工程管理专业外文翻译--项目成本控制剖析(可编辑修改word版)
外文文献翻译---企业施工成本控制
INTRODUCTION project a corporate image window and effectiveness of the source. With increasingly fierce market competition, the quality of work and the construction of civilizations rising material prices fluctuations. uncertainties and other factors, make the project operational in a relatively tough environment. So the cost of control is through the building of the project since the bidding phase of acceptance until the completion of the entire process, It is a comprehensive enterprise cost management an important part, we must organize and control measures in height to the attention with a view to improving the economic efficiency of enterprises to achieve the purpose. 2, outlining the construction project cost control, the cost of the project refers to the cost and process of formation occurred, on the production and operation of the amount of human resources, material resources and expenses, guidance, supervision, regulation and restrictions, in a timely manner to prevent, detect and correct errors in order to control costs in all project costs within the intended target. to guarantee the production and operation of enterprises benefits. 3, the cost of the construction enterprise principles of construction enterprises control the cost of control is based on cost control of construction project for the center, Construction of the project cost control principle is the enterprise cost management infrastructure and the core, Construction Project Manager in the Ministry of Construction of the project cost control process, we must adhere to the following basic principles. 3.1 Principles lowest cost. Construction of the project cost control, the basic purpose is to cost management through various means, promote construction projects continue to reduce costs, to achieve the lowest possible cost of the objective requirements. The implementation of the principle of minimum cost, attention should be given to the possibility of reducing costs and reasonable cost of the minimum. While various mining capacity to reduce costs so that possibility into reality; The other must proceed from actual conditions, enacted subjective efforts could achieve a reasonable level of the minimum cost. 3.2 overall cost control principles. Cost Management is a comprehensive enterprise-wide, and full management of the entire process, also known as the "three" of management. The full project cost control is a system of substantive content, including the departments, the responsibility for the network and team economic accounting, and so on, to prevent the cost control iseverybody's responsibility, regardless of everyone. Project cost of the entire process control requirements to control its costs with the progress of construction projects in various stages of continuous, neither overlooked nor time when, should enable construction projects throughout costs under effective control. 3.3 Dynamic Control principle. Construction of the project is a one-time, cost control should emphasize control of the project in the middle, that is, dynamic control. Construction preparation stage because the cost is under the control of construction design to determine the specific content of the cost, prepare cost plans, the development of a cost-control program for the future cost control ready. And the completion of phase cost control, as a result of cost financing has been basically a foregone conclusion, even if the deviation has been too late to rectify. 3.4 principle of management by objectives. Management objectives include : setting goals and decomposition, the goal of responsibility and implementation of the aims of the inspection results of the implementation, evaluation of the goals and objectives that form the management objectives of the planning, implementation, inspection, processing cycle, PDCA. 3.5 responsibility, authority, in light of the profit principle. Construction of the project, project manager of the department, the team shouldering the responsibility for cost control at the same time, enjoy the power of cost control, project manager for the department, Teams cost control in the performance of regular examination and appraisal of implementation of a crossword punishment. Only to do a good job duties, rights, and interests combining cost control, in order to achieve the desired results. 4, the construction cost control measures cost control measures. Reduce the cost of construction projects means, we should not only increase revenue is also reducing expenditure, or both also increase savings. Cutting expenditure is not only revenue, or revenue not only to cut expenditure, it is impossible to achieve the aim of reducing costs, at least there is no ideal lower cost effective. Project Manager of the project cost management responsibility for the first, comprehensive organization of the project cost management, timely understand and analyze profit and loss situation and take prompt and effective measures; engineering technology department should ensure the quality, Regular tasks to complete as much as possible under the premise adopt advanced technology in order to reduce costs; Ministry of Economic Affairsshould strengthen budget management contract, the project to create the budget revenue; Finance Ministry in charge of the project's financial, Analysis of the project should keep the financial accounts of reasonable scheduling of funds. Develop advanced economies reasonable construction program, which can shorten the period, and improve quality, reduce costs purpose; paid attention to quality control to eliminate redone, shorten the acceptance and reduce expenses; control labor costs, material costs, Machinery and other indirect costs. With the construction market competition intensifies, more and the price low, the scene increasingly high management fees. This requires project managers to more scientific and more rigorous management approach to the management of the project. As a management departments should be a reasonable analysis of regional economic disparities, to prevent the input across the board. From the foregoing analysis, project management and cost control are complementary, it is only by strengthening project management, can control project costs; only achieve cost control project aims to strengthen the management of construction project can be meaningful. Construction of the project cost control of construction reflects the nature of project management features, and represents construction project management at the core. Construction of the project cost control of construction project management performance evaluation of the objectivity and fairness of the scale. 