关于项目法施工工程成本管理中英文对照.doc

http:/www.sdcanche.com/ http:/www.tayjmm.com/关于项目法施工工程成本管理中英文对照On the project cost management system of Construction Engineering in Chinese and English.摘 要：项目法施工是施工企业以中标的单项工程为基础，组建一个以项目经理为首的项目经理部，对整个项目的实施实行全过程的管理。面对竞争激烈的建筑市场，施工企业只有降低项目成本，才能使企业具有竞争力、具有更大的利润空间。显然，有效的项目成本管理，对于施工企业的生存与发展，极其重要。Abstract: the project law construction is the construction enterprise to the single project as the basis, the formation of a led by Project Manager Project Manager Department, for the entire project implementation of the whole process of management. Facing the fierce competition in the construction market, construction enterprises have to reduce project cost, can make the enterprise competitive, with greater profit space. Obviously, effective project cost management, for the enterprises to survive and develop, extremely important.关键词：项目法 成本管理 成本控制Keywords: project cost management cost control随着我国建筑行业的迅速发展，建筑施工企业的市场竞争激烈，为了获得经济效益的最大化，项目法施工中如何加强施工成本管理对施工企业效益有举足轻重的作用。With the rapid development of China's construction industry, construction enterprises in the fierce market competition, in order to maximize the economic benefits, the project law construction to strengthen the management of construction cost has play a decisive role effect on the efficiency of construction enterprises. 所谓的施工成本管理即使在保证满足工程质量、工期等合同要求的前题下，对工程实施过程中所发生的费用通过进行有效地计划、组织、控制和协调等工作，实现预定的成本控制目标，尽可能的降低成本费用，实现利润，创造良好经济效益的一种科学管理办法，施工成本管理贯穿于整个项目的施工期，是一个动态的管理过程。The construction cost management even guaranteed to meet the quality, time limit for a project contract requirements under the premise, effectively plan, for the project cost through the organization, control and coordination of work, to achieve the goal of cost control, as much as possible to reduce costs, profits, a scientific management a way to create good economic benefits, construction cost management throughout the project, is a dynamic management process. 笔者认为，项目法施工中要做好施工成本管理，关键在于搞好施工前编制施工成本计划，施工中施工成本过程控制，施工后施工成本分析总结。The author thinks, project law construction to construction cost management is the key to do well, preparation of construction cost plan before construction, construction process control of construction cost, construction cost analysis summary after construction. 一、施工前编制好施工成本计划One, construction work construction cost plan 施工成本计划是根据施工项目的具体情况制定的施工成本控制方案，既包括预定的具体成本控制目标，又包括实现控制目标的措施和规划，是施工成本控制的指导性文件。项目部在一项工程施工前认真编制施工组织设计，优选施工方案，施工方案主要包括四个方面内容：施工方法的确定、施工机具的选择、施工顺序的安排和流水施工的组织。施工方案的不同，工期就会不同、所需机具也就不同。因此施工方案的优化选择是项目法施工中降低工程成本的主要途径。制定施工方案要以台同工期为依据，联系工程的实际情况，同时制定几个施工方案，从中优选方案，同时拟定经济可行的技术施工措施，列入施工组织设计中，项目部应根据施工组织设计和生产要素等配置情况，按施工进度计划、确定项目的月、季成本计划和项目总计划，计算出计划目标成本和目标利润作为控制施工过程生产成本的依据。