It constitutes the engineering entity or contributes to the formation of the engineering entity and can be directly included in the cost of the engineering object.

Labor costs, material costs, construction machinery usage fees

The costs of preparing for construction, organizing and managing construction production cannot be directly included in the cost of the project object.

Management salary, travel expenses, office expenses

Establish the basis for project cost management responsibility system, cost control and accounting

It is a cost reduction guidance document and the basis for setting target costs.

Start from the actual situation

Combine with other plans

Adopt advanced technical and economic indicators

Unified leadership, hierarchical management

Moderately elastic

The whole process from the beginning of the project bidding stage to the return of the deposit

Pre-event control, in-event control (process control), and post-event control

Calculate the actual amount of construction costs incurred

Calculate the total and unit costs of a project

Unit project

accounting cycle

On-site costs → Project management agency accounting and assessment of project management performance

Complete cost → corporate financial department accounting to assess corporate economic performance

Determine project progress plan

Calculate cost per unit time (month or ten days)

Calculate the cumulative expenditure cost of the unit

Draw an “S” curve

All work should be started at the earliest, which is beneficial to ensuring completion

All work starts at the latest, which is beneficial to saving money

Establish the review and review procedures of the management system (it is the need of the enterprise's own development, there is no third-party (social) review and certification)

Establish review and review procedures for management system operations

Target assessment, regular inspection →

Develop countermeasures to correct deviations

Determine hierarchical goals for cost management

Collect cost data and monitor cost processes

Find deviations and analyze reasons

Develop countermeasures to correct deviations

Adjust and improve cost management methods

social average

Production and consumption index

Changes in labor market demand

Government social security and welfare

Strengthen labor quota management

Improve labor productivity

Reduce engineering man-days consumption

Quota control

Indicator control

Metering control

lump sum control

price control

Improve machinery utilization

Reduce consumption quantity

Speed ​​up construction production and improve machinery time productivity and utilization

Enhance equipment rental program

Strengthen equipment repair and maintenance work

Strengthen training for machinery operators

Establish an equipment management leadership group

Budgeted cost of completed work = Completed work volume

Planned work budget cost = planned workload X budgeted unit price

The actual cost of the work completed = the amount of work completed x the actual unit price

CV=pre-completed-actual completed

SV=Completed reservation-Planned reservation

CPI=pre-completed/actual completed

SPI = Completed/Planned

CV<0 investment lead

CV>0 investment delay

Imagery, intuitive, clear at a glance, suitable for higher management

The most common way

Flexible and adaptable

A lot of information

Form processing can be done with the help of computers

the most ideal state

major issues

Labor cost increase

Material cost increase

Equipment fee increases

interest rate, exchange rate

Design errors

Design omissions

Changes in design standards

Conservative design

Drawings are not provided in time

add content

Improper investment planning

Organization is not implemented and coordination is poor

Incomplete construction procedures

Failure to provide venue in time

Improper construction plan

Material substitution

Construction quality is substandard

catch up

Construction delays

nature, society

basic processing

Changes in laws, regulations and policies

First collect the expenses through detailed accounts, and then distribute them into the project cost accounting at the end of the period.

Accounting for what has not happened yet and what is happening now

Purpose: To obtain information quickly so that adjustment measures can be taken

Measurement → money, physical objects, labor quantity

Provide absolute indicators relative numbers and average indicators

It can also determine the speed of change and predict development trends.

Account for what has happened

Actual indicators and target indicators

Actual indicators for this period and actual indicators for the previous period

Industry and advanced level

Analyze the impact of various factors on costs

Physical quantity first, then value quantity. Absolute value first, then relative value

Comparative analysis of the three calculations of "budgeted cost, target cost and actual cost"

System analysis from start to finish

Output, construction period, quality, three materials, saving rate, machinery utilization rate

Control spending and minimize overspending

Enterprises are settled once a year, and projects are settled based on life cycles.

Focus on formulating cost management measures for the next year

Completion Cost Analysis

Comparative analysis of major resource festivals

Main technical saving measures and economic effects

How much output value is completed, how many resources are consumed, and how much cost is incurred

Generally, the comparative method and then the factor analysis method are used

Cost expenditure rate = actual cost expenditure during the calculation period/calculator’s actual project revenue × 100%

Actual indicators and target indicators

Actual indicators for this period and actual indicators for the previous period

Industry and advanced level

Analyze the impact of various factors on costs

Physical quantity first, then value quantity. Absolute value first, then relative value

cost reduction

cost reduction rate