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近几年来,随着工程招投标工作的逐步规范化,工程概预算中的利润空间被大大压缩,而主要材料价格的上涨和人工费用开支的增大等刚性支出的增加,靠工程项目自我消化的增支因素越来越多。针对这种情况,我们根据成本效益原则,在淮河干流芦集圩堤加固工程项目部实行了目标成本管理,采取了在目标成本确定后实行施工全过程成本控制的对策,推动了双增双节的深入开展。在该项目中提高经济效益68万元,节约资金6.1万元。1 实行目标成本分解,加强成本的事前控制1.1 本项目部在施工前就做好目标成本的事前控制,根据该工程项目的预算总额和计划利润指标,通过本量利分析确定该项目的目标成本值为566万元,并按成本控制计划的指标要求,制定出先进、合理、切实可行的各种施工工序,在生产过程
In recent years, with the gradual standardization of project bidding and tendering, the profit margin in the project budget has been greatly reduced, while the increase of rigid expenditures such as the increase of the price of major materials and the increase of labor cost and the increase of rigid expenditures due to self-digestion of construction projects Addition and subtraction of more and more factors. In response to this situation, according to the principle of cost-effectiveness, we implemented the target cost management in Luji dike reinforcement project of the mainstream of the Huaihe River, implemented the cost control measures in the whole construction process after the target cost was determined, and promoted the double- In-depth development. In the project to improve economic efficiency of 680,000 yuan, saving 61,000 yuan. 1 implementation of the target cost breakdown, to enhance the cost of pre-control 1.1 The project department prior to construction to do the target cost of pre-control, according to the project’s total budget and planned profit targets, through the profit and profit analysis to determine the project’s target cost The value of 5660000 yuan, and according to the cost control plan index requirements, develop advanced, reasonable and practical various construction process, in the production process