterprises' behaviors that disrupt the market order and damage the corporate image, such as profiting from subcontracted projects, "hosting subcontracted projects with contracts", selling licenses, and "eating poorly". In addition, we should learn the methods and skills of engineering claim, bind the employer by contract, protect the legitimate rights and interests of the employer by contract, and strive to establish the position of the contractor as a commodity producer and operator with independent operation and self-financing in the market economy, so as to realize the transformation from construction enterprises to contractors.
3. Strengthen the management of the construction site.
The management level of the construction site is a window to reflect the management level of the enterprise. With strict job responsibilities and sound rules and regulations, the site management personnel and operators are bound, and the work discipline is serious to plug management loopholes. It is necessary to constantly improve construction machines and tools, pay attention to the lives of workers on site, and improve the working environment on site. Enterprises should start with civilized construction on site and rectify "dirty, chaotic and poor" construction sites. Every project should be checked and queued. For projects under construction with chaotic management, those that should be stopped should be stopped, and those that should be warned should be warned, so as to make the on-site management "clean environment, strict discipline inspection commission, orderly logistics and complete equipment" and strive to make the on-site management level climb to a new level.
4. Highlight quality management.
Enterprises should establish the concept that engineering quality is the life of enterprises, strengthen the quality awareness of employees, carry out construction in strict accordance with standards, conduct self-inspection according to quality standards, and establish and improve the quality assurance system. It is necessary to send the materials to the customs for inspection, construction operation, quality certification and quality accident treatment, so as to get rid of common quality defects, do a good job in the qualification management of subcontracting teams, and inspect and supervise the technology, quality and safety of subcontracting projects, so as to improve the first-time qualification rate of projects. We should seriously study GB/T 19000 quality management and quality assurance standards, master modern management science, effectively control the project quality, and effectively improve the project quality, especially the quality of large-scale residential projects. It is necessary to establish internal control quality standards, create more high-quality projects and improve market reputation.
5. Enhance accounting awareness and improve the level of cost management.
Enterprises should strengthen the management of material procurement, labor expenditure and project budget, so that the prediction and control of project cost can be implemented and the problem of "break even" in the project management system can be solved. It is necessary to strengthen quota management, make plans, organize production and calculate according to quota, so that quota can truly become a scientific tool to improve economic efficiency. We should conscientiously implement the General Principles of Enterprise Finance and the Accounting Standards for Enterprises, strengthen financial constraints and audit supervision, reduce unreasonable capital occupation and expenditure, reduce management expenses, and improve the efficiency of capital operation; It is necessary to formulate measures for internal financial management of enterprises, and reverse the problems such as inconsistent accounts and materials, untrue property, false cost, false profit and real loss; It is necessary to cultivate profit motivation, build an accumulation mechanism, control the excessive growth of consumption funds, and enhance the development potential of enterprises; We should make good use of the economic policies given by the state, actively revitalize the stock of assets and seek the development of enterprises. Loss-making enterprises should take practical measures to increase revenue and reduce expenditure to turn losses into profits.
6, increase investment in science and technology, strengthen equipment management.
Enterprises should firmly establish the idea of relying on technological progress and strengthening technological transformation to enhance their competitiveness and development potential. It is necessary to establish and improve the management system of technology development and technological progress headed by the chief engineer, closely follow the development trend of advanced construction technology at home and abroad, and increase the intensity of adopting new technologies, new processes, new materials and new machinery. At the same time, we should pay attention to technology accumulation and continuous development to form a construction method with the characteristics of the enterprise itself. Enterprises should also attach great importance to the equipment management of construction institutions, implement the integrated management of "management, use, maintenance, repair and calculation", do a good job in the leasing and adjustment of mechanical equipment within enterprises, improve the utilization rate of mechanical equipment, and make good use of depreciation and maintenance fees of equipment in accordance with relevant national equipment management regulations to ensure the normal maintenance and renovation of mechanical equipment in enterprises. Construction departments at all levels should actively seek the support of relevant departments, open up funding channels for technical equipment and technical transformation for enterprises through multiple channels, concentrate superior technologies and enterprises, and improve the technical equipment level of the whole industry.
