MindMap Gallery project cost management
The establishment of the cost management responsibility system is the most important and basic task, involving the establishment of cost management organizational systems, work procedures, business standards and responsibility systems. The figure below describes the basic work of cost management, cost planning, cost management tasks, cost management sequence, cost management measures, cost control, cost analysis, and cost assessment.
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project cost management
cost planning
1. Preparation of cost plan
Based on cost forecasts, the key is to determine the target cost and establish it on a practical basis
2. Competitive cost planning
The estimated cost plan at the bidding and contract signing stage is based on the design drawings and bill of quantities in the bidding documents.
3. Instructional cost plan
The budget cost plan in the project manager selection stage is the project manager's responsibility cost target and is based on the contract price.
4. Implementation cost plan
The construction budget cost plan in the project construction preparation stage adopts the enterprise's construction quota and the implementation cost plan formed through the preparation of the construction budget.
5. Construction budget
It is the main basis for preparing the implementation cost plan. In order to strengthen the internal economic accounting of the enterprise, the construction enterprise, under the control of the construction drawing budget, is based on the internal construction quota of the enterprise, according to the construction drawings, construction quota construction and acceptance specifications, and standard atlas. . Technical and economic documents on the labor, materials and construction machinery shifts required for the unit project designed and compiled by the construction organization.
6. Basis, procedures and methods for preparing cost plan
1. Cost component preparation method
Human Resources Machinery Enterprise Profits and Taxes
2. Project structure preparation method
Single project, unit project, division project, sub-item project
3. Implementation stage preparation method
1. Main body, installation, decoration or month, quarter, year; 2. Representation method cost plan histogram and time-cost accumulation curve table
Cost Control
1. Cost control basis
1. Contract documents
2. Cost plan
Project cost control plan, cost control guidance document
3. Progress report
Provide important information such as the actual completion amount of the project at the corresponding time node, the actual expenditure of the project cost, etc. Find out the difference between actual cost and planned cost, and analyze the reasons for the deviation.
4. Engineering changes and claims information
Cost management personnel should timely grasp the changes and determine the possible cost increases and decreases caused by changes and claims through calculation and analysis of various data in changes and claims.
5. Market information of various resources
Based on market price information and project implementation, calculate project cost deviations and estimate cost development trends.
2. Cost control procedures
1. Develop standardized process control procedures. One is the management behavior control program, and the other is the indicator control program.
2. Management behavior control procedures
1. Establish the review organization and review procedures for the project cost management system
2. Establish a review organization and review procedures for the operation of the project cost management system
3. Target assessment and regular inspections
4. Formulate countermeasures and correct deviations
3. Indicator control program
1. Determine hierarchical goals for cost management
2. Collect cost data and monitor the cost process
3. Find deviations and analyze the reasons
4. Formulate countermeasures and correct deviations
5. Adjust and improve cost management methods
3. Cost control methods
1. Cost engineering control methods
1. Control of labor costs
1. Implement full piece-rate labor management methods
2. Management measures for collective contracting of individual projects
3. Strictly implement the principle of distribution according to work and distribution according to knowledge.
4. Improve the technical level of workers and the organizational management level of work teams
2. Control of material costs
1. Material usage control
1. Fixed control amount
2. Indicator control
3. Measurement control
4. Lump sum control
2. Material price control
Controlled by Material Purchasing Department
3. Control of construction machinery usage fees
1. Number of classes
2. Taiwanese unit price
4. Control of construction subcontracting fees
Do a good job in inquiry for subcontracting projects, enter into equal and mutually beneficial subcontracting contracts, establish a stable subcontracting relationship network, and strengthen construction acceptance and subcontracting settlement.
2. Earned value method
Advanced comprehensive analysis and control method of project cost and progress
3. Deviation analysis expression method
1. Horizontal chart method
2. Table method
3. Curve method
4. Deviation analysis and corrective measures
cost accounting
1. Cost accounting principles
The three synchronization principles of image progress, output value statistics, and cost collection synchronization
