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论文

大连理工大学本科外文翻译

工程项目责任成本预控机制的创建和实施

Theengineeringprojectresponsibilitycostcontrolsthemechanisminadvancethefoundationandtheimplementation

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大连理工大学

DalianUniversityofTechnology

Abstract：

Theresponsibilitycostmanagementisabusinessmanagementimportantcomponent,isreducesthecosttoraisetheeconomicefficiencytheadvancedmanagement,strengthenstheenterprisemarketcompetitiveness,maintainstheenterprisecontinually,stable,thehealthydevelopmentefficientpath.Inrecentyears,manyenterprisesdevotedtothecostmanagementmeansresearchandtheexploration,summarizedintheworkingpracticetheconstructionenterprisecarriedonthecostcontrolasetofeffectiveoperationalmechanismandthemethod,aftertheimplementation,hasreceivedthetangibleeffect.Itsactualcontentandtheoperatingprocedurebriefintroductionisasfollows.

Keywords:

reducesthecostmarketcompetitivenessmaintenancecostcontrol

First,theengineeringprojectresponsibilitycostcontrolsthemechanisminadvancethebasiccontentandtheinnovationsignificance.

Theso-calledengineeringprojectresponsibilitycostcontrolsthemechanisminadvance,saysbroadly,iscontrols,thecosttakethetechnologytocontrolinadvanceinadvanceasthepremise,knewearlybythecostdisbursement,thestaffreceivesknowsearlyforthesafeguard,takerealizestheenterpriseefficiency,thestaffadditionallyreceivesastheultimateobjective,changeddoesaccountsafterwardtocontrolinadvanceinanticipation,implementstheentireprocessmonitoringtheitemcostcontrolmethod.

1st,basiccontent.Theresponsibilitycostcontrolsthemechanismtheprimarycoveragetosummarizeisinadvance:

Theestablishment“asystem”,carriesout“fivesystems”,realizes“twosuspensionhooks”.

（1）Establishes“asystem”.Namelyestablishmentitemcostresponsibilitycontrolsystem.“Isresponsibleaccordingtowhotomanage,whoisresponsibleforthecostcontrol,whoisresponsibleforthecostcontrol,whoundertakesthecostcontrolresponsibility”theprinciple,establishesoneintheprojectdepartmenttodecomposethecostcontrolresponsibilityquantificationtotheconcreteowner'ssystem,indicatesbythediagrammaticform,therequestresponsibilityisdefined,crosswisetoside,longitudinal,dynamicalignment.Thegoalisenablestheprojectmanagementpersonneltoclearoffthementality,thecontrolkey,simultaneouslycanavoidtheresponsibilityeffectivelyoverlappingandshiftsresponsibilityontootherstheresponsibility.Causesseveraltenmillionorbythebigbudgetwhichhundredmillioncount,decomposesChengKetoholdthecontrollablesmallbudget,achieved“onapersonofbodytohavethetarget,heavyloadeverybodyselects”,hasavoidedthecostmanagementmess.

（2）Carriesout“fivesystems”.

①Planofconstructionprogressiveoptimizedsystem.Isclearaboutalllevelsofchiefengineer'sincostmanagementcentralfunction,takesthecontrolprojectinvestmentplanofconstruction'sscienceoptimizationthekeypoint,planofconstructionsameresponsibilitycostbudgetclosesuspensionhook.Optimizestheprinciplewhichaccordingtowhoprofits,alllevelsofbenefitwhichproducestotheplanofconstructionoptimizationseparatelybyalllevelsofassignments,straighteningoutcompany,projectdepartmentandbetweenresponsibilitycenterthreeleveleconomicrelationships,manifestedthetechnologytocontrolinadvanceinthecostmanagementthekeyrole.

②Projectquantityprogressivecontrolsystem.Theprojectquantitymanagementiscontrolsthebenefitoutflowanotherkeypoint,throughtotheprojectquantity'sprogressivecontrol,alllevelsofeconomicalresponsibilities,theeconomicinterestandtheprojectquantity'scontrolwillbeconnected,preventsthebenefittodrainfromthemeasurementprocess.

③Responsibilitybudgetdynamicalignmentsystem.Theconstructionitemcosthastheuncertainty,oftenreceivestheplanchangeandtheresilienceadjustmentinfluencehasthebigchange,toguaranteethattheenterpriseandthestafftwoaspect'sbenefitdoesnotreceivetheviolationbecauseofobjectivecause'sinfluence,restsonthissystemstipulationtheadjustablerange,theregulationmeansandtheexaminationprocedure,toundergoesauthorizedaccordingtothequartertheplanofconstructionchangeandtheprojectquantityfluctuationcorrespondingadjustmentresponsibilitybudget,doesnotpermit,becausetheuncontrolledfactorcausesthecostpoliticalintegritygreatlyultraphenomenon.

④“Zeroprofit”collectivecontractsystem.Undertheresponsibilitybudgetdynamicalignment'spremise,toarousestaff'sworkenthusiasmfully,hastheresponsibilityprofitundertheunifiedresponsibilitybudgetstandardtocarryontheassignmentcompletelyasstaff'seconomicallybeneficialwage.Thissystem'sestablishment,hasbrokensincelongtheegalitarianismwhichthoroughlyexistsintheassignment,hasmanifestedthepieceworkwageandtheassignmentprinciplewhichcalculatescompensationaccordingtotheeffect.