7, serious discipline, strict governance.
Leaders at all levels of enterprises should be strict with themselves, take the lead in setting an example and overcome short-term behavior and fear of difficulties; According to the enterprise's economic responsibility system, rules and regulations and labor discipline, standardize the behavior of enterprise employees (including operators), exercise enterprise management autonomy according to law, and ensure the healthy and orderly business activities of enterprises; Business operators should dare to grasp and manage, praise the advanced, help the backward, seriously investigate and deal with all kinds of violations of discipline, and severely deal with employees who violate discipline. Resolutely dismiss, 8. Establish a good corporate atmosphere; At present, enterprise managers should focus on site management and strengthen the comprehensive management of enterprises according to the idea of "grasping the market outside, grasping the site inside, promoting the site with the market and protecting the market with the site".
(2) In terms of management methods, we should mainly do the following work:
1, comprehensively collect information, which is useful data or text image data. Our criteria for collecting information are timeliness, correctness and reliability. Static information depends on daily collection and arrangement; Dynamic information depends on timely collection and processing.
2. Seize the opportunity in time, that is, find the information source of project contracting, sign up for bidding activities in time, use all conditions to publicize the strength image of your own enterprise, timely summarize the information of winning the bid and participating in bid opening activities of yourself and others, and find out what you can learn from it. You can't miss every available opportunity.
3. Learn to use computer application technology, master the general knowledge of database, the general methods of prediction and analysis, the application skills of electronic information collection, transmission and printing, and the application of network technology.
4. In actual business activities, the most important thing is to learn and master the methods of general business forecasting, decision-making and control. Very useful in the bidding process.
From the cultivation of management talents, it can be seen that managers need all kinds of knowledge, namely, laws and regulations related to construction projects, industry management regulations, market management, social relations, psychology, computer application, construction economy, engineering construction technology, quality management regulations and so on. Facing the rapid development of knowledge and information today, the times require us to constantly learn and master new knowledge, so that we can adapt to the needs of the development of market economy.
Market operation is the primary link for construction enterprises to participate in social and economic activities. From the enterprise's point of view, it is the concrete embodiment of the overall quality of the enterprise. As a construction enterprise, if it can't create high-quality projects and provide high-quality services for the society, it won't have a good corporate image and reputation, and it can't create good conditions for its own business activities.
Second, the construction project management
Construction project management is an important part of modern enterprise system. In order to establish a modern enterprise system, construction enterprises must implement project management. Only by doing a good job in construction project management can we improve the modern enterprise system and make it scientifically managed. Construction project management is market-oriented management, and the market is the environment and conditions for construction project management; Enterprise is the main body of the market and the basic economic cell of the market; The main body of a construction enterprise consists of several engineering project units. Engineering project is the assembly place of production factors of construction enterprises, the embodiment and source of enterprise management level, which directly maintains and restricts the development of enterprises. Only by focusing on project management, strengthening project management, achieving project contract objectives, controlling project costs and improving project investment benefits can construction enterprises finally improve their comprehensive economic benefits, gain all-round social reputation and gain broader space for their own survival and development. The implementation of construction project cost management in engineering construction is the foundation and core of enterprise's survival and development. It is an important link in project management activities to control the cost in the construction stage and achieve the purpose of increasing income and reducing expenditure. This paper will discuss this issue in order to play a guiding role in the production and operation of enterprises.