2. Cost accounting basis
1. Information on the receipt, receipt, return, transfer, scrapping and inventory of various property and materials
2. Original records and project quantity statistics related to cost accounting
3. Internal consumption quotas for working hours, materials, expenses, etc.
3. Cost accounting scope
Human resources, other direct costs, indirect costs, subcontracting costs
4. Cost accounting procedures
5. Cost accounting method
tabular accounting method
Accounting Law
cost assessment
1. Assessment basis
2. Assessment methods
cost analysis
1. Basis for component analysis
1. Accounting
2. Business accounting
3. Statistical accounting
2. Cost analysis content
1. Time node cost analysis
2. Cost analysis of work task decomposition units
3. Organizational unit cost analysis
4. Single item cost analysis
5. Comprehensive project cost analysis
3. Cost analysis steps
1. Choose a cost analysis method
2. Collect cost information
3. Process cost data
4. Analyze the causes of cost
5. Determine cost results
4. Cost analysis method
1. Basic methods of cost analysis
1. Comparative method
2. Factor analysis method
3. Difference calculation method
4. Ratio method
2. Comprehensive cost analysis method
1. Part-by-item cost analysis
2. Monthly cost analysis
3. Annual cost analysis
4. Comprehensive analysis of completion costs
3. Analysis method of cost items
People, materials, machines, management
4. Special cost analysis method
1. Analysis of abnormal cost profit and loss
2. Construction period cost analysis
3. Capital cost analysis
cost management measures
1. Organizational measures
1. On the one hand, it is the measures taken by the organization. Cost control is an all-staff activity. Implement the project manager responsibility system, implement the organizational structure and personnel of cost management, and clarify the tasks and functional division of labor, rights and responsibilities of cost management personnel at all levels.
2. Prepare a cost control work plan and determine a reasonable and detailed work process. Strengthen construction quota management and construction task order management to control labor consumption. Strengthen construction scheduling to avoid problems such as lost work, reduced machinery utilization, and backlog of materials due to poor construction planning and blind scheduling.
3. Organizational measures are the prerequisite and guarantee for other types of measures. They do not require additional costs and can achieve good results if used properly.
2. Technical measures
Technical measures to reduce costs include: determining the best construction plan, determining the most appropriate construction machinery and equipment usage plan, reducing material inventory costs and transportation costs, etc.
3. Economic measures
Managers should prepare a fund use plan and determine and break down cost management objectives. During the construction process, various expenditures were strictly controlled, and actual expenditures were collected, sorted, and accounted for in a timely and accurate manner. For various changes, increase and decrease accounts should be prepared in a timely manner, owner visas should be implemented and project payments should be settled.
4. Contract measures
1. When negotiating a contract, select a contract structure model suitable for the scale, nature and characteristics of the project. 2. All factors affecting costs and benefits, especially potential risk factors, must be carefully considered in the terms of the contract.
cost management process
1. Master the price information of production factors
2. Determine the project contract price
3. Prepare cost plan and determine cost implementation goals
4. Carry out cost control
5. Conduct project process cost analysis
6. Conduct project process cost assessment
7. Prepare project cost report
8. Project cost management data archiving
cost management tasks
1. Cost planning preparation
Prepare a written plan in monetary form on the production expenses, cost levels, cost reduction rates of the construction project during the planning period, as well as the main measures and plans to reduce costs. Prepared by the construction unit
2. Cost control
Cost control means strengthening the management of various factors that affect costs during the construction process, and taking various effective measures to strictly control the actual consumption and expenditures within the scope of the cost plan. Cost control runs through the entire process of the project from the bidding stage to the return of the deposit, and is an important part of the company's comprehensive cost management.
3. Cost accounting
The project management agency clarifies the principles, scope, procedures, methods, content, responsibilities and requirements of project cost accounting based on the cost management system, and establishes and improves project accounting ledgers. The project management organization should perform project cost accounting regularly. The project management organization should prepare a project cost report.
4. Cost analysis
Cost analysis is based on cost accounting, analyzing the cost itinerary process and the factors that affect the cost increase and decrease, in order to find ways to further reduce costs. Cost analysis runs through the entire process of cost management. To control cost deviations, analysis is the key and correction is the core.
5. Cost assessment
Cost assessment is to compare and assess the actual indicators of the project cost with the plan, quota, and budget after the project is completed, and to evaluate the completion of the construction project cost plan according to the relevant provisions of the project target responsible persons. and the performance of each responsible person, and give corresponding rewards and penalties.
Basic work of cost management
1. The establishment of the cost management responsibility system is the most important and basic task, involving the establishment of cost management organizational systems, work procedures, business standards and responsibility systems.
2. Unify the content and format of the internal project cost plan. The division of response costs, the coding and names of each cost item, etc., are designed according to the company's own management habits and needs.
3. Establish a collection network for market price information on production materials and necessary dispatch inquiry outlets to predict market conditions and ensure the timeliness and accuracy of purchase prices.
4. Establish a system for the collection, arrangement, storage and use of cost data, reports and statements of completed projects.
5. Scientifically design the cost accounting book system, business ledgers, and cost reporting statements to provide a unified paradigm for cost management business operations.