MindMap Gallery First Construction Management Chapter 2 Cost Management
Based on Chapter 2 Cost Management of the first-level construction engineer management subject, the following figure introduces in detail the basic content of cost management, cost planning, cost control, cost accounting, etc.
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cost management
Fundamental contents
cost components
direct cost
Human Resources Machine Measurement Fee
s
Management salary, office expenses, travel and transportation
basic work
Establish a cost management responsibility system (the most fundamental and important basic work)
Unify the content and format of cost plans
Establish enterprise quota
Establish an inquiry outlet
Establish a management system for the collection, sorting, storage and use of completed project-related materials
Scientifically design the cost accounting accounting system, business ledgers, cost reports, etc.
Format, consumption, price, system, scientific establishment of account books
Management tasks
cost planning
Prepared by the construction unit
A written proposal in monetary form
Basis for developing controls and accounting
Cost reduction guidance documents
Basis for setting cost targets
Cost Control
time
The entire process from the bidding stage to the return of the deposit
Classification
Control beforehand, control during the event, control after the event
cost accounting
Time: from contract signing to contract completion
Accounting object
Unit project
Two basic links
collection and distribution
Calculate total cost and unit cost
"Three synchronizations" principle
image progress
Production value statistics
The engineering quantities for actual cost collection should be synchronized
Distinguish between two accounting
Completed project site cost accounting
Assess project management performance
Complete costing of completed projects
Assessing business operating efficiency
cost analysis
On the basis of construction cost accounting, seek ways to further reduce costs
Cost accounting information is compared with target costs, budgeted costs, and actual costs of similar construction projects
Fish food
analyze
is the key
Correction
is the core
cost assessment
Summary and evaluation of cost indicator completion status
main indicators
Project cost reduction rate
Project cost reduction
corrective measures
organizational measures
Measures, personnel scheduling, responsibilities, rights, etc. related to organizational theory, compile construction cost control plan, strengthen Construction quota management and construction task order management, controlling the consumption of living labor and materialized labor
technical measures
Conduct technical and economic analysis, select methods, processes, plans, change machinery, and change materials (Use additives, change mix ratio), reduce material inventory costs and transportation costs
economic measures
Prepare fund use plan; determine and decompose construction cost management objectives; Conduct risk analysis on cost management objectives and formulate preventive countermeasures; implement visa
Contractual measures
Contract structure, claims in the contract (contract negotiation to contract termination)
cost planning
Based on cost forecasts, the key is to determine the target cost
three types
Competitive, guiding and implementable
sheet
Comparison of two calculations
Comparison between "Construction Budget" and "Construction Drawing Budget"
Comparison Table
Method: physical comparison method, amount comparison method
Compilation basis
Contract documents, project management implementation plans, relevant design documents, Price information, relevant quotas, cost information for similar projects
programming
Forecast cost ® Goal setting ® General planning ® Budget planning ® Measure development ® Approval
Preparation method
Prepared according to construction cost components
Construction and installation fees: talent management and tax regulations
Construction Cost: Human Resources, Machinery and Management
Prepared by project components
Project composition from large to small
Single project, unit project, division project, sub-item project
Consider the total reserve costs as a whole; for major sub-projects, consider unforeseen costs
Prepared according to project implementation stage
Histogram
Monthly cost plan
S-shaped curve
time-cost accumulation curve
Advanced degree, post-cost
Start at earliest start time
It is beneficial to ensure that the project is completed on schedule, and it is not beneficial to save money on loan interest.
Start by latest start time
Save money and the loan interest is beneficial, but ensuring the project is completed on schedule is not profitable.
Cost Control
in accordance with
Contract documents, cost plans, progress reports, Engineering change and claim information, market information of various resources
program
Management Behavior Control Program (Basic)
Indicator control procedures (key points)
Behavior guarantees the realization of indicators, and indicators assess behavior. The two complement each other.
method
Process control method of construction cost
Labor cost control
The principle of “separation of quantity and price”
Material cost control
The principle of “separation of quantity and price”
Material quantity control
Quota control
Quota picking system
Indicator control
No quota
lump sum control
Sporadic materials
Metering control
Accurate measurement
Material price control
Control of construction machinery usage fees
Number of console shifts and unit price of each shift
Control of construction subcontracting fees
Inquire about subcontracting projects and establish equal and mutually beneficial subcontracting contracts. Establish a stable subcontracting relationship network, strengthen construction acceptance and subcontracting settlement
Earned Value (Earned Value) Method
parameter
Budgeted Cost of Work Completed BCWP
Work Completed ´ Budgeted Unit Price
Program work budget costs BCWS
Planned workload ´ Budget unit price
Actual cost of work performed ACWP
Work completed ´ actual unit price
Evaluation index
Cost Variance CV
CV=pre-completed-actual completed
>0, saving money
Progress Variance SV
SV=Completed reservation-Planned reservation
>0, progress is ahead of schedule
Cost Performance Index CPI
CPI=pre-completed/actual completed
>1, saving money
Schedule Performance Index SPI
SPI = Completed/Planned
>1, progress is ahead of schedule
How to express deviation analysis
bar chart
Imagery, intuitive, clear at a glance, but with a small amount of information, suitable for higher management
tabular method
Flexible, highly adaptable, large amount of information, can use computer (most commonly used)
curve method
What is obtained is the cumulative deviation
the most ideal state
The three curves ACWP, BCWP, and BCWS are very close to each other and rise steadily. Indicates that the project is progressing as planned
Biggest problem
The degree of dispersion of the three curves ACWP, BCWP and BCWS continues to increase.
