工程成本的控制EngineeringCostControl目錄Contents03工程成本控制的方法與步驟MethodsandStepsofEngineeringCostControl04降低工程施工成本的措施MeasuresforReducingConstructionCostinEngineeringProject01工程成本控制概念EngineeringCostControlConcept02工程成本控制分類EngineeringCostControlClassification了解工程成本控制的概念Understandtheconceptofengineeringcostcontrol掌握工程成本控制的分類Mastertheclassificationofengineeringcostcontrol學習目標Learningobjective課程導入CourseIntroduction1.什么是成本控制？1.Whatiscostcontrol?監督、檢查、控制Supervise,inspect,control1月10日January10th32.25元32.25yuan1月1日January1st32.25元32.25yuan1月31日January31st32.25元32.25yuan大學生挑戰1000元度過一個月Collegestudentschallenge

1000

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foramonth監督、檢查、控制Supervise,inspect,control1月20日January20th32.25元32.25yuan1.什么是工程成本控制？1.Whatisengineeringcostcontrol?一、工程成本控制概念I.ConceptofEngineeringCostControl指在施工過程中，對影響施工工程成本的各種因素加強管理，并采取各種有效措施，將施工工程中實際發生的各種損耗和支出嚴格控制在成本范圍內，隨時揭示并及時反饋，嚴格審查各項費用是否符合標準，計算實際成本和計劃成本之間的差異并進行分析，進而采取措施，消除施工中的損失浪費現象。Itreferstostrengtheningthemanagementofvariousfactorsaffectingconstructionprojectcostsduringtheconstructionprocessandimplementingvariouseffectivemeasures.Strictlycontrolthevariouslossesandexpensesincurredinconstructionprojectswithinthecostrange,revealandprovidetimelyfeedback,rigorouslyreviewwhetherexpensescomplywithstandards,calculatethedifferencesbetweenactualandplannedcosts,analyzethem,andthentakemeasurestoeliminatewastageandlossesduringconstruction.簡言之Inshort成本控制貫穿從項目的全過程，是動態管理的Costcontrol,runningthroughtheentireprocessoftheproject,isdynamicallymanaged合同文件和成本計劃是成本控制的目標Thecontractdocumentsandcostplanaretheobjectivesofcostcontrol工程成本控制就是在實施過程中對資源的投入、施工過程及成果進行監督、檢查和衡量，并采取措施確保項目工程成本計劃（目標）的實現。Engineeringcostcontrolisthesupervision,inspection,andmeasurementofresourceinput,constructionprocesses,andoutcomesduringimplementation,alongwithtakingmeasurestoensuretherealizationofprojectengineeringcostplans(objectives).一、工程成本控制概念I.ConceptofEngineeringCostControl2.工程成本控制的意義2.SignificanceofEngineeringCostControl01降低成本、提高經濟效益的手段Meanstoreducecostsandenhanceeconomicbenefits手段Means02現代工程成本管理的核心Thecoreofmodernengineeringcostmanagement核心Core03穩定整個施工行業

經濟發展的基礎Thefoundationforstabilizingtheoveralleconomicdevelopmentoftheconstructionindustry基礎Foundation一、工程成本控制概念I.ConceptofEngineeringCostControl工程成本控制分類EngineeringCostControlClassification021.按照控制時間分類1.Classificationbycontroltime事前控制Pre-control計劃準備控制Planningandpreparationcontrol事中控制In-processcontrol過程控制Processcontrol事后控制Post-control反饋控制Feedbackcontrol二、工程成本控制分類II.ClassificationofEngineeringCostControl1.按照控制時間分類1.Classificationbycontroltime事前控制（計劃準備控制）：

Pre-control(planningandpreparationcontrol):施工前對影響成本的因素進行分析和計劃，建立成本支出標準和責任，確保目標成本的實現Itreferstotheanalysisandplanningoffactorsinfluencingcostsbeforeconstruction,establishingcostexpenditurestandardsandresponsibilities,andensuringtheachievementoftargetcosts建立標準。如大學生挑戰1000元度過1個月，則每天花費標準為32.25元。Establishstandards.Ifacollegestudentischallengedtoliveon1000yuanforonemonth,thedailyspendingstandardwouldbe32.25yuan.1.1.1對各項成本進行目標管理1.1.1TargetManagementforVariousCosts按照作業單元或工序，對成本指標層層分解，落實到部門和個人。Inaccordancewiththeworkunitsorprocesses,decomposecostindicatorslayerbylayer,andimplementthemdowntodepartmentsandindividuals.1.1.2落實現場成本控制責任制1.1.2ImplementtheOn-siteCostControlResponsibilitySystem二、工程成本控制分類II.ClassificationofEngineeringCostControl1.按照控制時間分類1.Classificationbycontroltime過程控制（事中控制）：

