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在当今竞争日趋激烈的市场经济条件下,施工企业只有加强科学管理,顺应市场运行规律,实行成本目标管理,进行成本预测,探索降低成本途径,才能使企业走出困境,在竞争中处于不败之地。 我公司根据市政工程施工特点,结合全部实行项目法管理的具体情况,成功开发动态成本控制软件。简要介绍如下: 一、系统设计思想 所谓动态成本控制,是利用现有计算机系统,以预算定额中人工费、机械费、材料费为依据,根据项目的投标价或预算价,扣除上交公司费用,计算出目标成本。对施工生产工程量、工料机成本进行动态跟踪,并对有关数据进行分析,预测出将要发生的成本,找出成本超支原因,制订最优化施工方法和措施,指导后续工程施工。 二、动态成本实施过程 1、组织体系。成本控制是一项系统工程,需由企业财务、生产、经营、材料设备管理等部门共同完成。因此,企业应该根据成本管理的内容和内部经济责任的要求,建立相应的成本控制组织体系。
In today’s increasingly competitive market economy, construction companies must strengthen scientific management, conform to the laws of market operations, implement cost objective management, carry out cost forecasting, and explore ways to reduce costs. Only in this way can the company emerge from the predicament and be invincible in the competition. Ground. Our company successfully developed dynamic cost control software based on the characteristics of municipal engineering construction and combined with the specific conditions of all project management methods. Brief introduction is as follows: 1. System design idea The so-called dynamic cost control is the use of the existing computer system, based on labor costs, mechanical fees, and material fees in the budget quota, according to the project’s bid price or budget price, deducted the company’s cost Calculate the target cost. The construction production quantity, the cost of the machine and material are tracked dynamically, and the relevant data are analyzed to predict the costs to occur, identify the causes of cost overruns, formulate the optimal construction methods and measures, and guide the follow-up construction. Second, the dynamic cost implementation process 1, the organization system. Cost control is a systematic project that needs to be completed by the financial, production, operations, materials and equipment management departments of the company. Therefore, enterprises should establish a corresponding cost control organization system according to the content of cost management and the requirements of internal economic responsibility.