(A) the content and characteristics of construction project management
The content of construction project management is to study how to effectively plan, organize, coordinate and control the project according to the internal logical laws of the project, so as to adapt to the internal and external environment, organize efficient construction, optimize the combination and rational allocation of production factors, ensure the balance of construction production, and use modern management techniques and means to achieve the project objectives, so that enterprises can obtain good comprehensive benefits. Construction project management is to plan, organize, control and coordinate the whole process of the project in an all-round way, so as to achieve the specified quality, specified construction period and approved cost budget. The object of project management is the project. Because the project is one-off, it needs to be managed with the concept, theory and method of system engineering, which is comprehensive, scientific and procedural. The goal of project management is the goal of the project. It defines the main contents of project management as "three controls, two controls and one coordination", namely, schedule control, quality control, cost control, contract management, information management and organization and coordination.
The production factors of construction projects include labor, materials, machinery and equipment, technology and capital. These factors have the characteristics of collection, relevance, purpose and environmental adaptability, and are a three-dimensional and multi-dimensional relationship, indicating that the project has the characteristics of systematic construction and construction project management. To strengthen the management of construction projects, it is necessary to analyze the production factors of construction projects in detail and carefully study and strengthen their management. The management of production factors of construction projects is mainly reflected in four aspects:
1, optimize the allocation of production factors, that is, equip or put production factors in a timely, appropriate amount, appropriate proportion and appropriate position to meet the construction needs;
2. Optimize the combination of production factors, and properly match the production factors that will be put into construction projects to play a coordinating role;
3. Dynamic management of production factors. Dynamic management is the means and guarantee to optimize configuration and combination. The basic content of dynamic management is to effectively plan, organize, coordinate and control various production factors according to the inherent laws of the project, so that they can flow reasonably in the project and seek balance in the dynamic process;
4. Use resources reasonably and efficiently, improve the comprehensive benefit of project management and promote overall optimization.
(B) the construction project management system
The construction system of engineering project management includes three subsystems: technology, society and economy, which are three different aspects of the construction project system, interacting and influencing each other.
1, technical system. Technical system is the core of the three subsystems, because the ultimate goal of construction project management is to deliver low-cost and high-quality engineering products to the owners. The key of architectural activities is technical activities. Only by adopting advanced technical measures can we achieve low input and high output and create high-quality products. It is an important content of the technical system to determine the scientific and reasonable construction scheme and technology.
2. Social system. Construction projects are operated by people, so there must be a connection between people, that is, a social system. Project management, people are the first element. As the first person in charge of a construction project, the project manager must have high political quality, comprehensive construction technical knowledge and high organizational leadership ability, and the key to the embodiment of this organizational leadership ability lies in whether the enthusiasm of the employees can be fully mobilized, which is also the key to the smooth realization of the project objectives.
3. Economic system. Economic system is the key subsystem of project management and construction system, and it is also one of the "target subsystems". Engineering construction is a kind of production process and economic activity. "People, materials, machines" and funds must be invested in engineering construction. Too much investment will cause waste, and insufficient investment will affect the construction progress and engineering quality.
Economic system is accompanied by technical system and social system, which is a system of input and production. Every link in the construction process should be analyzed for input generation, responsibility cost management should be done well, and various resource elements should be dynamically optimized and combined according to time rhythm to ensure maximum output with the lowest input. That is to say, every link in the construction and production process of an engineering project should be subject to project cost control, and the cost accounting process should be synchronized with the construction and production process, and the time should be consistent, so as to ensure the accuracy and consistency of project cost accounting and really do a good job in project cost control.
Third, the project cost control
Project cost control refers to guiding, supervising, adjusting and limiting the human resources, material resources and expenses consumed by production and operation in the process of project cost formation, correcting the deviations that have occurred and occurred in time, controlling all production expenses within the planned cost and ensuring the realization of cost objectives. The purpose of construction project cost control is to reduce project cost and improve economic benefits.