5. strengthen project cost control practical significance 5.1 strengthen project cost control railway construction enterprises out of their predicament, the need to increase revenue. At present, the railway construction enterprises just into the market, to participate in market competition, will face a tough test of the market. Now the construction market liberalization, implement bidding system, and the strike has very low weight, To create efficiency is the only way to strengthen internal management and improve their internal conditions, internal efficiency potentials. Therefore, the strengthening of project cost control is a very realistic way. 5.2 Strengthening Project Cost control is adapt to the market competition, and strengthening internal management to the needs of their work. With the railway enterprise's rapid development, construction increasingly fierce market competition. For a period of time, the railway construction enterprises will face the increasingly fierce market challenges Construction of the business environmentdifficult to be improved. Efficiency increases, effective cost control and claims will be strengthened in the future management focus. This requires the railway construction enterprises should respect the unity of the work to reduce costs and enhance efficiency objectives. In accordance with the requirements of the market economy research, adjustment and improve the management system, to further strengthen the management of infrastructure, enterprise management from the physical management to value management, thus enabling cost management into enterprise management centers. 6, the construction project cost control of construction cost control in many ways, this highlights deviation analysis. Deviation refers to the actual value of the construction costs with the planned value of the difference. Deviation analysis available Bar Graph method, the form, method. (A) Bar Graph method is different Transverse-Line marking the completion of the project has been the construction costs, End to construction projects have been completed and cost (the cost-effective construction, Transverse-Line length is proportional to the amount of their cases. Bar Graph with image, audio-visual, very clear advantages, It can accurately express construction cost deviations, but one can feel the gravity of deviation. However, this method of information below. (2) Form method is error - Analysis of the most commonly used method, it will project code name, Construction of the cost parameters and construction cost deviation integrated into the number one form, and in the form of direct comparison. As the deviations are shown in the table. Construction costs makes integrated managers to understand and deal with these data. flexible, applicability; informative; forms can be handled by computer, thus saving a large amount of data to deal with the human, and greatly improve speed. (3) curve is a total construction cost curve (S OK curve) for the partial construction costs A differential analysis methods. a figure which indicated the actual value of the construction cost curve, p. construction cost of the scheme said the value curve, The curve between two vertical distance between construction cost deviation. The method used is the same image analysis, and visual characteristics, But this is very difficult to direct for quantitative analysis of quantitative analysis can play a role. 7. Currently construction enterprise project cost control analysis of the current project cost 7.1 problems and the causes of the current project implementation After the restructuringprojects implemented "five responsibility for the costs," "100 of responsibility for the content of the output value of wages" and "contracting indicators Kau" various forms of economic management contract responsibility system. Construction projects in the Ministry of Production and quality aspects of the rapid progress. But beyond doubt is just working, regardless of the mode of production accounts still exist. Some only production tasks are completed, the cost of a weak awareness cost management as dispensable. In the past two years the Department of grasping items complain, enterprise project appraisal of the indicators, all focus on the production tasks to complete, objective, fueled by such acts. Specific indications : 1. in the use of labor, not by post, according to the actual needs staffing, they can complete the work for three, can be used for low-cost trades and the use of subjects of labor costs. To take care of relations, sensibilities and TWA also retained his spare time. workers can be indifferent to the production and operation, but the monthly wages, allowances, bonuses can spend less. artificially expand the expenditure of funds. 2, material management, can be simplified to what extent on what is the level of simplification, operational staff only to facilitate easy and timely withdrawal credit card, and some kind of engineering materials and book a difference to thousands of dollars, tens of thousands or even hundreds of some of its few. Consuming the works, the procedure is incomplete. not fixed by the material. placing arbitrary site materials, engineering materials stolen have occurred from time to time; Consuming accessories not review, bad on the other, very few people to repair; fill empty fuel consumption result was secretly putting the oil sold. 3. Construction machinery efficiency is not high (example : Monthly leasing machinery and equipment), less to him, usually poor maintenance. With mechanical equipment failure analysis is not objective and subjective reasons, not to pursue the responsibility of the parties, have bad information on the exchange, no other information on. TWA did not undergo a rigorous examination on the induction training mechanical damage to the non-normal, impact of the construction progress. In summary, the current project of cost management, accounting only after the accounting, rather than advance the prevention and control things. The reasons are : lack of cost awareness. simply that the cost of management is the financial sector or the superior leadership, have nothing to do withthem. only focused on the "production tasks are completed" and "contracting profit and loss," the groups have a "negative effect." Therefore, project to mobilize the full participation of the Ministry of cost control, deepening of the project cost management imperative. 7.2 Project Department analysis of the reasons for the losses as a project of building products Commodities direct producers, both under the contract and construction drawings, self-regulating organizations of the construction authority, Construction of that arrangement, the deployment of personnel, materials, equipment parts procurement, custody, use, consumption, safety, Quality of management with a measure of autonomy; but also by contracting, design, Enterprises and other projects related to the construction of the units affected and constrained. In addition, geological and climate changes, Design changes, but on objective factors of the construction projects have a significant impact, and all of the above factors will affect the cost of project expenditures. 