Processcontrol(in-processcontrol):開工后對工程成本的全過程控制，對成本形成的內容和偏離的目標差異進行控制，是成本支出的決定性階段Itreferstothecomprehensivecontrolofprojectcoststhroughouttheentireprocessaftercommencement,managingboththecontentofcostformationanddeviationsfromtargetgoals.Itisadecisivestageindeterminingcostexpenditures爭取節約，避免浪費。計劃外的支出實行審批手續，杜絕不合理開支。Striveforsavingsandavoidwastage.Unexpectedexpendituresmustundergoapprovalprocedurestoeliminateunreasonablespending.如案例中大學生挑戰1000元度過1個月，到第20天時，發現超支了30元，則在剩下的10天中要采取措施糾偏。Inthecasementioned,acollegestudentchallengedthemselvestoliveon1000yuanforonemonth.Bythe20thday,theyfoundthattheyhadoverspentby30yuan.Therefore,theyneedtotakecorrectivemeasuresintheremaining10days.1.2.1執行計劃階段的成本，對各類開支進行審核1.2.1Thecostduringtheimplementationphaseoftheplanandreviewvariousexpenses1.2.2制定偏差定期分析系統，進行偏差分析，制定有效措施，進行糾偏1.2.2Establisharegularanalysissystemforvariations,conductvariationanalysis,andformulateeffectivemeasurestorectifythesituation二、工程成本控制分類II.ClassificationofEngineeringCostControl1.按照控制時間分類1.Classificationbycontroltime反饋控制（事后控制）：

Feedbackcontrol(post-control):施工現場工料清完后對工程總實際成本以及計劃完成情況進行全面核算，對偏差情況進行綜合分析，對工程的盈余情況、經驗、教訓總結概括形成成本控制檔案，為后續工程提供服務。Afterthecompletionoftheconstructionsitematerials,acomprehensiveauditoftheactualtotalcostandtheprogressoftheprojectisconducted.Deviationsareanalyzedcomprehensively,andthesurplus,experiences,andlessonsoftheprojectaresummarizedtoformacostcontrolfile,providingservicesforsubsequentprojects.1.3.1分析成本的實際情況1.3.1AnalyzetheActualSituationofCosts1.3.2分析成本節約或者超支的原因，明確責任部門或個人，落實改進措施1.3.2Analyzethereasonsforcostsavingsoroverspending,identifytheresponsibledepartmentorindividual,andimplementimprovementmeasures二、工程成本控制分類II.ClassificationofEngineeringCostControl2.按照采取的措施不同分類2.Classificationaccordingtodifferentmeasurestaken02采取經濟措施控制Takeeconomicmeasurescontrol經濟Economy03采取技術措施控制Taketechnicalmeasurescontrol技術Technology04采取法規措施控制Takeregulatorymeasurescontrol法規Regulation01采取組織措施控制Takeorganizationalmeasurescontrol組織Organization二、工程成本控制分類II.ClassificationofEngineeringCostControl采取組織措施控制

Takeorganizationalmeasurescontrol2.按照采取的措施不同分類2.Classificationaccordingtodifferentmeasurestaken建立以項目經理為中心的成本控制體系。Establishacostcontrolsystemcenteredaroundprojectmanagers.1.1.1加強施工的工序協調1.1.1Strengthenthecoordinationofconstructionprocesses1.1.2實行任務分工，職能分工跟蹤進度、質量、投資針對性控制1.1.2Implementtaskdivisionandfunctionaldivision,trackingprogress,quality,andtargetedcontrolofinvestment1.1.3做好環境處理，協調控制1.1.3Handleenvironmentalissuesandcoordinatingcontrol二、工程成本控制分類II.ClassificationofEngineeringCostControl2.按照采取的措施不同分類2.Classificationaccordingtodifferentmeasurestaken采取經濟措施控制

Takeeconomicmeasurescontrol2.1.1定期進行與計劃目標值比較2.1.1Regularlycomparewithplannedtargetvalues2.1.2定期進行與計劃目標值比較制定防止偏差方案2.1.2Regularlycomparewithplannedtargetvaluesanddevisepreventionplans2.1.3尋找、挖掘節約資金的可能性，杜絕延期和工程事件發生2.1.3Seekandexplorepossibilitiesforsavingfundstopreventdelaysoroccurrencesofengineeringevents二、工程成本控制分類II.ClassificationofEngineeringCostControl2.按照采取的措施不同分類2.Classificationaccordingtodifferentmeasurestaken采取技術措施控制

Taketechnicalmeasurescontrol3.1.1嚴格把住施工工藝質量3.1.1Strictlycontrolthequalityofconstructiontechnology3.1.2及時解決影響施工進度種類問題，按照進度工作計劃實施3.1.2Promptlyaddressvariousissuesaffectingtheconstructionprogress,andimplementaccordingtotheschedule3.1.3加強施工進度方案技術經濟學、可行性分析，以防止工程變更、返工的發生3.1.3Strengthenthetechnicalandeconomicanalysisoftheconstructionprogressplantopreventengineeringchangesandrework二、工程成本控制分類II.Classificationo