1 Practical Obstacles in Quality Cost Management of Construction Enterprises
1. 1 The basic management of construction enterprises is weak and lacks routine analysis of economic activities.
The management fineness of construction enterprises is uneven, and there are widespread problems such as incomplete process data collection and insufficient analysis of conventional economic activities. For example, many project cost accounts are nominal, and there is no regular analysis of economic activities for a long time, and the generation of process profits is not clear. Only after settlement can we know whether it is profitable and how much it is profitable, so it is difficult to sum up management experience and existing problems; After the completion of the project, there is no consumption list of labor and main materials, and there is a lack of measurement of quality cost, especially quality loss. The measurement methods used are mostly extensive. Quality cost management is not only quality management, but also refined cost management, so it is difficult to carry out it effectively for a long time on the basis of existing enterprise cost management. The quality management system is not in place and there are superficial problems. Most construction enterprises regard ISO quality management system as the management system of enterprise quality management and assurance, and have passed the certification. Although the certification cycle is strict, the certification is relaxed after passing. This superficial phenomenon of "two skins" is an obstacle for enterprises that are determined to implement quality cost management and bring the quality management of China enterprises into line with international standards.
1.2 stealth treatment of quality loss
Project manager responsibility system is a system widely used by construction enterprises in project management. The project manager has complete use and control over the project funds during the project implementation. This really mobilized the enthusiasm of the project manager and facilitated the project manager to lead the implementation of the project freely; However, as long as the project is profitable, all abnormal expenses such as entertaining gifts and inviting guests to dinner can be reimbursed and accounted for as long as the project manager agrees, which is another reason why the project cost is unknown. In addition, project managers often avoid talking about the losses of the projects they are responsible for, so that the internal losses are kept secret and unknown; External losses are trying their best to keep things quiet and minimize major problems. Lack of enthusiasm, even conflicts with the quality cost management with obvious losses.
1.3 The competitive pressure in the buyer's market leads to quick success in decision-making.
China's construction enterprises are in a typical seller's market, coupled with China's abundant labor resources and low technical threshold, construction teams with migrant workers as the main body are blooming everywhere. After the market has gradually stabilized, the situation of oversupply is deepening. In the fierce competition, construction enterprises pay attention to the stability and expansion of the market, the renewal of technical equipment and the development of proprietary technology, the restructuring and listing of enterprises, which directly affect the survival of enterprises, but have little enthusiasm for those management methods that cannot be immediate. The construction market is not standardized, resulting in gray expenditure and benefit loss. Downgrading, price reduction and default in advance payment cause loss of enterprise interests. In addition, various kickbacks and agency fees form the gray expenses that enterprises are forced to bear. All these have set obstacles for cost accounting, and there are difficult data in quality cost management. In addition, it also distracts the energy and attention that managers should have used to improve enterprise management. What enterprises are most concerned about is whether they can get the project and get the advance payment back, and these problems that directly determine whether the enterprise is profitable have not been directly solved by quality cost management. Treating the headache and treating the foot pain, quality cost management has not been paid enough attention for a long time.
1.4 incomplete information management, incomplete collection of quality cost and lack of analysis and utilization.
Successful quality cost management is based on a certain level of information technology and information management. At present, there are many software for project management in the market, and there are few examples of forming a complete construction enterprise information system and being effective. There are many reasons, but the direct result is that construction enterprises still maintain the original extensive management model. Even if a special computer-aided system for quality cost management is established, it is difficult to play its role without a comprehensive information management system as the basis.
1.5 Unreasonable interference of the state and industry authorities in the operation of construction enterprises
Because construction enterprises are related to national property and people's life safety, it is necessary to standardize the procurement and operation of construction enterprises and supervise their production. However, government departments are still in the process of changing their functions from athletes to referees and from managers to service providers. Although the traditional management system has been revised under the planned economy, the traditional management habits have not been completely broken, and there is unreasonable intervention in the operation of construction enterprises. In some cases, the project procurement of construction enterprises can't operate completely in accordance with the market economy model, and it often happens that enterprises invest in government projects under government intervention, and irregular operation will greatly affect the effectiveness of quality cost management.
2 the use of information technology, computer-aided management countermeasures
The implementation of quality cost management can gradually reduce the dependence on personal experience through standardized operation (experience will change with personal psychological and physiological conditions and will be lost with personal departure), and realize knowledge-based project management. There are few cases in which construction enterprises successfully manage quality cost with the goal of improving quality, controlling cost and strengthening management in management practice. It is true that dealing with the above obstacles requires the adjustment and transformation of the construction market and related government functions; The domestic demand of computer-aided application of information technology should be the primary reliance and dependence of quality cost management of construction enterprises.
2. 1 Using information technology to solve the operational problems of quality cost management.
The collection and analysis of quality cost is difficult to operate, and the statistical difficulty of quality cost data is one of the problems encountered in the practice of quality cost management. Quality cost implementers believe that quality cost management has increased their workload, and after the initial period of excitement and curiosity, their interest in implementing quality cost has gradually decreased. In addition, in the process of refining quality cost data, it is found that the increase of data range brings about the geometric multiple increase of workload. In this case, only relying on information technology can solve the operability and integrity of quality cost management.
2.2 From the benefit of the use of information technology, quality cost management into the enterprise management information system.
Using advanced information technology to build an enterprise management information system should give priority to effectiveness. Only paying attention to hardware construction and portal construction, and understanding the information system from the perspective of enterprise management level marking, has entered the misunderstanding of the establishment of management information system. The realization of quality cost management needs the support of information technology, and the organic combination with project management system is the focus of its software development. The ideal quality cost information management platform for construction enterprises is based on a complete enterprise management information system including project management and financial management, or the former and the latter are nested in parallel to form an enterprise management information system. Realize data resource sharing, collect information immediately and accurately, and manage quality and cost carefully and simply.
2.3 the use of information technology to achieve "knowledge management."
Extensive management of construction enterprises has led to long-term neglect of data collection, collation and utilization, and gradually formed management relying on experience. Up to now, there is still no great improvement on the whole, which has a lot to do with the fact that information management still stays in the stage of paper records. Due to the complexity of recording and the difficulty of analysis, some records are often omitted or ignored in practice. The intervention of information technology can not only ensure that the workload will not increase, but also realize data collection, analysis and sharing, making high-level data analysis, such as data mining, possible.
2.4 the use of institutionalized information management, improve management transparency.
One of the obstacles to the implementation of quality cost management is the neglect of process cost in management. Establish institutionalized information recording, analysis and reporting, and incorporate them into normal work content, thus helping to avoid ignoring process costs. The information sharing realized by information technology makes a lot of information not only transmitted or lost in a certain department or a certain project, but also become the wealth of several departments, which also promotes the improvement of management transparency on the other hand.
2.5 the use of information technology to strengthen basic management.
Quality cost management is a management mode that embodies high-level management, and requires solid basic work as a prerequisite. Under the condition of low-level management basic work, quality cost management can't play its work efficiency, because quality management lies in improvement. Low-level basic management can not achieve the first step of quality cost management-improving project identification, and then can not carry out subsequent improvement work. At this time, information technology is the fastest and most effective way to improve management level. Of course, before the implementation of informatization, the training of personnel and the reorganization of institutions are also processes that cannot be ignored.
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