摘 要
前几年的房产热如今正在慢慢回温到平稳状态，但是房产热所带来的建筑公司过于饱和，盲目跟随热潮所带来的人力资源运用不合理导致的制造成本过高和让民众不敢买房也买不了房的现象仍然存在。这些问题的承受者除了房地产商外，建筑行业也是遭受重创。在房产热中，建筑行业出现不少跟风者，导致现在的行业竞争力十分巨大，不少公司都已经无力支撑。而一些优秀企业，虽说还不到如此地步，但是如果不采取相应措施，公司的发展前景依然堪忧。
因此，不少研究人员开始进行相应数据的测量与探讨，试图发现这一问题的解决之道。本文正是通过问题入手，总结出要想控制这一局面，就必须控制成本这一理论。将成本控制作为切入点，提出关于管理的优化任务与方案，以及相应的措施。一般而言，施工成本的含义是建筑工程项目从开工到竣工这整个过程中现场施工所产生的一系列费用的总和。其组成部分从宏观上看包括直接成本和间接成本这两大类；而从微观细部上来看，又分为很多种类，如施工过程中原材料、机械台班、材料的运输转运等方面的费用，施工管理人员的工资，劳务班组工人的工资，施工过程中有涉及到需要协调处理的事情上的开支，以及诸多方面的费用。建筑产品与其他行业的产品不同，其是以施工项目这样的单元体作为实现形式。所以工程管理的效率的高低决定着单个项目的盈利能力，同时也直接决定着建筑企业的市场竞争力。这样一来，就需要建筑企业将管理的重心放到施工项目上来，全面有效的实施施工项目管理。
施工成本中的直接成本一般指的是在施工过程中直接花费在工程实体上的开支费用，即可以直接通过工程量来计算的费用，主要是人工费用、材料费用以及机械台班费用等等，概括来讲就是人机料三个主要部分。间接成本则是建设项目在生产建设过程中有别于直接成本不能直接进行清单计算的部分，主要存在于施工准备工作以及组织管理过程中耗费的成本，这些费用看似间接成本，花费于无形之中，但是又是施工项目管理过程中所必须支出的一部分，比如管理人员在办公时所耗费的办公成本，项目人员进行出差或者考察时所耗费的成本以及项目上在施工人员业余文体活动方面的支出等等，这些都构成了施工项目的简介成本。
施工成本管理的现实意义就是顺应甲方要求，为了促进项目在施工工期，施工质量，以及安全文明施工等方面达到标准，应当选用一系列适应成本控制的管理方法。施工成本管理的措施通常会从组织管理、经济、技术以及合同这几个方面入手，按照既定的成本计划，将成本保持在可控的状态，尽力保证项目施工成本的节约，以达到利益的最大化。并且在工程项目的施工过程中，想要真正的控制好项目的成本，并获得该方面的管理效率。通常需要从多个角度采取相应的措施来进行高效的管理和控制。对于施工成本的计划方面，施工管理人员在进行成本计划编写的时候，需要把握两个基本方面，第一是对工程实际资料的收集整理，这是进行编制成本计划的重要来源。在这个基础上，按照相应的设计资料、工程方面的各种合同、对成本进行预测的材料各个方面的资源。并且要结合施工现场实际情况，以及影响工程的各种因素，加上对待成本控制的具体措施。对成本进行费用方面的估算，并且拟定进行成本控制的相应的规章制度。然后建立起对总成本进行管控的目标。第二是在这项总成本目标编制出来后，要严格分散落实到各个施工班组或者各个管理人员中去。再有他们将这些成本目标进行细化分散到各个分项工程中去。施工成本计划是对整个工程的施工过程中的成本管理具有十分重要的意义。施工管理人员在进行成本计划编写的时候，需要把握项目的总体环境进行分析，最重要的是对工程实际资料的收集整理，这是进行编制成本计划的重要来源。在这个基础上，按照相应的设计资料、工程方面的各种合同、对成本进行预测的材料各个方面的资源。
并且要结合施工现场实际情况，以及影响工程的各种因素，加上针对成本控制的具体措施。施工成本计划的制定办法有多重多样，其需要针对成本的总目标，将这个目标拆分为小的目标，然后将其一步步的落实到工程的各个部分中去。
从而使得工程的成本得到很好的管控。
本文一共分为五个部分，第一部分主要讲了建设工程项目施工成本控制的任务与措施，其中包括施工成本管理的任务，施工成本管理的措施以及施工成本计划，而施工成本计划中又包括施工成本计划编制依据和施工成本计划编制方法；第二部分主要讲了工程价款的控制，其中包括工程变更价款的确定程序以及工程变更价款的确认方法，同时还包括工程变更价款的分析。第三个部分主要讲了工程索赔及结算控制，其中主要讲解了工程索赔费用的组成，工程索赔费用的计算方法以及工程结算的方法；第四个部分主要讲了施工成本控制与分析依据和方法，其中包括施工成本控制和分析的依据，施工成本控制和分析的对象和内容以及控制和分析方法；第五个部分主要以工程实例来研究了成本管理方面的各种问题，针对该工程出现的成本管理各个方面的问题做了分析。
通过本文的分析与研究，对工程项目成本控制做了深入而细致的研究分析。
关键词：成本管理、应对方案、控制管理、变更价款、结算控制？
Abstract
Real estate hot a few years ago are now slowly back to temperature to steadystate, but brought about by the real estate hot construction company too saturated,blindly follow the phenomenon caused by the unreasonable high manufacturing costand so people cannot buy a house cannot buy housing boom brought about by the useof human resources still exist. These questions bear in addition to the real estatebusiness, the construction industry also suffered heavy losses. In the real estate boom,there are many follow the trend of the construction industry, leading to thecompetitiveness of the industry is very huge now, many companies are unable tosupport. Some excellent enterprises, though not to the point, but if do not takecorresponding measures, the development prospects of the company is still worrying.