The cost of construction plan is based on the construction cost control plan specific construction projects, including the specific cost predetermined control objectives, and implementation measures and planning control target, is a guiding document for the construction cost control. The project department to the preparation of construction organization design in a project before the construction, optimization of construction scheme, construction scheme mainly includes four aspects: sure, construction machinery, construction method of choice, construction sequence arrangement and the flow construction organization. The construction scheme, construction period will be different, the required equipment is different. Therefore, optimization of construction scheme selection is the main way to reduce engineering cost in project method construction. The construction project to the same period as the basis, contact the actual situation of engineering, and formulated several construction schemes, the optimal scheme, at the same time to develop technical construction measures of economic and feasible, included in the construction organization design, project department should according to the construction organization design and production elements configuration, according to the construction schedule, project identification monthly, quarterly cost plan and project plan, calculate target costs and target profit as the production cost control of construction process. 二、施工中进行施工成本过程控制For control of the construction cost, construction process two 施工阶段是控制建设工程工程项目成本发生的主要阶段，它通过确定成本目标并按计划成本进行资源配置，对项目部发生的各种成本费用进行有效控制，具体控制方法如下：The construction phase is the main phase control of construction engineering project cost, it is determined by the cost target and the allocation of resources according to the planned cost, effective control of project cost department, the following control method: 1、人工费控制1, artificial cost control 人工费控制实行“量价分离”的方法施工项目部通过与有资质的劳务公司签订劳务合同，按照成本计划所含的人工费将作业用工的零星用工按定额工日的一定比例综合确定用工数量与单价，实现人工费的过程总量控制。The artificial cost control to implement the " method of separation of quantity and price ". The project department with qualified services company signed labor contracts, sporadic employment contained according to cost plan labour costs will work employment comprehensive according to a certain proportion of labor quota work to determine the quantity and the unit price, total process control to achieve artificial fee. 2、材料费控制2, material cost control 项目施工中材料费占建设工程总造价的60-70，其重要程度自然是不言而喻。实际施工材料价格应主要通过掌握市场信息，应用招标和询价等方式控制材料、设备的采购价格。材料用量可以采用消耗定额控制、计划指标控制、计量控制、包干总量等方法进行控制。In the project construction material costs account for a total construction cost of 60%-70%, its importance is self-evident. The actual construction materials prices mainly through the grasp of market information, the purchase price control materials, equipment and application of Tender Inquiry way. The amount of material consumption quota control, can be used to plan index control, measurement and control, contract amount, method of control. 3、施工机械使用费的控制3, construction machinery use costs control 合理选择机械设备对成本管理是有十分重要的意义，尤其是高层建筑。据统计，高层建筑地面以上部分总费用中，机械费约占6-l0。