发布时间：2012-08-14 00:00:00 浏览次数：次
获取施工项目是施工企业生存的需要，充分发挥自身优势加强项目管理和成本控制，则是企业提升效益的关键。如何加强工程项目的成本管理，切实提高经济效益是施工企业亟待解决的首要问题。1.切实强化(hua)项(xiang)目(mu)(mu)的(de)成(cheng)(cheng)本(ben)控(kong)(kong)制(zhi)意(yi)识。加强项(xiang)目(mu)(mu)成(cheng)(cheng)本(ben)管理(li)，树立成(cheng)(cheng)本(ben)控(kong)(kong)制(zhi)意(yi)识，要从项(xiang)目(mu)(mu)运作体(ti)制(zhi)和机制(zhi)上(shang)(shang)(shang)加以(yi)保(bao)证。现(xian)行(xing)施工企业经(jing)营模(mo)式，一(yi)般由(you)项(xiang)目(mu)(mu)经(jing)理(li)承(cheng)包(bao)或目(mu)(mu)标考(kao)核。项(xiang)目(mu)(mu)的(de)盈亏(kui)依赖于项(xiang)目(mu)(mu)经(jing)理(li)的(de)个人素质，而终是包(bao)盈不包(bao)亏(kui)，导(dao)致对(dui)各项(xiang)成(cheng)(cheng)本(ben)控(kong)(kong)制(zhi)不重视。项(xiang)目(mu)(mu)的(de)利润低下甚至(zhi)出现(xian)亏(kui)损。因此，要控(kong)(kong)制(zhi)成(cheng)(cheng)本(ben)需要从体(ti)制(zhi)上(shang)(shang)(shang)实行(xing)项(xiang)目(mu)(mu)风险经(jing)营，即包(bao)盈包(bao)亏(kui)：在个人资产抵押以(yi)确保(bao)上(shang)(shang)(shang)缴的(de)同(tong)时，实行(xing)责(ze)任(ren)追(zhui)究制(zhi)以(yi)达(da)到企业与个人双赢的(de)目(mu)(mu)的(de)。
2.全方(fang)位(wei)抓好项目成(cheng)本(ben)的细节管(guan)(guan)理。项目成(cheng)本(ben)主(zhu)要内(nei)容包括(kuo)材(cai)料费(fei)(fei)(fei)、机械使用费(fei)(fei)(fei)、人工费(fei)(fei)(fei)、临时设(she)施费(fei)(fei)(fei)、措施费(fei)(fei)(fei)以及管(guan)(guan)理费(fei)(fei)(fei)等。对成(cheng)本(ben)的控制(zhi)涉及到技术、财务(wu)、材(cai)料、设(she)备和行政后勤(qin)各个管(guan)(guan)理部门，直至一线的施工班(ban)组。因此，成(cheng)本(ben)管(guan)(guan)理应(ying)该是全方(fang)位(wei)的管(guan)(guan)理。
首(shou)先要(yao)建立(li)和(he)完(wan)善成(cheng)本(ben)控制(zhi)(zhi)体系。落实项(xiang)目经理为一责任人，从项(xiang)目经理、技(ji)术负责人到(dao)现(xian)场每(mei)一名管(guan)理人员(yuan)和(he)施工(gong)人员(yuan)都必须落实成(cheng)本(ben)管(guan)理责任，成(cheng)本(ben)控制(zhi)(zhi)体系应根据工(gong)程的(de)进展(zhan)和(he)需(xu)要(yao)及(ji)时调整和(he)完(wan)善。
其次(ci)要(yao)制(zhi)(zhi)定规(gui)章(zhang)制(zhi)(zhi)度，规(gui)范操(cao)作(zuo)行(xing)为。有效(xiao)控制(zhi)(zhi)项目(mu)成本(ben)离不开(kai)健全的各项管理制(zhi)(zhi)度，要(yao)靠制(zhi)(zhi)度来规(gui)范操(cao)作(zuo)行(xing)为。特(te)别是(shi)材料、设备和(he)管理费用的开(kai)支等是(shi)成本(ben)管理的重点。
材料(liao)管理要从采购(gou)抓起(qi)，材料(liao)使(shi)用过程必(bi)须责任(ren)到人，设备(bei)管理部门要根据工(gong)(gong)程质量、进度和设备(bei)能力的要求，合理地(di)配(pei)备(bei)机(ji)械，制定和建(jian)立维修、保养制度，杜绝机(ji)械事(shi)故(gu)的发生，力求降低机(ji)械使(shi)用成本。搭建(jian)精干高(gao)效的项目管理班子，避免(mian)人浮于(yu)事(shi)，以减少工(gong)(gong)资总额的开支。建(jian)立严格(ge)的审批(pi)、报销制度，规定权限不得(de)突(tu)破(po)。
再次要加强项目的(de)合同管(guan)(guan)理(li)。合同管(guan)(guan)理(li)是(shi)施(shi)工(gong)企(qi)业管(guan)(guan)理(li)的(de)重要内(nei)容，也是(shi)降(jiang)低(di)工(gong)程成本(ben)，提高经济效益的(de)有效途径，减(jian)少额(e)外成本(ben)。一(yi)是(shi)印章管(guan)(guan)理(li)，落实(shi)专人保(bao)(bao)管(guan)(guan)。二(er)是(shi)合同归口(kou)管(guan)(guan)理(li)，建立(li)合同审核会(hui)签(qian)制，建立(li)台账，统一(yi)保(bao)(bao)管(guan)(guan)。
