First, about the system cost.
Institutional cost is the inefficiency and cost increase caused by backward project management system, which does not meet the construction principle of project law, the law of project management and the needs of market competition. At present, there are three outstanding problems in construction enterprises: first, there is no separation between management and labor services, and there are many engineering teams and high costs in enterprises; Second, the two-level project departments of parent company and subsidiary company overlap, which increases the cost; Third, the enterprise has not yet established the internal market of talents, services, materials, equipment and capital, and the allocation of production factors still adopts the traditional management system and mode.
For the earthwork construction of a certain project, the earthwork transportation distance is three kilometers, so we will give our own team 10 yuan/cubic meter, lose money ourselves, and subcontract it to the external team 7 dollar/cubic meter for profit. Project managers generally believe that the use of internal team is a loss, and the use of external services is a profit: the salary of our employees is 2 ~ 3 times that of migrant workers (including labor insurance and other expenses), while the work efficiency is1/2 ~1/3 of migrant workers; Our engineering team has13 waiters,13 old, weak and sick, and probably13 people who can really build in the first line. Therefore, some construction teams are actually a small project department, relying on outsourcing services in construction, not a real service layer. At present, the average age of front-line workers in the construction team is over 40 years old, and there are only twenty or thirty workers in the construction team every day. It is difficult to form real production capacity without labor. This is the reality that we must face.
At present, key projects are basically managed by the second-level project department. On the one hand, we are very used to this traditional management system, thinking that the management span is small, the management level is shallow and familiar; On the other hand, the establishment of the project department is convenient for the use of funds, the management of construction teams and labor services, and the arrangement of waiting personnel. Why not? Is that no one considers the cost of the project. After evaluation, although several key projects can save labor, materials and machinery costs, the management costs will be overrun, and some even exceed the estimated budget by more than one time. Every 1 project department, the management fee is increased by more than 2 million yuan every year. A project has four project departments, the construction period is three years, and the increased cost is 200× 4× 3 = 24 million yuan. If it is a 240 million project, 10% profit will be eaten. If the project is too scattered and there are too many units and teams, the final result is that everyone has food, but no one has money to earn. This is the institutional cost.
Establishing and perfecting the "five markets" of talents, services, materials, equipment and funds within enterprises is the basis and premise of project management. The optimal allocation of production factors in project construction comes from the market, and dynamic management returns to the market. Only in this way can we ensure the full autonomy of the project and realize the dynamic management of the optimal allocation of production factors. Only by forming a competitive mechanism, improving labor productivity, maximizing the use of enterprise resources and reducing costs can the project benefit be maximized. Some units have set up project management departments, but the government departments focusing on resettlement are not the real talent market; Some social labor management centers exist in name only, and there is no list of qualified subcontractors, let alone effective dynamic management; The fund centers of most units do not really perform the internal banking functions of project settlement and fund financing. The "five major markets" system has not been established, which brings huge hidden costs to projects and enterprises and is difficult to measure.
Second, about the mechanism cost.
The so-called mechanism cost mainly refers to the increased cost due to the imperfect, imperfect, unreasonable and non-implementation of the principles, policies, rules and regulations and supporting measures of employing people, distribution, encouragement, supervision and restraint, which leads to the great economic losses caused by management confusion, decision-making mistakes, poor quality and graft.
Over the years, we have made many beneficial explorations and efforts to improve the project management mechanism, and gradually formed a relatively mature and stable project management system and management methods, which has played an effective guiding role in project management. There are two outstanding problems in the work: first, the mechanism is not perfect, and second, the rules and regulations are not implemented and implemented effectively. If a few units implement the competition for project managers, most units still adopt the dispatch system; The relationship between labor and capital care, the selection and operation of subcontracting teams are not standardized, regardless of qualifications and performance; The incentive mechanism is not active, and the reward is heavy and the punishment is light. Wage income is not linked to the size of the project, profit and loss, only negative; Who will supervise and restrain the project management department and the project manager? How to supervise and restrain? Who will check the effect of implementing supervision and restraint? These problems have not been fundamentally solved, and there is a lack of basic working procedures and responsibilities. In some workplaces, many people go to enterprises and institutions. You can only watch the scene, listen to the report, ask for materials, come back and say that the problem is good, wait until the problem is exposed, then monitor the audit, then settle it, and so on. We are paying a heavy mechanism cost every day.
Third, about the quality cost.
Quality cost refers to the incremental cost or great opportunity cost brought to enterprises and projects due to the personal quality factors of project managers and project managers, such as decision-making mistakes, out-of-control management, invalid claims and low efficiency.
