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工程直接成本的管理和控制是成本管理的重要环节.根据目标成本制定合理的消耗指标对用工多少、材料消耗、机械配置等实施控制,发现问题及时向经济部门进行反馈.经核办分析,就控制成本的量化指标的合理程度进行评价和修正,使成本量化考核趋于可操作性及合理性.加强材料管理.工程材料费主要由辅助材料、结构件、半成品组成,材料成本约占工程成本70%左右,用量大、大堆放、远运距、容易丢失、抛撒和自然损耗等,造成材料浪费,增加成本.所以,材料控制是成本管理工作的重中之重.控制材料消耗量,要认真计算,按量供补,合理储备,减少二次搬运,减免抛撒.要将材料消耗量化考核分解到工序、班组及个人,并与个人收益挂钩,鼓励降支节耗.做到“人人身上有任务,个人头上有指标”,赏罚分明,调动职工积极性.此外,材料成本控制要向科学要效益,采用新材料、新工艺千方百计降低成本,使材料成本控制在最佳水平.
The management and control of the direct cost of the project is an important part of the cost management. According to the target cost to formulate a reasonable consumption index on the number of workers, material consumption, mechanical configuration and other control, find problems in a timely manner to the economic sector for feedback. Control the cost of quantitative indicators of the degree of evaluation and correction, so that quantitative assessment of cost tends to maneuverability and rationality. Strengthen materials management. Engineering materials costs mainly by auxiliary materials, structural components, semi-finished products, the cost of materials accounted for about the cost of the project About 70%, the amount of large piles, long distance, easy to lose, throwing and natural wear and tear, resulting in material waste, increase costs. So, material control is the cost management of the most important .Control material consumption, to Careful calculation, according to the amount of supply, reasonable reserves, reduce the second handling, reduction of throwing.Should materialize the quantitative assessment of decomposition process, team and individual, and personal income linked to encourage people to cut down on energy consumption. “Everyone Who have the task, there are indicators of individual head ”, rewards and punishments clearly, to mobilize the enthusiasm of workers.In addition, material cost control to the benefit of science, the use of new materials , Everything possible to reduce the cost of the new process, the material costs at an optimum level.