1. subjective reasons lost control of the cost of the so-called subjective reasons, refer to the project, can not dispose of any external influence on the control of the costs, As mentioned above the project with the Ministry of Construction for the autonomy of the cost. mainly include the following aspects : ⑴ no strict cost control of the overall goal or no cost control goals. Most of the loss items Department head, there is no cost control goals. Although some but not strictly enforced, thus the cost of the project is out of control. ⑵ materials, spare parts planning, procurement, inspection, custody, out of the reservoir, consumption of the system is not sound. the loss of the item, the purchase of materials and accessories unplanned phenomenon abound. procurement lies in the number of project managers even material, the result is bound to lead to a backlog of material, cost overruns. As the project is difficult to grasp the Department of the relatively reasonable price information for the procurement of materials not calculated the cost of capital. so that the item purchased a large quantity of high-value materials. some items of no transceiver system, the purchase of materials unmanned testing, No more physical account, which can not be kept out and the. particularly aggregate, tile, etc. to build. Some project the Ministry never specialized departments managed to purchase substituting consumption; serious or even false invoices for reimbursement of materials. Projects not on the scale expected, the number of construction workers tobe the number, the result of multiple materials is not a waste of throwing at the site, the site is being sold secretly staff, Many can recall no more waste management. ⑶contract measures are incomplete. Projects within the ranks of the contract is not be supporting management measures implemented after contracting loopholes 100, resulting in cost overruns. For example, Some contracting for the completion of the mission and the number of wages, but the consumption of materials and equipment use, maintenance is not explicitly required to form the contracting not-included, the surplus excluding packet loss, some contracting program, though reasonable, but pricing is not timely, not in accordance with the contract or program honored so that the contractor could not continue. ⑷ sub-loopholes. Projects contingent on the labor subcontractor, the contracting not-included, to allocate more projects; or sub-unreasonable price; or the extensive use of sub-teams, resulting in super funds arrears sub-teams such phenomena occurring; or to link a number of external units, all lead to the rehabilitation costs are all linked by the Department of the project. ⑸serious quality problems. serious losses Project Department, almost all relatively serious quality problems, resulting in rework, repair, It seems a repetition of construction, increase the costs of construction. For example, in the bridge construction, there is the basis sank, Pier deflect such phenomena. ⑹construction equipment utilization rate is not high. Some of the projects undertaken projects a loss what to do, To ensure uninterrupted construction, acquisition or blind items transferred from other large equipment reserve, even bought some of the projects do not require the equipment, resulting in long-term suspension equipment. , Construction ⑺unreasonable arrangements. During the construction process, the project was not in a reasonable allocation of manpower, materials, equipment and other resources. lead to a waste of sabotage work; Construction of the manufacturing arrangements unreasonable to step in to complete the actual conduct of the second, three complete, the resulting redone, and so on. ⑻ more accidents. the loss of the item, Most of the projects have occurred in the Department of varying degrees of security incidents and minor injuries affected employees work injuries have affected staff work, Also the cost of medical expenses, but can also enable the staff of physical and skills decline, reduced labor and labor efficiency; fatal accidents resulting in hugepension costs to be incurred, directly increasing costs, and may also affect sentiment reduce production efficiency. ⑼overhead control ineffective. the loss of the item, almost all of this problem. The largest of these is the administrative expenses, travel, transport costs and operational Hospitality. ⑽ chaotic financial management. All loss of the item, its financial management in every case there is confusion. shown in the following ways : First, no complete financial management system, think how expenditure on how expenses; Second, currency and capital management, the creation of a number of bank account deposits. But without timely check cleared lead to bank deposits and cash accounts are inconsistent. hide the huge cost of bank deposits and cash balances Lane; Third debts inaccurate confirmation, settlement is not timely, leading to pay more money and projects, uncollectible receivables; Fourth, income, the calculation of the costs of inaccurate, the cost is not real, and losses are not allowed; 5 is a poor basis of accounting, accounts were inconsistent. The existence of these problems will inevitably affect the accuracy of cost information. then caused the loss of the project. ⑾ contract management confusion. the loss of the item, Most of the projects the Ministry failed contract management awareness, knowledge of the contract, and have little do not understand the basic elements of the contract, contract management led to confusion, enterprises suffered huge economic losses. 2. the influence of objective factors of the project is to increase the total cost of a connection so-called objective factors, Project Department is unable to control its own and must take place or because there are things or phenomena, such as contracting, design, enterprises in terms of the contract for the project outside the Ministry of Construction issued the directive, geological and climate changes, Design changes such. These factors for the emergence of the cost incurred, Project Department is not the objective to control costs. These factors are : ⑴ costs. Some enterprises in order to gain access to a particular market in the qualifications, thereby meeting the quality of construction projects built on the premise that right to take the tender bid price is lower than the cost of bidding strategy for the final bidding process, in the operating strategy is bound to happen, but projects are concerned, no matter what steps are taken it will be difficult to make these projects profitable. ⑵geological changes. the geological conditions are inconsistent with the design, Projects will be forced to change theconstruction method, thus affecting the construction period, so that the total project costs. the same time will also cost breakdown of a larger change. ⑶ climate change. Winter, Construction of the rainy season and the number of days of sandstorms construction increase, the Ministry will allow the project to increase various fees. For example, the number of days in winter, If unchanged in the period, the Ministry of projects or increase in the winter construction costs, such as antifreeze materials, Construction of antifreeze, winterization supplies, machinery and equipment due to reduced efficiency and increased costs; rush or increase costs, If staff overtime, additional equipment and other expenses. ⑷design changes. various engineering design changes so that the project will cost changes affect the total project cost. For example, contracting unit to increase