施工项目成本控制方法Word格式文档下载.docx

施工项目成本控制方法Word格式文档下载.docx

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一.一般的成本控制方法

成本控制的方法很多，而且有一定的随机性。

也就是:

在什么情况下，就要采取与之相适应的控制手段和控制方法。

这里就一般常用的成本控制方法论述如下：

（一）以施工图预算控制成本支出

在施工项目的成本控制屮，可按施工图预算，实行“以收定支“，或者叫”量入为出”，是最有效的方法之一，

具体的处理方法如下：

（1）人工费的控制。

假定预算定额规定的人工费单价为13.80元，合同规定人工费补贴为20元/工日，两者相加，人工费的预算收入为33.80元/工日。

在这种情况下，项目经理部与施工队签订劳务合同时，应该将人工费单价定在30元以下（辅工还可再低一些），其余部分考虑用于定额外人工费和关键工序的奖励费。

如此安排，人工费就不会超支，而且还留有余地，以备关键工序的不时之需。

（2）材料费的控制。

在实行按”量价分离”方法计算工程造价的条件下，水泥、總材、木材等”三材“的价格随行就市，实行高进高出;

地方材料的预算价格二基准价X（1十材差系数）。

在对材料成本进行控制的过程屮，首先要以上述预算价恪来控制地方材料的采购成本;

至于材料消耗数量的控制，则应通过“限额领料单”去落实。

由于材料市场价格变动频繁，往往会发生预算价格与市场价格严重背离而使采购成本失去控制的情况。

因此，项目材料管理人员有必要经常关注材料市场价格的变动;

并积累系统翔实的市场信息。

如遇材料价格大幅度上涨，可向”定额管理”部门反映，同时争取甲方按实补贴。

（3）钢管脚手、钢模板等周转设备使用费的控制。

施工图预算屮的周转设备使用费二耗用数X市场价格，而实际发生的周转设备使用费二使用数X企业内部的租赁单价或摊销率。

由于两者的计量基础和计价方法各不相同，只能以周转设备预算收费的总量来控制实际发生的周转设备使用费的总量。

（4）施工机械使用费的控制。

施工图预算屮的机械使用费=工程量X定额台班单价。

由于项目施工的特殊性，实际的机械利用率不可能达到预算定额的取定水平;

再加上预算定额所设定的施工机械原值和折旧率又有较大的滞后性，因而使施工图预算的机械使用费往往小于实际发生的机械使用费，形成机械使用费超支。

由于上述原因，有些施工项目在取得甲方的谅解后，于工程合同屮明确规定一定数额的机械费补贴。

在这种情况下，就可以施工图预算的机械使用费和增加的机械费补贴来控制机械费支出。

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