⑤Projectmanagerfundregulationsystem.Projectmanagertakestheprojectdevelopmentresponsibilitycostmanagementthekey,tomanifestitsresponsibilityandtheright,givesawrittenreplytoasubordinatetheresponsibilitybudgetthecompanyandbetweentheprojectresponsibilitycenterbudgetdifferencehandsoverbyprojectmanagerunifiesmixestheuse,itcreatessurplusonlybytheenterpriseandtheprojectpartbecomes,theprojectdepartmentholdsforusethepartmainlytousetoprojectmanagerandtheconcernedpersonnel'sreward.

（3）Realizes“twosuspensionhooks”.NamelyEngineeringfirmtoprojectdepartmentcollectionenterpriseexpensesameresponsibilitybudgetdraftingsuspensionhook,projectdepartmentstaffwageincomesameresponsibilityperformanceofbudgetsuspensionhook.TheEngineeringfirm,theprojectdepartmentandtheprojectdepartmentstaff'sincomewiththeresponsibilitybudgetsuspensionhook,highlightedtheresponsibilitybudgettocontrolinadvancetothecostwithtoalllevelsofincomedistributionkeyrole,thusenabledtheresponsibilitycosttodevelopeffectivelyintheprojectdepartment.

2nd,innovationsignificance.

Theresponsibilitycostcontrolsthemechanismtocontrolfromtheinsideinadvanceeachitemthecontrolsystem,theresponsibilitybudgetarycontrolstandard,theresponsibilitycostoperationpracticeandthecomputerauxiliarymanagementinformationsystemfourpartialcontentsorganicallysynthesizesintogether,causedtheresponsibilitycostmanagementtorealizetheinnovationinthefollowingfouraspects.

（1）Costcontrolideainnovation.Becauseinprojectcostmanagementasetofeffectivecostmanagementmethod,itemcostcontrolnorigid,thecostcontrolqualityhasnotdependedontheprojectdepartmentadministrativepersonnel’sself-consciousnesscompletelyinthepast,thereforehasonekind“doesaccountsafterward,doesthebadtype”thethoughtgenerally.Thiskindofkindofrestraintislax,“thebelatedaction”thetypecostmanagementmethodcannotadaptthemodernbusinessmanagementrequestbyfar.Thisachievementmostvitalsignificancefundamentallychangedstaff'sideologicalconcept,decomposedoneachresponsibilitypersonbodythecostcontrolresponsibility,thecostcontroleffectwascloselyrelatedwithitsindividualincome,thuscausedtheoldthoughttotransforminto“thecostmanagementbycontrolsinadvanceprimarily,diddoesthebadincomewasdifferent”thenewidea.

（3）Costcontrolstandardinnovation.BeforetheGroupunified"CostFixedquantity"appears,asaresultofthepresentvariousprofessionsbudgetquotainmanyaspectGrouppresentconstructionabilitysymbol,simultaneouslybetweenvariousprofessionsbudgetquota'sfixedquantitylevelalsodoesnothavethebigdifference,createsvariousunitswhentheestablishmentprojectresponsibilitybudget,isbigtothefixedquantitycontentadjustment.Therefore,inestablishmentprojectresponsibilitybudgettimebecausewillusethefixedquantitytobedifferent,aswellaswillestablishperson'squestionandsoonfactorexistences,andwillimplementtheinspectioncashfortheprojectresponsibilitycostcontrol'slooseallowancetobringtheverytremendousinfluencefairly.Inordertoovercomethisdifficulties,theGrouporganizes70toemployfromaunitotherthanone'sownexpertsandtheinternalkeymember,underwentthedryneartwoyears,theestablishmenthascompletedthehard12gameofgroups"CostFixedquantity",startedfromthebeginningof2002toimplement.ThisfixedquantitythecostcontrolmaterialwhichformanyyearsaccumulatesaccordingtotheGroup,taketheGroupinthevarioussingleitemsspecializedconstructionabilitystrongunitasthefixedquantityvariouschapterslevel'sdeterminationstandard,simultaneouslyreferstovariousprofessionsfixedquantityandintheprojecttestopinionfoundationestablishesbecomes,"CostFixedquantity"thevolumelevelinfacthasrepresentedGroup'saverageadvancedlevelbasically,topromotestheentiregrouptoraisetheproductionefficiency,reducedtheconstructioncosttoplaytheverybigpromotioneffect.Atthesametime,"CostFixedquantity"releasing,changedtoagreatextentinthepastwhentheestablishmentprojectresponsibilitybudgetexiststhehumanfactorinfluencebigunreasonablecondition,enablestheentiregroupprojectresponsibilitybudgettheestablishmentstandardtoobtaintheunification,variousprojectsachievementsexaminationhadamorejustbasis.

（4）Costcontrolmethodinnovation.Becausethecostaccountingrefinementbringstheworkloadenlarge