the number of extend or shorten the construction period. changes in construction plans and projects to improve the quality of grading, etc.. ⑸ enterprises raise requirements. In order to achieve a certain goal, Enterprises sometimes requires projects in the Ministry of Construction Organization war or to achieve a certain quality standards, However, as the Department of projects in the process of implementing arrangements or less thorough understanding of the deviation, in the majority of cases formed a human fight, fight equipment, fight funds or improving quality standards. ⑹construction design less reasonable. As a construction site with the actual difference individual projects in construction design at the time of the existence of irrational phenomena, such as the personnel, materials, equipment arrangements and plans for the accuracy of individual projects or processes of the time, the lack of quality considerations. Projects can make the cost increase. ⑺sabotage work of the project. As work on the link between tasks or for other reasons, Projects have some sabotage work, in this period sabotage work needed to meet various costs, such as wages or basic living expenses. fixed asset depreciation charges, indirect costs of the project. Projects 7.3 containment measures for the loss of containment for a variety of reasons over the project losses, in accordance with the requirements of clear responsibilities, Projects should control the cost of the project is able to cost control measures were taken. for a project to control the cost of the project by the Ministry of control; and the project beyond the control of the costs or losses, by the enterprises should take measures to control it. 1. Construction projectsto the Ministry of the so-called cost control measures to the Ministry of Construction of the project. refer to enterprises directly organized by the staff and farmers contract workers, temporary workers and the labor force composed of the internal construction team, mixed construction team and construction services sub-teams composed of Construction Projects. ⑴determine the total project cost targets and the profit and loss targets. Every one of the successful projects, in a formal pre-construction, identify the project and sub-project for the dates, materials, equipment and identify the project and sub-project of the labor, materials, machinery and indirect costs. On this basis, The project will determine the profit or loss targets. ⑵implemented material bidding procurement. Projects must thoroughly change the past, piecemeal purchase goods, the enterprises of all projects, including the main material to build on all the tender for the procurement, Obviously choice of material suppliers. Meanwhile, we should fully consider the time value of money. choose a suitable form of payment.⑶controllable according to the principle of cost control. The Ministry of Construction of the project team and staff, In accordance with the principle of cost control and distinguish the project department, the construction team and the staff of the costs of monovalent responsibility, including dates Price, Materials Unit, select the unit and units, or fixed rates. We must strictly enforce the internal inspection system for pricing, timely construction team and staff honored economic interests. ⑷enhance safety, and quality management. Projects must establish security, Quality is the major benefits of efficiency. actively prevent and avoid possible security, quality accidents, for the accident-prone regions of constant surveillance. to strictly implement the responsibility for the accident the penalty system so that all staff clearly establish the safety, quality consciousness. ⑸ strengthen contract management. All of the projects, In particular, the main sub-projects of the need for a designated person responsible for contract management, In addition to the timely settlement or deal with the things, with the other units or individuals from the economic, technical, labor matters, must sign the formal contract, not with the verbal agreement. at the contract process, should act in strict accordance with the relevant provisions of the contract for disposal. ⑹improve the management system, establish a cost-control mechanism. Projects must connect with reality, the development and control of thecost to draw up rules and regulations, such as material procurement, custody, inspection, warehousing, consumption system, the labor remuneration management systems, equipment management, financial management, accounting, security, quality management approach, the post-mortem valuation methods, and to establish the cost of the project department of internal control and supervision mechanisms. 2. Construction of the sub-item of cost control measures in the so-called sub-Construction Projects, refers to the shoulder of the main tasks of the project subcontracted to external team of mainly construction of the project. ⑴ determined in accordance with the assembly The objectives of the sub-projects to determine the price. their specific operational process : First, According to determine the total cost of the project and the sub-units of construction commitments, identify the sub-project is the direct costs and field; Secondly, the intelligence sub-unit level, its terms should obtain the enterprise management fee, labor insurance and financial costs to lower the rate to 30% -50%; Third, According to the above-mentioned projects identified in the direct costs, the scene funds, management fees, insurance and financial labor, the total cost put the project plans to reduce profit 60% or above plan for profit; Fourth, In accordance with the state or the project in the tax rate to 1 -3 items of the total cost base of dollars from taxes; Fifth, these costs are added together, namely, the price of sub-projects. In accordance with this method of sub-price, works with the normal value of the budget shortfall is about 18 -20%. ⑵ allocated in strict accordance with the requirements of the project and the clearing. Projects must be in accordance with the provisions of the contract settlement price of the project, completion of the sub-units of qualified engineering post-mortem will be conducted on a monthly basis for the valuation and then clearing projects, sub-units will not be allowed to advance baiting, and for projects. Clearing of the project, the need for timely deduction of pay various fees to establish the settlement works in conjunction sign system, the clearing of the project, In addition to the post-mortem valuation report, even with the sub-unit business-related business departments Deductions views. ⑶strictly prohibited construction of higher units link . Projects must be in accordance with the requirements of enterprises, prohibit external units linked to various forms of external construction enterprises. All enterprises in the name of the successful projects。
毕业论文外文翻译-施工质量控制、安全和成本控制