The project manager should have good political quality, leadership quality, technical quality and physical quality. Political quality is the first, and the project manager should have a high sense of political responsibility, strong revolutionary dedication and strong sense of market competition. The first problem is to correctly understand why you want to be a project manager. Is it dedicated to the enterprise or making money for the individual? After creating good economic and social benefits for enterprises through project management, we should advocate the legal and reasonable realization of personal value and obtain due benefits. Those who try to get rich by managing projects can only be "rich abbots and poor temples". The project manager should not only have strong organization, coordination, control and public relations ability, but also have high technical quality, construction technology and experience, be familiar with construction organization design, master construction budget and understand financial statements. Only in this way can he have a clear business mind, make correct and decisive decisions, manage and control well, and have financial management skills. Although a few project managers have obtained the first-class qualification certificate, they are still in a hazy state about what to manage, how to manage it, how to manage it well and how to maximize the benefits. The project quality cost managed by such a project manager will be huge, and the money that can be earned will not be earned, and the expenses that can be saved will not be saved. The opportunity loss will increase and the incremental profit will decrease.
Four, on the establishment of a sound and standardized "five major markets"
It is necessary for the project construction to implement the project manager responsibility system and the dynamic management of the optimal allocation of production factors. Then establishing and perfecting the internal market of talents, services, materials, equipment and funds is a sufficient condition for the construction of project method. Therefore, if there is no standardized "five major markets", it is not a real project law construction, nor is it a perfect project management. The "five major markets" have been very successful in industrial and civil construction enterprises, such as Beijing Urban Construction, China Construction First Bureau, Shanghai Construction Engineering, Shanghai Tunnel and other large enterprise groups. Relying on Beijing, Shanghai and other big cities, they have complete "five major markets" in their enterprises and achieved good economic benefits. We can learn from their successful experience and mature practices. At present, our biggest obstacle is the construction team model formed over the years due to historical evolution. Although it has undergone several changes, the basic organizational structure and labor distribution have not changed, and there are still a large number of construction teams. A large number of our technical and management talents are in the engineering team, all our labor force is in the engineering team, and our mechanical equipment is also in the engineering team. The existence of the engineering team makes it impossible to establish our "five major markets". If you don't break, you will stand. While establishing the "five major markets", we must gradually abolish the construction team system, so that engineering and service personnel can enter the talent center, workers can enter the labor service center, machinery and equipment and drivers can enter the equipment rental center, and the project department can independently set up a material procurement market and purchase materials through local bidding. The parent company and subsidiaries set up their own fund centers to be responsible for the project payment settlement of enterprise engineering projects.
The establishment of "five major markets" will change the serious situation of team suspension at present. Every year, an engineering organization receives 500 million jobs, and there will also be team shutdowns. The reason is that a project department is set up to play several teams, and other teams have to wait for tasks. On the one hand, there is a shortage of on-site labor force to hire a large number of migrant workers, on the other hand, our own engineering team is in a state of suspension. Cancel the establishment of the engineering team, give priority to internal personnel, and hire external services on the premise of insufficient labor force, which ensures that internal personnel have work and food, which is conducive to the stability of personnel. If the requirements of internal employees are too high, the work efficiency is too low, and the technology is too poor, which violates the labor contract and enterprise rules and regulations, the project manager has the right to dismiss and return to the labor center for waiting. The engineering technicians and service personnel of the engineering team are a lot of valuable human resources in our enterprise. After they enter the talent market, they can greatly increase the available talent resources of enterprises. When the project department is established, according to the needs of the project, project managers and individuals are used to compete for posts. If the professional ability, technical quality and moral quality are not qualified for the work of the project department, the project manager has the right to dismiss him and return him to the talent market for employment. Personal performance and assessment opinions will be recorded in my file for reference in the next appointment. The project manager fully implements the system of competition for posts. After winning the bid, the legal representative of the enterprise signs a project manager responsibility contract with the hired project manager, authorizing him to manage the whole process of the project. In this way, every cadre and worker can be in a state of competing for posts and being at the bottom, which can enhance the spirit of loving their posts and dedication, effectively mobilize everyone's enthusiasm, fully tap people's potential, and we can summon multiple productive forces from the talent and labor market.
Enterprises should attach importance to the construction of project managers. There are several ways to improve the quality of project managers: first, strengthen the training of project managers at all levels, not for issuing certificates, but through various ways, from classroom guidance to simulation work and on-the-job training, so that they can really learn to be project managers, learn to manage projects, and improve their political quality and professional ability; Second, competition for posts, merit-based admission, especially the selection of young and middle-aged technical talents who have outstanding performance in engineering practice to the post of project manager; The third is to strengthen supervision and restraint, improve and perfect various rules and regulations of project management, and strictly implement them. Implement a supervision and restraint mechanism that combines the supervision system between the party and the masses within the project and the supervision system at the enterprise level, and regularly evaluate, audit and check the project; Fourth, implement the system of regular debriefing of project managers, report the construction progress, safety and quality, cost accounting, financial status and civilized construction in writing every quarter, and consciously accept the supervision of enterprise management; Fifth, the enterprise level should resolutely replace incompetent or low-quality project managers to prevent greater losses and pay heavy quality costs.