(A) the project cost control principles
The implementation of construction project cost management in engineering construction is the foundation and core of enterprise's survival and development. It is an important link in project management activities to do well the cost control in the construction stage, achieve the purpose of increasing income and reducing expenditure, and thus play a guiding role in the production and operation of enterprises. The principle of construction project cost control is the foundation and core of enterprise cost management, and the construction project management department should follow the following basic principles when controlling the project construction process:
1, the principle of cost minimization The fundamental purpose of cost control of construction projects is to promote the continuous reduction of construction project costs through various means of cost management, so as to achieve the lowest possible target cost. When implementing the principle of cost minimization, we should pay attention to the possibility of reducing costs and reasonable cost minimization. On the one hand, tap all kinds of ability to reduce costs and make the possibility become a reality; On the other hand, we should proceed from reality and set a reasonable lowest cost level that can be achieved through subjective efforts.
2. The principle of total cost control Total cost management is the management of the whole enterprise, all employees and the whole process, also known as "three-all" management. The overall control of project cost has systematic and substantial contents, including the responsibility network of various departments and units, team economic accounting and so on. And it is necessary to prevent cost control from being neglected by everyone. The whole process control of project cost requires that the cost control work should be carried out continuously with each stage of project construction progress, and the effective control of construction project cost should be maintained from beginning to end.
3. The principle of dynamic control The construction project is one-off, and the cost control should emphasize the intermediate control of the project, that is, dynamic control, because the cost control in the construction preparation stage only determines the cost target, formulates the cost plan and formulates the cost control scheme according to the specific content of the construction organization design, so as to prepare for the future cost control; And the cost control in the completion stage, because the cost profit and loss is basically a foregone conclusion, even if there is a correction, it is too late to correct it.
4. Principles of target management The content of target management includes: setting and decomposition of targets, implementation and implementation of target responsibilities, inspection of target implementation results, evaluation and revision of targets, forming a cycle of planning, implementation, inspection and processing of target management, namely PDCA cycle.
5. The principle of combining responsibility, right and benefit In the process of project construction, all departments and teams of the project management department should shoulder the responsibility and enjoy the power of cost control. At the same time, the project manager should regularly check and evaluate the performance of various departments and teams in cost control, and implement rewards and punishments. Only by truly controlling the cost of combining responsibility and rights can we achieve the expected results.
(2) Project cost control measures
The way to reduce the cost of construction projects should be to open source and reduce expenditure, or to open source and reduce expenditure. Only open source without throttling, or only throttling without opening source, can not achieve the purpose of reducing costs, at least not the ideal effect of reducing costs. The measures to control the project cost can be summarized into three aspects: organizational measures, technical measures and economic measures. Organizational measures, technical measures and economic measures of project cost control are combined and interacted with each other. The project management department is the project cost control center, and it is necessary to set the project cost control objectives based on the bidding quotation, and all departments and teams should work together to form a project cost control system based on the market bidding quotation for economic optimization of construction scheme, material procurement and labor allocation.
1, organizational measures.
The project manager is the first person in charge of project cost management. Fully organize the cost management of the project department, grasp and analyze the profit and loss situation in time, and take effective measures quickly. The engineering department is responsible for the construction technology and progress of the whole project. On the premise of ensuring the quality and completing the task on time, advanced technology should be adopted as far as possible to reduce the project cost. The business department is responsible for contract execution and contract management, declaration and dunning of project progress payment, and handling construction compensation. The Ministry of Economic Affairs should pay attention to strengthening contract budget management and increasing project budget revenue; The finance department is in charge of the financial work of the project, and should analyze the financial revenue and expenditure of the project at any time and allocate funds reasonably; Other departments and teams of the project management department should carefully organize, carry out their duties, and increase revenue and reduce expenditure.
2. Technical measures
1) Formulate advanced, economical and reasonable construction scheme to shorten construction period, improve quality and reduce cost. The construction scheme includes four major contents: the determination of construction methods, the selection of construction machines and tools, the arrangement of construction sequence and the organization of flow construction. Correct selection of construction scheme is the key to reduce cost.
2) In the process of construction, strive to find various technical measures to reduce costs, such as new processes, new technologies and new materials, so as to reduce consumption and improve work efficiency.
3) Strictly control the quality, put an end to rework, shorten the acceptance time and save costs.