工程管理专业毕业外文翻译（房地产）Quality Control 、Safety During Construction andCost ControlQuality and Safety Concerns in ConstructionQuality control and safety represent increasingly important concerns for project managers. Defects or failures in constructed facilities can result in very large costs. Even with minor defects, re-construction may be required and facility operations impaired. Increased costs and delays are the result. In the worse case, failures may cause personal injuries or fatalities. Accidents during the construction process can similarly result in personal injuries and large costs. Indirect costs of insurance, inspection and regulation are increasing rapidly due to these increased direct costs. Good project managers try to ensure that the job is done right the first time and that no major accidents occurs on the project.As with cost control, the most important decisions regarding the quality of a completed facility are made during the design and planning stages rather than during construction. It is during these preliminary stages that component configurations, material specifications and functional performance are decided. Quality control during construction consists largely of insuring conformance to these original design and planning decisions.While conformance to existing design decisions is the primary focus of quality control, these are exceptions to this rule. First, unforeseen circumstances, incorrect design decisions or changes desired by an owner in the facility function may require re-evaluation of design decisions during the course of construction. While these changes may be motivated by the concern for quality, they represent occasions for re-design with all the attendant objectives and constraints. As a second case, some designs rely upon informed and appropriate decision making during the construction process itself. For example, some tunneling methods make decisions about the amount of shoring required at different locations based upon observation of soil conditions during the tunneling process. Since such decisions are based on better information concerning actual site conditions, the facility design may be more cost effective as a result. Any special case of re-design during construction requires the various considerations discussed.With the attention to conformance as the measure of quality during the construction process, the specification of quality requirements in the design and contract documentation becomes extremely important. Quality requirements should be clear and verifiable, so that all parties in the project can understand the requirements for conformance.Safety during the construction project is also influenced in large part by decisions made during the planning and design process. Some designs or construction plans are inherently difficult and dangerous to implement, whereas other, comparable plans may considerably reduce the possibility of accidents. For example, clear separation oftraffic from construction zones during roadway rehabilitation can greatly reduce the possibility of accidental collisions. Beyond these design decisions, safety largely depends upon education, vigilance and cooperation during the construction process. Workers should be constantly alert to the possibilities of accidents and avoid taken unnecessary risks.Total Quality ControlQuality control in construction typically involves insuring compliance with minimum standards of material and workmanship in order to insure the performance of the facility according to the design. These minimum standards are contained in the specifications. For the purpose of insuring compliance, random samples and statistical methods are commonly used as the basis for accepting or rejecting work completed and batches of materials. Rejection of a batch is based on non-conformance or violation of the relevant design specifications.An implicit assumption in these traditional quality control practices is the notion of an acceptable quality level which is a allowable fraction of defective items. Materials obtained from suppliers or work performed by an organization is inspected and passed as acceptable if the estimated defective percentage is within the acceptable quality level. Problems with materials or goods are corrected after delivery of the product.In contrast to this traditional approach of quality control is the goal of total quality control. In this system, no defective items are allowed anywhere in the construction process. While the zero defects goal can never be permanently obtained, it provides a goal so that an organization is never satisfied with its quality control program even if defects are reduced by substantial amounts year after year. This concept and approach to quality control was first developed in manufacturing firms in Japan and Europe , but has since spread to many construction companies.Total quality control is a commitment to quality expressed in all parts of an organization and typically involves many elements. Design reviews to insure safe and effective construction procedures are a major element. Other elements include extensive training for personnel, shifting the responsibility for detecting defects from quality control inspectors to workers, and continually maintaining equipment. Workers involvement in improved quality control is often formalized in quality circles in which groups of workers meet regularly to make suggestions for quality improvement. Material suppliers are also required to insure zero defects in delivered goods. Initially, all materials from a supplier are inspected and batches of goods with any defective items are returned. Suppliers with good records can be certified and not subject to complete inspection subsequently.The traditional microeconomic view of quality control is that there is an “optimum” proportion o f defective items. Trying to achieve greater quality than this optimum would substantially increase costs of inspection and reduce worker productivity. However, many companies have found that commitment to total quality control has substantial economic benefits that had been unappreciated in traditional approaches. Expenses associated with inventory, rework, scrap and warranties were reduced. Worker enthusiasm and commitment improved. Customers often appreciatedhigher quality work and would pay a premium for good quality. As a result, improved quality control became a competitive advantages.Of course, total quality control is difficult to apply, particular in construction. The unique nature of each facility, the variability in the workforce, the multitude of subcontractors and the cost of marking necessary investments in education and procedures make programs of total quality control in construction difficult. Nevertheless, a commitment to improved quality even without endorsing the goal of zero defects can pay real dividends to organizations.SafetyConstruction is a relatively hazardous undertaking. These are significantly more injuries and lost workdays due to injuries or illnesses in construction than in virtually any other industry. These work related injuries and illnesses are exceedingly costly. The Construction Industry Cost Effectiveness Project estimated that accidents cost $8.9 billion or nearly seven percent of the $ 137 billion (in 1979 dollars) spent annually for industrial, utility and commercial construction in the United