后(hou)(hou)是尽(jin)可能使用(yong)(yong)统(tong)一格(ge)式(shi)合(he)(he)(he)同(tong)(tong)，如设备租赁合(he)(he)(he)同(tong)(tong)、材(cai)料供(gong)应合(he)(he)(he)同(tong)(tong)和(he)(he)临时用(yong)(yong)工(gong)(gong)(gong)(gong)(gong)合(he)(he)(he)同(tong)(tong)等，以确(que)(que)保严(yan)密(mi)性和(he)(he)合(he)(he)(he)法性。项目(mu)成(cheng)(cheng)本(ben)的(de)全过(guo)程管理。项目(mu)成(cheng)(cheng)本(ben)管理大致可分为(wei)施(shi)工(gong)(gong)(gong)(gong)(gong)准备、工(gong)(gong)(gong)(gong)(gong)程施(shi)工(gong)(gong)(gong)(gong)(gong)和(he)(he)竣工(gong)(gong)(gong)(gong)(gong)验收3个阶段(duan)。施(shi)工(gong)(gong)(gong)(gong)(gong)准备阶段(duan)是项目(mu)中标(biao)(biao)后(hou)(hou)公(gong)司对(dui)项目(mu)的(de)费(fei)用(yong)(yong)组成(cheng)(cheng)、现场条(tiao)件(jian)和(he)(he)风险(xian)因素(su)等进(jin)行综合(he)(he)(he)分析(xi)，确(que)(que)定成(cheng)(cheng)本(ben)控制(zhi)总体(ti)目(mu)标(biao)(biao)；认真研(yan)究(jiu)施(shi)工(gong)(gong)(gong)(gong)(gong)设计(ji)图(tu)纸，在(zai)确(que)(que)保工(gong)(gong)(gong)(gong)(gong)程质量和(he)(he)进(jin)度的(de)前提(ti)下，制(zhi)定合(he)(he)(he)理可行的(de)施(shi)工(gong)(gong)(gong)(gong)(gong)组织(zhi)方(fang)案；工(gong)(gong)(gong)(gong)(gong)程施(shi)工(gong)(gong)(gong)(gong)(gong)阶段(duan)是重点抓好各项成(cheng)(cheng)本(ben)管理措施(shi)的(de)落实，准确(que)(que)收集整(zheng)理成(cheng)(cheng)本(ben)资料和(he)(he)费(fei)用(yong)(yong)；竣工(gong)(gong)(gong)(gong)(gong)验收阶段(duan)是要对(dui)人工(gong)(gong)(gong)(gong)(gong)、机械、材(cai)料以及生(sheng)活后(hou)(hou)勤设施(shi)清理，以降低费(fei)用(yong)(yong)，减少成(cheng)(cheng)本(ben)。对(dui)剩余工(gong)(gong)(gong)(gong)(gong)作(zuo)量核对(dui)，在(zai)规定的(de)时间内完成(cheng)(cheng)竣工(gong)(gong)(gong)(gong)(gong)验收资料整(zheng)理归档。
运用(yong)激励机(ji)制实施(shi)(shi)奖罚考(kao)核(he)。成(cheng)(cheng)(cheng)本管理的(de)(de)(de)终目的(de)(de)(de)是追求利润的(de)(de)(de)大化，这需要(yao)扎实的(de)(de)(de)管理基础和全(quan)体员工(gong)的(de)(de)(de)共同努力。利用(yong)激励机(ji)制对(dui)各部门和责任(ren)人(ren)实施(shi)(shi)责任(ren)成(cheng)(cheng)(cheng)本考(kao)核(he)，奖优(you)罚劣。企(qi)业对(dui)项目部设定总的(de)(de)(de)成(cheng)(cheng)(cheng)本控制目标，项目部将分项目标以责任(ren)状的(de)(de)(de)形(xing)式落实到相应的(de)(de)(de)部门与班组。明确责任(ren)人(ren)和奖罚办(ban)法，然后根(gen)据工(gong)程(cheng)的(de)(de)(de)进度，按时间段或(huo)工(gong)程(cheng)节点进行考(kao)核(he)，并(bing)实施(shi)(shi)奖罚，确保成(cheng)(cheng)(cheng)本管理取得实效(xiao)。
项目成(cheng)(cheng)(cheng)本(ben)管(guan)理是一(yi)项系(xi)(xi)统工程，其成(cheng)(cheng)(cheng)败直(zhi)接关(guan)系(xi)(xi)到企业(ye)的(de)经(jing)济(ji)效益与员工收入，关(guan)系(xi)(xi)到企业(ye)的(de)生(sheng)存发展。只有(you)采用(yong)科学、精细的(de)成(cheng)(cheng)(cheng)本(ben)管(guan)理模式，依靠(kao)先进的(de)体制和机制，实(shi)行全(quan)员、全(quan)方(fang)位和全(quan)过程的(de)成(cheng)(cheng)(cheng)本(ben)管(guan)理，才能优(you)质、高(gao)效地完成(cheng)(cheng)(cheng)每一(yi)个项目，确保为企业(ye)赢得的(de)经(jing)济(ji)效益和社会效益。