因此项目部应从减少因安排不当引起的设备闲置、提高设备利用率、避免不正确使用造成机械设备停置等方面控制施工机械使用费。Reasonable selection of mechanical equipment are very important significance to the cost management, especially in high-rise buildings. According to statistics, the above ground part of high-rise buildings in total cost, machine costs accounted for 6%-l0%. Therefore, the project department should reduce caused by improper arrangement of the idle equipment, improve avoid caused by improper use of machinery and equipment idle control construction machinery use costs, equipment utilization rate. 4、节约减少现场管理费支出4, save to reduce on-site management fee expenses 施工项目部临时设施投入尽量本着经济适用原则，易于回收周转利用。现场经费应精简，加强施工质量管理，促进管理水平不断提高，减少管理费用支出。Temporary facilities construction project investment to adhering to the principle of economical, easy recovery of turnover use. Site funds should be streamlined, strengthen the construction of quality management, promote and constantly improve the level of management, reduce management costs. 5、施工分包费的控制5, construction subcontracting fees 分包工程价格较低，必然对施工成本产生一定的影响，为了对施工分包费进行有效控制，项目部主要做好分包工程询价、订立平等互利的分包合同，建立稳定的分包关系网络。加强施工验收和分包结算工作。The subcontract works the lower price, will have certain impact on the construction cost, in order to effectively control the construction subcontracting fees, project department is mainly to subcontract project inquiry, conclude the equality and mutual benefit to establish stable subcontracting, subcontracting relationship network. To strengthen the construction and acceptance of subcontracting clearing work. 6、质量的控制6, quality control 工程质量与项目成本息息相关，分项工程的表面平整度、垂直度精度越高，越能节约材料和人工。譬如，天棚面如平整度很高，可以不用抹灰，而通过刮腻子的方法一样能达到使用要求，还能加大使用空间，节省费用。The project quality and project cost is engineering, surface flatness, perpendicularity of higher accuracy, more can save materials and artificial. For example, the ceiling surface such as smoothness is very high, can not plastering, and through the method of putty can meet the use requirements, but also increase the use of space, cost savings. 7、工期的控制7, schedule control 项目施工中，如能通过优化施工方案，提前完工，将节省大笔的机械及周转料具的租赁费及项目的管理费，从而降低成本。因此，项目成本管理一定要围绕着减少资源费用来进行工期的优化。In the project construction, such as through the optimization of construction scheme, completed ahead of schedule, will save the rental fee and project machinery and turnover material big with the management fee, thereby reducing the cost of. Therefore, the project cost management must be optimized to reduce resource costs around for the duration of the.8、施工技术的控制8 control, construction technology 技术与经济是相互依存的，技术的提高或新技术的采用，必然大幅度提高劳动效率和节省材料，从而节约成本。在项目成本管理中，要十分注重和发挥技术对于降低成本的重要作用。Technology and economy are interdependent, using technology to improve or new technology, will greatly improve the efficiency of labor and material saving, thereby saving cost. In project cost management, to pay great attention to and play important role to reduce the cost of the technology for. 9、索赔的管理9, claims management 项目从合同履约之初，根据合同，就要加强对业主的索赔，注重索赔证据的收集及确认工作，勤办理签证，经常向业主发索赔的函件并及时催促确认。