States. Included in this total are direct costs (medical costs, premiums for workers’ compensation benefits, liability and property losses) as well as indirect costs (reduced worker productivity, delays in projects, administrative time, and damage to equipment and the facility). In contrast to most industrial accidents, innocent bystanders may also be injured by construction have resulted in fatalities to passerby’s. Prudent project managers and owners would like to reduce accidents, injuries and illnesses as much as possible.As with all the other costs of construction, it is a mistake for owners to ignore a significant category of costs such as injury and illness. While contractors may pay insurance premiums directly, these costs are reflected in bid prices or contract amounts. Delays caused by injuries and illnesses can present significant opportunity costs to owners. In the long run, the owners of constructed facilities must pay all the costs of construction. For the case of injuries and illnesses, this general principle might be slightly qualified since significant costs are borne by workers themselves or society at large. However, court judgments and insurance payments compensate for individual losses and ultimately borne by the owners.Various measures are available to improve jobsite safety in construction. Several of the most important occur before construction is undertaken. These include design, choice of technology and education. By altering facility designs, particular structures can be safer or more hazardous to construct. For example, parapets can be designed to appropriate heights for construction worker safety, rather than the minimum height required by building codes.Choice of technology can also be critical in determining the safety of a jobsite. Safeguards built into machinery can notify operators of problems or prevent injuries. For example, simple switches can prevent equipment from being operating when protective shields are not in place. With the availability of on-board electronics (including computer chips) and sensors, the possibilities for sophisticated machine controllers and monitors has greatly expanded for construction equipment and tools. Material and work process choices also influence the safety of construction. Forexample, substitution of alternative material for asbestos can reduce or eliminate the prospects of long term illnesses such as asbestosis.Educating workers and managers in proper procedures and hazards can have a direct impact on jobsite safety. The realization of the large costs involved in construction injuries and illnesses provides a considerable motivation for awareness and education. Regular safety inspections and safety meetings have become standard practices on most job sites.Pre-qualification of contractors and sub-contractors with regard to safety is another important avenue for safety improvement. If contractors are only invited to bid or enter negotiations if they have an acceptable record of safety (as well as quality performance), then a direct incentive is provided to insure adequate safety on the part of contractors.During the construction process itself, the most important safety related measures are to insure vigilance and cooperation on the part of managers, inspectors and workers. Vigilance involves considering the risks of different working practices. In also involves maintaining temporary physical safeguards such as barricaders, braces, guiltiness, railings, toe boards and the like. Sets of standard practices are also important, such as:• requiring hard hats on site.• requiring eye protection on site.• requiring hearing protection near loud equipment.• insuring safety shoes for workers.• providing first-aid supplies and trained personnel on site.While eliminating accidents and work related illnesses is a worthwhile goal, it will never be attained. Construction has a number of characteristics making it inherently hazardous. Large forces are involved in many operations. The jobsite is continually changing as construction proceeds. Workers do not have fixed worksites and must move around a structure under construction. The tenure of a worker on a site is short, so the worker’s familiarity and the employer-employees relationship are less settled than in manufacturing settings. Despite these peculiarities and as a result of exactly these special problems, improving worksite safety is a very important project management concern.A cost control procedure for construction worksIntroductionThe construction industry, unlike many manufacturing situations, is concerned mostly with one-off projects. This naturally creates difficulties for effective management control, because each new contract is often characterized by the following features:• A fresh management team• Labor is transient and recruited on an ad hoc basis•Sites are dispersed through the county, which tends to cause problems in effective communications with other parts of the company•Subcontractors and ‘lump’ labor are common• Added to all this are the ever-changing weather conditionsNevertheless, irrespective of the scale of operation from small sub-contractor to the multifaceted project, production costs need to be monitored and controlled if the anticipated level of profit is to be received.FundamentalsTo control costs is an obvious objective of most managers, but it should be reconciled that no amount of paperwork achieves this control. Ultimately the decision of the manager that something should be done differently, and the translation of that decision into practice, are the actions that achieve control. The paperwork can provide guidance on what control actions should be taken and, while we shall continue to call it ‘the cost control system’. It should more properly be called ‘the cost information system’.The elements of any control system are:• Observation• Comparison of observation with some desired standard• Corrective action to take if necessaryThe domestic thermostat is a good example of a controller. This instrument measures temperature, compares it with the desired range, and then switches the temperature heating system ‘on’or ‘off’depending on how the current temperature compares with the desired range.A cost control system should enable a manager to observe current cost levels, compare them with a standard plan or norm, and institute corrective action to keep cost within acceptable bounds. The system should help to identify where corrective action is necessary and provide pointers as to what that action should be.Unlike the humble thermostat, most cost control systems have an inordinately long response time. Even the best current system provides information on what was happening last week or last month. As the work is typically part of a one-off project it is quite likely that the information is only partly relevant to the work going on now. So the scope for corrective action is limited. For example, the system might indicate on 1 May that the from-work operation in March cost too much. If from-work operations are still continuing the manager will give this work particular attention, but if form-work is complete nothing can be done to