Deviation cause analysis and corrective measures
Category six
cost assessment
Assessment basis
in accordance with
Plan, control, verify, analyze
mostly according
Quantity indicators for cost planning
Quality indicator of cost plan (reduction rate)
Benefit indicators (reduction amount) of cost plan
Assessment methods
The company should calculate the project cost reduction amount and project cost reduction rate As the main indicator for cost assessment of project management organizations
Cost assessment can also assess company levels and project management organizations separately.
cost analysis
Basis for cost analysis
Including: project cost plan, project cost accounting data, project accounting, statistical accounting, business accounting
mostly according
Accounting
value accounting
statistical accounting
wide scale
Calculate using currency, physical quantity, and labor quantity
Purpose
Forecast development trends
Measurement scope: Economic activities that have occurred
business accounting
wide range
Accounting for economic activities that have occurred, have not yet occurred, and are occurring
Purpose
Get information quickly
Cost Analysis Steps
Choose a method—gather information—data processing—analyze causes—determine results
Basic methods of cost analysis
comparative method —
Comparison of physical indicators and target indicators
Positive and negative factors that affect goal achievement
Comparison of actual indicators in this period with actual indicators in the previous period
Reflect the improvement of construction management level
Comparison with the average and advanced level of the industry
Find the gap
factor analysis (Serial replacement method)
Analyze the physical quantity first, then analyze the value quantity, first analyze the absolute value, and then analyze the relative value
Difference calculation method
A simplified form of factor analysis
calculate
ratio method /
Relevant ratio method, component ratio method, dynamic ratio method
Comprehensive cost analysis method
Project cost analysis by parts
status
Basics of construction project cost analysis
analysis object
Major sub-projects completed
Analytical method
Comparison of "three calculations"
budget target
Cost from bid quotation
cost target
from construction budget
actual cost
Actual consumption of construction task orders
Analysis time
Cost analysis from start to completion
Monthly (quarterly) cost analysis
Regular and recurring intermediate cost analysis of construction projects
Comparison of actual costs and budgeted costs
Monthly (quarterly) cost reduction level
Comparison of actual costs and target costs
Implementation of goals and objectives
"Policy" losses, control expenditures, and reduce overexpenditures to a minimum
annual cost analysis
Enterprise costs are settled once a year, and costs of this year are not allowed to be transferred to the next year.
The key point is: planning practical and feasible progress for the next year’s construction Cost management measures to ensure the realization of cost targets
Comprehensive analysis of completion costs
object
Unit project
content
Completion Cost Analysis
Comparative analysis of major resource festivals
Analysis of main technical saving measures and economic effects
Completion Two main
Cost project analysis methods
Analysis of labor costs
Analysis of material costs
Analysis of the cost of main materials and components
Analysis of turnover material usage fees
Analysis of material storage fees
Material reserve analysis
Average daily usage, material unit price, reserve days
Analysis of machinery usage fees
Management fee analysis
Special Cost Analysis Method
Special profit salary
Cost profit and loss abnormal analysis
Construction period cost analysis
Capital cost analysis
The relationship between project revenue and costs
Cost expenditure rate = actual cost expenditure/actual income during the calculation period
cost accounting
accounting principles
"Three synchronizations" principle: the project quantity value ranges of image progress, output value statistics, and cost collection are consistent
Look at image, look at assets, look at actual income
Accounting scope
Time: from contract signing to contract completion
Costs include: direct costs, indirect costs, subcontracting costs
Direct costs: labor costs, material costs, machinery usage costs, and other direct costs
accounting procedures
1. Determine cost and period expenses
2. Distinguish costs between this month and other months
3. Distribute and collect, and calculate project costs
4. Inventory of unfinished projects and determine the actual cost of completed projects in this period
5. Transfer completed projects to project settlement costs
Project—Month—Specific Object—Unfinished—Settlement Completed
Accounting Method
tabular accounting method
Accounting Law
Comparison table