通过索赔来维护企业权益，提高项目的收入。在高度重视对业主的索赔的同时，要增强自身履行合同的意识，防止业主反索赔。From the beginning of the project contract, according to the contract, we must strengthen the owner of the claim, pay attention to evidence collection and confirmation work visa letter, frequently, often to the owners claim and press the confirm and. The claim to protect corporate interests, improve project income. In the attach great importance to the employer's claims at the same time, to enhance its performance of the contract consciousness, prevent the owner claim. 三、工程竣工后成本分析总结Three, after the completion of the project cost analysis summary 根据项目部指定的考核制度，对成本管理责任相关人员进行考核，考核的重点是完成工作量、材料、人工费及机械使用费四大指标，根据考核结果决定奖罚和任免，体现奖优罚劣的原则，项目管理组织对施工项目经理部进行奖罚时，既要防止虚盈实亏，也要避免实际成本归集差错等影响。充分依靠项目部各级成本管理人员经验和智慧，使竣工后成本分析总结真正能切实反映施工成本管理成果，在此基础上兑现施工成本责任制的奖罚和经济激励措施。According to the project department designated assessment system of cost management, responsible for examination, the examination is the focus of work, materials, labor costs and mechanical royalties four index, according to the results of examination and appointment of decided to reward and punishment, Jiangyoufalie principle, project management organization to reward and punishment on the construction project managers, it is necessary to prevent false profit, but also to avoid the actual cost accumulation error influence. Fully rely on the project cost management personnel at all levels of experience and wisdom, so that after the completion of cost analysis can effectively reflect the real construction cost management achievements, on the basis of cash rewards construction cost responsibility system and economic incentive measures. 以上所述，项日法施工中只是通过施工前认真编制施工成本计划，施工过程中做好控制人工、材料、机械及分包工程费，竣工后做好成本分析总结等三个方面控制，才能达到预期的效果，才能创造更高的利润。其中三个方面施工前施工成本控制是关键，施工中成本控制是核心，竣工后成本控制是提高。As stated above, the method of constructing only through carefully before construction construction cost plan, control the artificial, material, machinery and package engineering cost in the construction process, after the completion of well control three aspects of cost analysis summary, in order to achieve the desired results, to create more profits. Among the three aspects of construction of construction cost control is the key, the construction cost control is the core, the completion of cost control is to improve the. 施工项目部通过进行认真的成本控制，积累了成本管理经验，不断的提高项目施工成本管理水平。The Ministry of construction project through the careful cost control, the accumulation of cost management experience, improve project management level of construction cost.-下面是赠送的excel操作练习 不需要的下载后可以编辑删除（Excel 2003部分）1. 公式和函数1. （1）打开当前试题目录下文件excel-10.xls；（2）利用函数计算每个人各阶段总成绩，并利用函数计算各阶段的平均成绩；（3）“平均成绩”行数字格式都为带一位小数（例如0.0）格式；（4）同名存盘。