Therefore, many researchers began measuring the corresponding data and study,trying to find the way to solve this problem. In this paper, it is through the problems,summed up in order to control the situation, we must the theory of cost control. Willcost control as the breakthrough point, put on the optimization task and planmanagement, and the corresponding measures. Generally speaking, the constructioncost is the sum of the meaning of the construction project from start to completion ofa series of charges generated by the construction site in the whole process of the. Thepart from the macro view including direct costs and indirect costs of the twocategories; from the microscopic detail, is divided into many types, such as theconstruction of raw material, machinery, material transportation and other costs,construction management personnel salary, labor groups the wages of the workers,the construction process there is a need to coordinate processing involves thingsspending, as well as the cost of many aspects of the. Building products and otherindustry products are different, it is to the construction project of this unit as therealization form. So the efficiency of project management determines the profitabilityof individual projects, but also directly determines the construction enterprise marketcompetitiveness. As a result, requires construction enterprises will be the focus in themanagement of construction project, the implementation of a comprehensive andeffective construction project management.
The direct cost of construction cost in general refers to the direct cost in theproject entities on the expenses in the construction process, which can be directlythrough the project to calculate the amount of costs, mainly is the artificial cost,material cost and machinery costs and so on, generally speaking is the man-machinematerial of three main parts. Indirect cost is a construction project is different fromthe direct cost cannot be directly calculated part list in the production process ofconstruction, the main existing cost in construction preparation work and the processof organization and management, these costs seem indirect cost, cost in the invisible,but it is a part of the expenditure is necessary in the process of construction projectmanagement for example, managers, consumed in the office of office cost, projectpersonnel to travel or study the cost and the cost of project in amateur sports activitiesof construction personnel expenditures and so on, all these constitute the introductionto construction project cost.