3. Economic measures
1) Labor cost control and management. Mainly to improve the labor organization and reduce the waste of slowdown; Implement a reasonable reward and punishment system; Strengthen technical education and training; Strengthen labor discipline, reduce unproductive and auxiliary employment, and strictly control the proportion of unproductive personnel.
2) Material cost control and management. Mainly to improve the procurement, transportation, sending and receiving, storage and other links of materials, reduce the loss of each link and save procurement costs; Reasonable stacking of site materials to avoid and reduce secondary handling; Strict material approach acceptance and quota acquisition system; Formulate and implement technical measures for saving materials, rationally using materials and comprehensively utilizing various resources.
3) Mechanical cost control and management. Mainly is the correct selection and rational use of machinery and equipment, do a good job in the maintenance of machinery and equipment, improve the intact rate, utilization rate and efficiency of machinery, so as to speed up the construction progress, increase production and reduce machinery use fees.
4) Control of indirect expenses and other direct expenses. Mainly to streamline management institutions, reasonably determine the scope and level of management, and save construction management fees.
5) The establishment and improvement of organizational structure cost control runs through the whole process of engineering construction, and the indicators of cost control are comprehensive and mass. All project managers, especially project managers, should bear their own responsibilities according to their own business division. Only by organizing all contractors and working together can we achieve the goal of controlling costs. Therefore, it is necessary to establish a project cost control system with the project manager as the core. Project manager responsibility system is one of the characteristics of project management. The implementation of the project manager responsibility system requires the project manager to be fully responsible for the progress, quality, cost and safety of the project construction, especially to put cost control in the first place. Otherwise, it is difficult to achieve the expected cost target, which will inevitably affect the economic benefits of the project.
6) Establish a responsibility system for cost control. In our work, we often make some work indicators to measure managers' responsibilities, or make progress targets based on the completion of planned progress as the basis of rewards and punishments, but we often ignore the responsibility of cost management, such as: blindly emphasizing quality and increasing the dosage of lower-grade cement components without authorization, which ensures the quality indicators, but increases the production cost; Using a super-large mechanical combination to complete a smaller unit project is the so-called "cannon to kill mosquitoes", with guaranteed progress and extremely high cost consumption. Finally, not knowing is the surprise. In short, in the project construction management, the contractor should further clarify the responsibility of cost management on the basis of the original responsibility. Make everyone, especially the cadres and workers of state-owned construction enterprises, have this understanding, establish the sense of ownership of enterprises and collectives, make careful calculations, reduce costs and strictly control expenses. Therefore, it is particularly important to establish a strict responsibility system for cost control, and use unified norms and responsibilities to restrain and guide the work of project participants to ensure that the construction project achieves the expected economic indicators.
7) What are the contents of cost control in engineering construction? Through more than ten years of work experience, the author analyzes and summarizes the following aspects:
(1) contract: according to the construction drawing and contract, the detailed construction organization design is made according to the project, quality, progress and other indicators required by the contract, which is the basis for making the planned cost. Timely declare the tentative projects and sub-projects with changes in the contract. Maximize the project income. Make use of the rights conferred by the contract to reasonably increase revenue and reduce expenditure.
(2) Technology: First, scientifically plan the layout of the construction site according to the actual situation of the construction site to create conditions for reducing waste and saving expenses; According to their own technical advantages, fully mobilize the enthusiasm of managers, make reasonable suggestions, and expand the scope and depth of cost control as soon as possible.
(3) quality and safety; Strictly follow the engineering technical specifications and safety operation procedures, reduce and eliminate the occurrence of quality and safety accidents, and minimize all kinds of losses.
(4) Machinery management: according to the engineering needs, select machinery scientifically and reasonably, and give full play to the efficiency of machinery; It is necessary to arrange construction paragraphs reasonably, improve the utilization rate of on-site machinery and reduce the cost of machinery; Maintain the machinery regularly, improve the mechanical integrity rate and ensure the overall progress. For machinery and equipment that must be rented, market research should be done well.