步骤：a) 文件在各阶段总成绩单元格内，点插入，点函数，在对话框中选择求和函数“SUM”，在对话中Number1内点右侧的按钮，将出现另外一个对话框，在文件中选择需要求和的单元格，然后点该对话框的右侧按钮，点确定（完成一个总成绩求和后，利用填充柄完成其他的总成绩求和，或者重复上面的顺序）在平均成绩单元格内，点插入，点函数，选择算术平均值函数AVERAGE，出现对话框后，采用求和时的相同方法，完成操作选中平均成绩行，点右键点设置单元格，点数字，在分类项下点数值，设小数位为1，b) 确定保存2. （1）打开当前试题目录下文件excel-13.xls；（2）根据工作表中给定数据，按“合计=交通费+住宿费+补助”公式计算“合计”数，并计算交通费、住宿费和补助的合计数；（3）所有数字以单元格格式中货币类的“￥”货币符号、小数点后2位数表现（如：￥2,115.00格式）；（4）同名存盘。打开当前试题目录下文件excel-13.xls在合计下的一个单元格内输入“=交通费（在该行的单元格，假如说是E3）+住宿费（同上）+补助（同上）”，回车（其他的合计可以采用填充柄完成，或者重复上面的顺序）利用求和函数，参考1中的方法完成交通费、住宿费和补助的合计选择文件中的所有数字单元格，点右键，点设置单元格格式，点数字，点货币，选择货币符号为“￥”，设置小数点后为2位，确定保存文件本题完成3. （1）打开当前试题目录下文件excel-2.xls；（2）根据工作表中数据，计算“总成绩”列的数据。总成绩=一阶段成绩×0.3+二阶段成绩×0.3+三阶段成绩×0.4；（3）“总成绩”列数据格式为小数点后2位小数（例：6.20）；（4）同名存盘。打开当前试题目录下文件excel-2.xls在总成绩下的一个单元格内输入“=一阶段成绩（在该行的单元格，假如说是E3）*0.3+住宿费（同上）*0.3+补助（同上）*0.4”，回车（其他的合计可以采用填充柄完成，或者重复上面的顺序）选中总成绩列的数据单元格，点右键，点设置单元格格式，点数字，点数值，设置小数点后为2位，确定保存文件本题完成4. （1）打开当前试题目录下文件excel-3.xls；（2）计算“审定费”和“税后款”，“审定费=全书字数÷1000×3，税后款=审定费-审定费×5%”；（3）利用菜单将“审定费”和“税后款”列格式设置为货币类的“￥”货币符号、小数点1位（例￥1,280.0）；（4）同名存盘。打开当前试题目录下文件excel-3.xls在审定费下的一个单元格内输入“=全书字数（在该行的单元格，假如说是E3）/1000*3”，回车（其他的审定费可以采用填充柄完成，或者重复上面的顺序）在税后款下的一个单元格内输入“=审定费（在该行的单元格，假如说是F3）-审定费*5%”，回车（其他的税后款可以采用填充柄完成，或者重复上面的顺序）选中审定费及税后款列的数据单元格，点右键，点设置单元格格式，点货币，选择货币符号“￥”，设置小数点后为1位，确定保存文件本题完成5. （1）打开当前试题目录下文件excel-8.xls；（2）利用函数计算“总成绩”，利用公式“平均成绩=总成绩÷3”来计算“平均成绩”；（3）同名存盘。打开当前试题目录下文件excel-8.xls在总成绩下的一个单元格，点插入，点函数，在对话框中选求和函数“SUM”，在对话中Number1内点右侧的按钮，将出现另外一个对话框，在文件中选择需要求和的单元格，然后点该对话框的右侧按钮，点确定（完成一个总成绩求和后，利用填充柄完成其他的总成绩求和，或者重复上面的顺序在平均成绩下的一个单元格内，输入“=平均成绩（在该行的单元格，假如说是B3）/3”，回车（其他平均成绩可以采用填充柄完成，或者重复上面的顺序）保存文件本题完成6. （1）打开当前试题目录下文件excel-1.xls；（2）利用公式计算每个项目的“合计”；（3）“合计”列数据的格式和其它数据的格式相同；（4）同名存盘。打开当前试题目录下文件excel-1.xls在合计下的一个单元格，点插入，点函数，在对话框中选求和函数“SUM”，在对话中Number1内点右侧的按钮，将出现另外一个对话框，在文件中选择需要求和的单元格，然后点该对话框的右侧按钮，点确定（完成一个总成绩求和后，利用填充柄完成其他的总成绩求和，或者重复上面的顺序利用格式刷将合计的列的数据格式刷成与其他数据格式相同的格式（使用格式刷的方法是，先选中合计列外的其他任意一个单元格，点格式刷，然后再点需要刷成该样格式的单元格即可）保存文件本题完成7. （1）打开当前试题目录下文件excel-6.xls；（2）计算出“净资产收益率”，净资产收益率=净利润÷净资产总额；（3）“净资产收益率”行以保留三位小数的百分数形式表现（如：32.310%）；（4）同名存盘。打开当前试题目录下文件excel-6.xls在净资产收益率下的一个单元格，输入“=净利润（在该行的单元格，假如说是B3）/净资产总额”，回车（完成一个单元格后，可以利用填充柄完成其他的单元格的操作，或者重复上面的顺序）选中净资产收益率列下的数据单元格，点右键，点设置单元格格式，点数字，单百分比，将小数位数设为3位，确定保存文件本题完成8. （1）打开当前试题目录下文件excel-7.xls；（2）分别利用函数计算出“总成绩”、“平均成绩”；（3）平均成绩设置带两位小数格式（例如：78.00）；（4）同名存盘。打开当前试题目录下的excel-7.xls文件在总成绩对应的单元格内，点插入，点函数，在对话框中选择求和函数“SUM”，在对话中Number1内点右侧的按钮，将出现另外一个对话框，在文件中选择需要求和的单元格，然后点该对话框的右侧按钮，点确定（如果有多个总成绩项，完成一个总成绩求和后，利用填充柄完成其他的总成绩求和，或者重复上面的顺序）在平均成绩对应的单元格内，点插入，点函数，选择算术平均值函数AVERAGE，出现对话框后，采用求和时的相同方法，完成操作选中平均成绩对应的单元格，点右键，点设置单元格，点数字，点数值，设小数位为2，确定保存文件本题完成9. （1）打开当前试题目录下文件excel-16.xls；（2）计算出“全套优惠价”，公式为：全套优惠价裸机价+入网费-送话费；（3）所有数字都以单元格格式中货币类的“￥”货币符号、小数点后1位小数表现（如：￥1,450.00）；（4）同名存盘。打开当前试题目录下文件excel-16.xls在全套优惠价对应的单元格，输入“=全套优惠价裸机价（在该行的单元格，假如说是B3）+入网费（同上）-送话费”，回车（如果有多个全套优惠价项，可以利用填充柄完成，也可以重复上面的顺序）选中所有的数字单元格，点右键，点设置单元格格式，点数字，点货币，选择货币符号为“￥”，设小数位为2位，确定保存文件本题完成10. （1）打开当前试题目录下文件excel-71.xls；（2）利用函数计算奖金项的值，公式是“满工作量为40，满工作量的奖金为800元，工作量不足的奖金为600元”；（3）利用公式计算实发工资项的值，公式是“实发工资为基本工资加奖金，再减去住房基金和保险费”；（4）同名存盘。打开当前试题目录下文件excel-71.xls选中奖金项下的一个单元格，点插入，点函数，点IF函数，在对话框中，第一个条件格式内输入“该行工作量项下的单元格（比如是E3）>=40（即E3>=40）”，在true内输入800，在false