The realistic significance of the construction cost management is to adapt to therequirements of Party A, in order to promote the project during the constructionperiod, construction quality, reach the standard and safety civilized construction, shallchoose a series of management to adapt to the method of cost control. Constructioncost management measures usually starts from organization management, economy,technology and several aspects of this contract, in accordance with the establishedcost plan, keeping costs in a controlled state, to ensure the project construction costsavings, in order to achieve the maximization of interest. And in the constructionprocess of engineering project, really want to control good project cost, and obtain themanagement efficiency. Usually need to take appropriate measures from many anglesto carry on the management and control efficiency. For the cost of construction plan,construction management personnel when cost plan prepared, need to grasp two basicaspects, the first is to the actual information collection, which is an important sourcefor the preparation of cost plan. On this basis, according to the corresponding designdata, engineering aspects of various contracts, the cost forecast of materials of allkinds of resources. And according to the actual situation of the construction site, andthe various factors that influence the project, plus treat specific measures of costcontrol. The cost of the cost estimate of the cost control, and formulate correspondingrules and regulations. And then set up the control of the total cost of the target. Thesecond is in the total cost of target establishment after coming out, to strictlydispersing to implement the various construction team or individual managers to.
There they will these cost goal refinement distributed to each sub project to.
Construction cost plan is of great significance to the cost management of theconstruction process of the whole project in. Construction management personnelwhen cost plan prepared, need to grasp the overall environment of the project areanalyzed, the most important thing is to the actual information collection, which is animportant source for the preparation of cost plan. On this basis, according to thecorresponding design data, engineering aspects of various contracts, the cost forecastof materials of all kinds of resources. And according to the actual situation of theconstruction site, and the various factors that influence the project, plus the specificmeasures of cost control. The construction cost plan to have multiple and diverse, theneed for total target costs, will this goal is split into smaller goals, then each part ofthe implementation of the project step by step to go in. So that the project cost toobtain the very good control.
This paper is divided into five parts, the first part is mainly about the tasks andmeasures of construction cost control of engineering project construction, includingconstruction cost management, the cost management of construction measures andconstruction cost plan, cost and construction planning basis and construction costplanning methods include cost control plan; the second part the main speaker of theproject cost, including the determination of program and confirm engineering changeprice method of engineering change price, at the same time also includes the analysisof engineering change price. The third part mainly tells the project claim andsettlement control, part mainly explained the project claim costs, engineeringcalculation method of claim expenses and method of engineering settlement; thefourth part is mainly about the construction cost control and analysis basis andmethod, including the construction cost control and analysis basis, construction costcontrol and analysis object and content, control and analysis methods; the fifth partmainly by using engineering example to study various problems in cost management,aiming at the engineering of the cost management of all aspects of the problem to doanalysis. Through the analysis and research, the project cost control analysis wasmade on the deep and careful researches.
Keywords:cost management, response plan, control and management, change price,settlement control
目 录
摘 要
ABSTRACT
目 录
绪 论
第 1 章 建设工程项目施工成本控制的任务与措施
1.1 施工成本管理的任务
1.2 施工成本管理的措施
1.3 施工成本计划
1.3.1 施工成本计划编制依据
1.3.2 施工成本计划编制方法
第 2 章 施工成本控制和分析的依据和方法
2.1 施工成本控制和分析的依据
2.2 施工成本控制和分析的对象和内容
2.3 施工成本控制和分析的方法
第 3 章 工程变更价款的控制
3.1 工程变更价款的确认程序
3.2 工程变更价款的确定方法
3.3 工程变更价款的分析
3.3.1 工程变更价款分析的必要性
3.3.2 工程变更费用分析的要求
第 4 章 工程索赔及结算控制
4.1 工程索赔费用的组成
4.2 工程索赔费用的计算方法
4.3 工程结算方法
第 5 章 工程变更
5.1 工程变更价款的流程及所需材料
5.2 工程变更价款的确定方法
5.2.1 关于施工合同约定的工程变更价款的重要确定方法
5.2.2 FIDIC 施工合同条件下进行工程变更的预测
5.2.3 采用合同中工程量清单的单价和价格
5.2.4 协商单价和价格
5.3 加强施工进度计划管理
5.4 项目成本管理必须遵循的基本原则
5.4.1 成本最低化原则
5.4.2 全面成本管理原则
5.4.3 成本责任制原则
5.4.4 成本管理有效化原则
5.5 加强工程项目成本管理的具体措施
5.5.1 改革成本管理机构和职能
5.5.2 完善成本管理的基础工作
5.6 坚持明细原则
5.7 遏制项目部亏损的对策
5.8 工程实例分析
结束语
参考文献
致 谢