(5) Materials: Material procurement should follow the principle of "good quality, low price and short transportation distance", correctly measure and carefully check the purchased materials, and minimize the management consumption in the procurement process. Scientifically organize the material use plan according to the construction progress plan to avoid the phenomenon of stopping work and waiting for materials; Strictly control the use of materials, check them regularly, and keep abreast of the comparative data between actual consumption and project progress; Reusable materials should be recycled in time, and recovered in time after use, which is conducive to recycling and reducing rental costs, thus reducing costs.
(6) Administration: First of all, we should streamline the management organization, avoid overstaffing and reduce unnecessary salary expenses; Control the amount of non-productive expenses such as operating expenses. Property and materials used for administrative office should be used on cards to prevent damage and loss.
(7) Finance: The finance department is an important part of cost control, mainly through auditing the expenditure of various expenses, balancing the dispatching funds, establishing various auxiliary records and cooperating with the management department to inspect and supervise the cost implementation of various departments. , to conduct a comprehensive cost analysis of the project, and timely feedback to the decision-making department, so as to take effective measures to correct the deviation of the project cost.
The content of cost management responsibility is briefly described from seven aspects, so how to implement cost management responsibility in project construction requires us to master the dynamic control of construction project cost.
8) Dynamic control of construction project cost The construction project cost control links include: the implementation of the construction project cost responsibility system, the inspection and coordination of the implementation of the construction project cost plan, and the accounting of the construction project cost.
(1) Implement the responsibility system for planned cost of construction projects. Before the project starts, a mature construction enterprise will first determine the cost plan based on the analysis and summary of the project investment and the actual cost in previous years. After the cost plan is determined, the project intends to allocate the target to various functional personnel, construction teams and construction teams according to the requirements of the plan, and sign a cost contract responsibility form (or contract). Then the contractor put forward specific measures to ensure the completion of the cost plan. I won't go into details here.
(2) Strengthen the inspection and coordination of the implementation of the cost plan. The project management department should regularly check the implementation of the cost plan, analyze it in time after the inspection, and take measures to control the cost expenditure to ensure the realization of the target cost plan.
According to the contract cost and planned cost, the project management department will draw a monthly cost line chart. In the process of cost plan implementation, dot on the same map every month to form the actual cost polyline, and the cost deviation can be analyzed. The difference of each broken line at the same time is the cost deviation of this period.
There are three kinds of cost deviation: actual deviation = actual cost-contract cost planned deviation = contract cost-planned cost target deviation = actual cost-planned cost. The smaller the target deviation, the better the cost control effect. Target deviation is the sum of planned deviation and actual deviation. If the deviation is large, the reasons should be further analyzed.
9) Summary In view of the above discussion, the author believes that cost control should be done from the following aspects:
(1) First of all, we should establish a perfect cost management organization and a cost control system with the project manager as the main body.
(2) Formulate and improve the responsibility system of cost management, and formulate a series of rules and regulations, so that the responsibility of cost control can be implemented in every corner and everyone of construction management.
(3) Master scientific, reasonable and practical dynamic control methods of construction project cost.
In a word, the cost control of construction project is a complex system engineering. The cost control of construction projects mentioned in this chapter needs to be applied flexibly, and the actual operation should be adapted to local conditions. Different project scales, different construction enterprises and different management systems are different, but in any case, construction enterprises guide, supervise, adjust and limit the human resources, material resources and expenses consumed by production and operation. Therefore, "increasing production and saving, increasing income and reducing expenditure" is the same point of every construction enterprise, and it is necessary to constantly summarize and improve the ways and means of cost control in practice to ensure the realization of project cost objectives.
To sum up, construction project management and project cost control are complementary, and only by strengthening construction project management can project cost be controlled; Only by achieving the purpose of project cost control can it be meaningful to strengthen construction project management. Construction project cost control embodies the essential characteristics of construction project management and is the core content of construction project management. Construction project cost control is an objective and fair yardstick to evaluate the management performance of construction projects.
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