correct the situation.In the conventional systems described below two fundamental points are important. First, all costs must be allocated, even if this is on a very ‘coarse grained’coding arrangement. If only the major items are monitored you can be sure that the wasted time will be booked against the items which are not being monitored. Thus the manager will be deluded by the reports on the ‘important items’into thinking the whole site is satisfactory; in fact it might be incurring disastrous hidden losses. Second, there must always be a standard against which to compare recorded costs. In simple projects this might be the bill of quantities; generally, however, a properly prepared and appropriately updated contract budget forms a better basis.Systems in Current UseThe following systems and variants of them are in use in the construction industry. The selection of a system depends in part on the size and complexity of the contract, but more on the attitude and level of sophistication of top management.By overall profit or lossThe contractor waits until the contract is complete and then compares the sums of money that have been paid with the monies incurred in purchasing materials, payments for labor, subcontractors, plant and overheads. The figures are normally extracted from the financial accounts compulsorily kept by all companies. Such a system is useful only on minor contracts of short duration involving a small workforce and little construction equipment. It sacredly qualified as a control system as the information it produces can only be used to avoid the recurrence of gross errors in later contracts.Profit or loss on each contract at valuation datesThe total costs to date are compared with valuations gross of retentions. Care has to be taken to include the cost of materials delivered but not yet invoiced and to exclude materials on site not yet built into the permanent work. If the certificate is not a time reflection of the value of work done, a further adjustment is necessary. This system suffers from the disadvantage that there is no breakdown of the profit figure between types of work; it therefore provides guidance only which contract requires management attention. It is not suitable for contracts, which involve significant set-up costs, which are distributed over the unit rates.Unit costingIn this system costs of various tapes of work, such as mixing and placing concrete, are recorded separately. The costs, both cumulatively and on a period basis, are divided by the quantity of work of each type that has been done. This provides unit costs, which can be compared with those in the tender. Considerable care must be taken to ensure that all costs are accounted for, as indicated above under ‘Fundamentals’. Any miscellaneous costs must be recorded and allowed for in some way, e.g. by proportional distribution over the defined work-types. It is usually best to record site costs only and to compare with bill rates net of contribution for profit and head office overheads.Systems based on the principles of standard costingStandard costing has been used successfully in manufacturing industries, particularly in companies producing a limited range of products or at least a limited range of basic components. Standard minute values are associated with the production of each component and assembly and converted to money values by reference to the hourly rates of the appropriate grades of operatives. Variances are calculated, basically by comparing the value of the output with the cost of producing it. A variance is the amount by which the achieved profit differs from the budgeted profit. With appropriate records it is possible to analyze the total variance into sub-variances, e.g.: • Material price• Material usage• Labor rate• Labor efficiency• Fixed and variable overhead expenditure• V olume of production• SalesStandard costing is seldom directly applicable in construction owing to the variety of the product. This makes the use of standard minute values difficult if not impossible. However, as an alternative, the value of work done can be assessed in relation to the contract budget, which, in turn must reflect the amount that the contractor can expect to be paid.One of the important features is the calculation of a sales variance. This encourages the company to define sales (marketing, public relations, negotiations, estimating and bid strategy) as the responsibility of one department. An adverse variance indicates immediately that the level of acquiring new contracts is inadequate.Altogether, quite substantial departures from the manufacturing system are necessary and this accounts for the fact that standard costing is not in common use in construction. However, the system is basically very sound and provides comprehensive control of the company from boardroom down to workforce.PERT/costThis system requires each contract to be networked with PERT (performance evaluation and review technique). The values of work packages, which in essence are groups of activities, are assessed in advance. The time update of the network provides the value of work done as a ‘by-product’ of the calculation. The value can be divided by cost code, provided that the work package information is similarly divided. Thus, when incurred costs are recorded against the same codes, variances can be calculated for management information.施工质量控制、安全和成本控制施工中的质量和安全问题对项目经理来说，质量控制和安全越来越成为受关注的重要问题。
工程管理毕业外文翻译
Building engineering biddingYang Cao a,*, Shuhua Wang b, Heng Li aaDepartment of Building and Real Estate, Hong Kong Polytechnic University, HongKong, ChinabState Key Laboratory of Novel Software Technology, Nanjing University, Nanjing210093, ChinaAbstractNowadays in the engineering construction industry, the market which is characteristic for project bidding, has formed. The construction companies,which want to create good benefits, have to control their cost and improve management to enhance the capacity of adapting and competing in this market. This article focuses on how to decrease cost and increase income so as to control the construction cost effectively. bidding documents should be well formulated ,which is the improtment to a successful bidding and direct influence the success or failure of the biddingwork.Becasue the success or failure of the bidding for the survival and development of enterprise has a direct impact, so we have a high quality, improve the bid documents of the unit, prevent invalid and successful pass mark appear, become a research topic.