The establishment of machinery and equipment rental market is not to transport idle equipment back to institutions or bases for rental. This market should be a tangible market based on information, where transactions can be completed and equipment can be sent from the old site to the new site. Drivers and maintenance workers bring mechanical equipment into the equipment rental center, which is managed by the center. The equipment rental fee charged by the center to the project includes driver's salary, equipment depreciation fee, large, medium and small repair fee, oil fee, material fee and import and export fee. The maintenance of machinery and equipment is the responsibility of the center, and the charging method of subcontracting machinery construction projects can also be adopted. When the two parties sign a lease contract, the center is responsible for maintenance or storage when the project is completed or the equipment is used and there is no new workplace. The internal market price must be lower than the external market price, otherwise, the project department should be allowed to use external mechanical equipment. To optimize allocation and dynamic management, we must first meet the needs of the project, and its premise must be economic rationality, mutual benefit and mutual benefit, and both sides have economic interests.
Mechanical equipment rental center complete sets of mechanical equipment, such as highway pavement mixing and paving equipment, earth-moving machinery, pile foundation construction equipment, beam-making and erection equipment, etc. , can be equipped with management, technology, drivers and maintenance personnel as the center of the equipment to form an internal professional mechanized engineering company, in the form of a branch to participate in the internal market competition and external market competition.
The project price allocated by the owner first enters the account of each project department of the enterprise fund center, and the wages and subsidies of the project department personnel are paid by the fund center after the standards are approved by the competent department of the enterprise, and the bonuses are paid in time according to the contract. The project funds for subcontracting materials, equipment and services shall be paid by the fund center according to the contract and payment procedures; The daily office and entertainment expenses of the project department shall be used in a lump sum according to the regulations, and the loan shall be paid and written off in the fund center in stages after being approved by the competent department. Gradually realize the informationization, networking and monetization of the financial accounting of the project department.
The "five major markets" are characterized by marketization, informationization and legalization. Revoking the construction team and establishing "five markets" is a major system reform and a fundamental mechanism transformation, which will greatly reduce our system cost, mechanism cost and quality cost and raise the project management level of enterprises to a new level. After the completion of the restructuring, we should pay close attention to the pilot, gain experience, and then implement it steadily in the overall situation. The establishment of perfect "five markets" will enable construction enterprises to maximize project management benefits with minimum investment, highest efficiency and lowest cost, and meet the needs of low-cost competition in the construction market.
Five, some specific opinions on reducing the project cost and improving the economic benefit.
(A) the establishment of qualified subcontractors list, bidding to choose labor.
According to the requirements of standard implementation, construction enterprises must establish a list of qualified subcontractors, implement dynamic management of subcontractors entering the list, and conduct regular follow-up assessment, performance record, annual assessment and survival of the fittest. In a sense, our project quality depends on the quality of the contractor team, and our project cost depends on the tightness of the subcontractor team management. Project managers want to choose a contractor team with high quality and good reputation, but it is difficult to get rid of the pressure of various relationships and use dissatisfied teams against their will. When the contractor team has safety and quality problems, it is difficult to punish or repel them. When the contracting team asks for price adjustment, it is difficult to refuse or counterclaim. Therefore, it is imperative to select the subcontracting team through bidding. We should formulate corresponding rules and regulations and take practical measures to do this work well. Perfecting the list of qualified subcontractors is the basic work of bidding and selection, and we must make up our minds to build it. Choosing the contracting team in bidding can improve the project management level and reduce the project cost from the source. It is conservatively estimated that if all enterprises adopt bidding to select the labor force, our cost reduction rate can be increased by three to five percentage points.
(2) Fully implement the project cost accounting system and suspend the team-level accounting system.
Implementing project cost accounting system is an important content of project management. The project cost accounting system is based on the project to collect the project cost and analyze the profit and loss, so as to accurately reflect the project management and evaluate the performance of the project manager. Project cost accounting conforms to the law of project cost occurrence and the law of project management and financial operation. However, the traditional team-level accounting system is based on administrative units. The cost is collected by the construction unit rather than the project, which can only reflect the current profit and loss of a unit but not the profit and loss of a specific unit project or project. In addition, it is difficult to accurately divide the hidden losses or undistributed profits brought by the construction team from the previous construction sites, or the cost of managing several construction sites at the same time. I don't know whether it is the excess of bridges or the loss of subgrade. The meat is rotten in the pot. Therefore, team-level accounting is outdated, and a method that is not suitable for the new system should be suspended. Of course, with the establishment of the five major markets, the withdrawal of the construction team will naturally be suspended.
