浅析施工阶段成本控制

浅析施工阶段成本控制专业：学号：学生：指导教师：摘要：在竞争日益激烈的今天，企业之间所比拼的就是质量与价格，而成本又是制定价格的基础，所以如何在保证质量的前提下，降低工程项目的成本已经成为施工企业能否持续发展的基本条件。我们要对工程成本进行控制，不能靠喊口号和降低工程质量来减少成本。明确施工过程中工程成本控制的内容，有针对性地进行成本控制。强化成本控制理念，完善成本控制体系。成本控制并不是消极的限制与监督，而是要积极创造条件，在实施过程中经常检查偏差，优化方案，从而提高项目的科学管理水平。施工阶段是一个由投入资源和条件的成本控制，进而对施工工程及各环节进行材料、人工、机械的控制，到对所完成的工程产品的质量检验全过程的控制。控制项目成本的有效手段是技术与经济相结合，正确处理合理经济与先进技术两者之间的关系，力求在先进技术条件下的合理经济，在合理经济基础上的先进技术，把控制成本的观念渗透到各项施工措施之中。关键词：施工阶段；成本；控制；降低；措施AnalysisoftheconstructionphasecostcontrolSpecialty：StudentNumber：Student：Supervisor：Abstract:Intoday'sincreasinglycompetitive,thecompetitionbetweenenterprisesarequalityandprices,thecostisthebasisofprices,reducethecostoftheprojecthasbecomeoneofthebasicconditionsfordevelopment.Wewanttocontrolthecostoftheproject,notbyshoutingslogans,ortocutcostsbyreducingthequalityoftheproject.Clearthecontentsoftheprojectcostcontrolintheconstructionprocess,andcarryoutcostcontrol.Strengthentheconceptofcostcontrol,andimprovethecostcontrolsystem.Costcontrolisnotanegativerestrictionsandsupervision,buttoactivelycreatetheconditionsforregularchecksofthedeviationintheimplementationprocessoptimizationprogram,therebyenhancingthelevelofscientificmanagementoftheproject.Constructionphaseisveryimportant.Aneffectivemeansofcontrollingprojectcostsisthecombinationoftechnicalandeconomic.Correctlyhandletherelationshipbetweenreasonableeconomyandadvancedtechnology,Striveintheadvancedtechnologyundertheconditionsofreasonableeconomic,Advancedtechnologyonthebasisofreasonableeconomic,Penetrationoftheconceptofcostcontroltotheconstructionmeasures.Keywords:constructionphase;cost;control;reduce;measuresI目录绪论......................................................................11.施工成本概述...........................................................31.1概述..............................................................31.1.1概念.........................................................31.1.2施工成本的内容...............................................31.1.3成本分类.....................................................31.1.4成本控制的意义...............................................41.2施工阶段成本控制的原理............................................41.2.1主动控制.....................................................41.2.2动态控制.....................................................41.3施工阶段成本控制的要求............................................51.3.1施工成本计划应满足的要求.....................................51.3.2成本控制应满足的要求.........................................52.施工阶段成本控制的相关理论.............................................72.1影响成本控制的因素................................................72.2成本控制的内容....................................................72.2.1成本预测.....................................................82.2.2成本控制方案的制定...........................................82.2.3成本控制的实施...............................................82.2.4成本核算....................................................112.2.5成本分析....................................................112.2.6成本考核....................................................112.3成本控制的原则....................................................122.3.1全面管理原则................................................122.3.2权、责、利相结合的原则......................................122.3.3.目标管理原则................................................13II2.3.4开源与节流相结合原则........................................132.3.5动态控制原则................................................132.3.6统一领导和分级归口管理相结合的原则..........................143.施工阶段成本控制的具体措施............................................153.1降低施工成本的途径...............................................153.1.1技术措施....................................................153.1.2组织措施....................................................153.1.3全面风险管理................................................153.2施工阶段成本控制的具体措施.......................................153.2.1施工成本的动态控制..........................................153.2.2明确施工过程中工程成本控制的内容，有针对性地进行成本控制....163.2.3优化实施性施工组织设计......................................183.2.4编制目标责任成本和预算......................................193.2.5做好施工阶段的索赔工作......................................193.2.6提高项目人员的整体素质和责任感..............................203.2.7加强力度于项目成本核算管理和监督............................203.2.8深入成本预测预控和经济合同的履行............................203.2.9做好工程量的编制与审核，把好结算关..........................213.2.10做好其它成本控制工作.......................................214.国内外施工阶段成本控制的现状及存在的问题..............................224.1国际成本管理的情况...............................................224.1.1美国的工程成本管理模式......................................224.1.2英国的工程成本管理模式......................................234.1.3日本的工程成本管理模式......................................234.2我国施工阶段成本控制的现状及存在的问题...........................244.2.1对成本控制认识上存在误区....................................244.2.2施工阶段成本控制体系不够完善................................244.2.3质量与成本对立..............................................244.2.4缺乏相应的激励机制..........................................244.2.5对施工过程缺少有效管理......................................25III4.2.6缺少索赔的意识..............................................265.工程实例.........................................