Project cost accounting system, unit project or division project should have pre-construction budget, in-process accounting and post-construction final accounts. Before construction, we should first budget the cost, compare the profit and loss with the bid price, find out the profit and loss factors, clarify the management key points and formulate corresponding countermeasures; In the process of construction, the cost of the unit project is summarized quarterly or monthly, and analyzed with the budgeted cost, so as to expand the profit point and reduce the loss point, so that the loss factor is always under control until it is eliminated. After the completion of the unit project, the financial statements should be made in time, the indirect expenses and the period expenses should be allocated reasonably and legally, the profit and loss analysis should be carried out, the reasons for the profit and loss should be found out, the experience and lessons should be summarized or the focus of the claim should be clarified. The sum of the current project cost of each unit project in the whole project is the current cost of the whole project. With the accounting of the project cost of each unit, the accounting of the whole project is simple and clear.
(3) Carefully evaluate the project and strengthen interim financial inspection and audit supervision.
At present, all units have generally carried out project evaluation as the basis for enterprises to sign project management responsibility contracts with projects. They formulated detailed evaluation methods and set up a special temporary evaluation organization, which was organized by the leaders themselves. We have found many contradictions and problems in our work practice: first, there is no internal quota or scientific index, and we can only judge by experience or similar engineering indicators, which is unscientific and unreasonable; Secondly, the drawings of the project department are not uniform, the construction contract is too thick, the implementation of the project department and the responsibility budget is lagging behind, and the assessment basis is insufficient; Third, the actual construction environment and bidding conditions on site have changed greatly, and there are many design changes and uncertainties, so it is very difficult to evaluate the bid, and the accuracy of the bid evaluation results is poor, which is difficult to be accepted by the project department or enterprises. Therefore, the project evaluation must be carried out under the corresponding conditions, and in-depth and meticulous on-site investigation must be carried out, and the correct conclusion can be drawn on the basis of the organization and budget of the project department, so as to mobilize the enthusiasm of the project department to create profits and safeguard the legitimate interests of enterprises.
We must strengthen the control of the construction process and strengthen the mid-term financial inspection and audit supervision. Practice has proved that it is difficult to find and solve problems in project management only by running around to catch films, extensive management and simple contracting and trusteeship management. If the project department reports good news instead of bad news, falsely reports profits, issues loans, and defrauds honor, it is difficult to find it as a superior organ and leader. Only by carefully carrying out financial inspection and audit supervision, that is, reading statements and account books, checking inventory and vouchers, can accounts receivable be counted as accounts payable, and both finance and planning can be checked. Only by finding out the financial background of the project and realizing the cost can we really achieve the purpose of controlling the cost.
(four) optimize the organization, make a good budget, increase the intensity of claims, and create good economic benefits.
It is not enough for a project to create good economic benefits by saving several tons of cement and several tons of steel bars.
On the basis of in-depth investigation on the construction site and environmental conditions, reducing the project cost is the first technical and economic work that the project management department should pay attention to after taking office. The waste of planning is the biggest waste, and the optimization of scheme is the biggest saving, which will produce great benefits. In the process of compiling the construction team, if an optimized design scheme is found, we should actively communicate with the designer, supervisor and owner, insist on changing the design, and strive for a win-win situation, which is not only convenient for organizing the construction, but also conducive to increasing economic benefits;
On the basis of detailed, scientific and reasonable implementation of construction organization design, the responsibility budget is compiled as the basis of project expenditure and planned cost subcontracted to the service layer. The bid winning unit price can never be used as the cost unit price control, nor can the increase or decrease of the cost coefficient in the design budget be used as the subcontracting unit price. According to the actual situation of the construction team and the site, the unit price of labor, materials and machinery in the actual construction scheme must be used to prepare the responsibility budget of each unit project, share the possible management expenses and site funds of the whole project, calculate the responsibility budget cost of the whole project, divide it into various expenses of labor, materials and mechanical operation, clarify the key points of cost management, and control them separately by the relevant departments of the project department to ensure that all expenses are saved and the planned cost is not overspent.
On the basis of the responsibility budget cost, the profit and loss are compared with the winning contract price, and the key points and breakthrough points of the claim are clearly defined. From the first day of construction, it is necessary to collect information, strive for the supervision to sign off, strive for design changes, strive for the owner's approval, and lay the foundation for the claim. At present, the construction unit adopts the mode of unit price contract to manage the project, so it is necessary to do enough articles from the engineering quantity; When it is determined that there is no hope for the increase or decrease of engineering quantity, it is necessary to make a full article on the use of mechanical equipment in the construction plan; After the construction scheme is determined, we should do enough articles on improving work efficiency and shortening the construction period; If you can't make money by tapping the potential in work efficiency and time limit, you must do enough articles on project quality, civilized construction, public relations and publicity reports, so that the owners can invest more, increase the budget, make up for the losses and improve efficiency.
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