[key] : bidding drawbacks of unfair competition countermeasuresBidding is a form of project transactions, project bidding process is to determine the successful bidder and the cost of the process and the price of the project, project bidding work of a very important link, do a good job bidding to determine the price, we can effectively control construction costs, and create a fair and equitable market environment, create orderly competition mechanism. Bidding in construction activities, construction enterprises in order to tender invincible works to be successful, And from the contracted projects profitable, it needs to integrate various subjective and objective conditions, the tender research strategy determine tender. Tender bidding strategy, including pricing strategies and skills. All of the strategies and skills from the numerous contractors bidding on the accumulated experience and objective understanding of the law and of the actual situation understanding, but also with the contractor's decision-making ability and courage are closely related.Bidding documents is the general programme and play book of the bidding activity through the process of bidding. The bidding documents will specify that How to conduct each bidding work, how to dispatch bidding documents, the requirements for tenderer,how to rate and decide bidding and the procedures of bidding. Therefore, the personnel who is responsible for prepare bidding documents should first have a general view of the bidding work, include all the requirements and arrangements into the bidding documents. If meet problems that have not been considered previously, then resolve them one by one during the preparation. The course of bidding documents preparation is also the course of making bidding scheme .In another respect, bidding documents is also the legal instuments. Besides relevant law and rules, the bidding documents are the common game rules that bidder,bidding agent and tenderer should subject to through the bidding. Bidding documents are the legal instuments that all the three bidding related parties should subject to, have legal force, therefore, the bidding documents -making personnel required to have the awareness and quality of leagal in order to reflect the fair, just and legal requirement in the bidding documents.In building engineering bidding law enforcement and the practice of project construction supervision system on standardizing China's construction market, improve the construction quality and played an active role. But in the process of implementing exist some disadvantages, needs to perfect, enrich and improve. This project bidding documents in accordance with the bidding law of the People's Republic of China for bidders, bidding regulation, enterprise strictly, put forward to bidders professional requirements of project profile was illustrated.Nowadays in the engineering construction industry, the market which is characteristic for project bidding, has formed. The construction companies,which want to create good benefits, have to control their cost and improve management to enhance the capacity of adapting and competing in this market. This article focuses on how to decrease cost and increase income so as to control the construction cost effectively.In building engineering bidding law enforcement and the practice of project construction supervision system on standardizing China's construction market, improve the construction quality and played an active role. But in the process of implementing exist some disadvantages, needs to perfect, enrich and improve. This project bidding documents in accordance with the bidding law of the People's Republic of China for bidders, bidding regulation, enterprise strictly, put forward to bidders professional requirements of project profile was illustrated.The practice of project bidding purpose is to market competition of openness, fairness and justice. However, due to the construction market development is not standard, management system and the experience of inadequate, architectural engineering bidding in concrete operation exist in ACTS of unfair competition, and some drawbacks. This obviously violate the bidding, the bidding process, and will lose its significance for other bidder fails to bid is unjust, disturbed the bidding(project contracting market economic order, for activities), this kind of behavior must be prohibited, only in this way can we make construction engineering competitive trading activity lawfully healthy. This subject will I learned and social practice, present situation and construction project bidding system is expounded, and the disadvantages of bidding for construction project with ACTS of unfair competition phenomenon and analysis of causes, and finally make corresponding preventive countermeasures.Construction cost management system, both theoretical discussion, but also need to practice innovation. Under the conditions of market economy, project cost management, competitive and orderly market for construction management services platform structures. In such a premise, the original scale and method of valuation is inappropriate, and this needs to be reformed and improved. The spirit of "the government's macro regulation and control, enterprise autonomy offer, the market will price" principle, to implement the implementation specification bill of quantity. Inventory Valuation bidding activities are based on market economy mechanism, based on legal, scientific, fair, open and reasonable way to determine the winning bidder of an economic activity. Bidding is bidding activities constitute two basic aspects. The bidding activity is merely that by bidding to choose the one with the workConstruction process capability, moderate cost, quality is excellent, short duration of construction enterprises, and this is the ultimate goal tender. I have participated in internships over the course of the project bidding, and completed over part of the calculation of quantities, combined with graduate experience in the design process, a brief analysis of the mode Quantities Call for TenderThe meaning of risk and risk characteristics of the general construction, the lowest price sealed bidding construction method produces several risks and incentives, according to their characteristics discussed the feasibility of risk control and prevention. Comparison of engineering and engineering security risk management, insurance, similarities and differences between the two projects and benefits; construction project bidding and tendering process characteristics of human behavior is analyzed to reveal the bidder's risk appetite and behavioral characteristics with changes in the external environment change, when the default punishment is light, the bidder preference appetite for risk and default penalties, with the increase exceeds a certain value, the risk of bidders to show preference for behavior change to avoid the risk of penalties, the greater the bidder biased in favor of a more risk-averse behavior, the results of the control and prevention of risk behavior of bidders has an important and practical significanceConstruction Cost Management from the "quantity-one price" plan model to "price of separation volume" model of the market, and gradually establish a market price-based price formation mechanism, the price of the decision in the hands of the parties involved in the market, and ultimately the allocation of resources through the market in order to realize through the market mechanism to decide on project cost.This will standardize the construction market-competitive behavior and the promotion of project bidding mechanisms play an important role in innovation. It can be said that the implementation of the project bill of quantities is a project cost management system in our country a big step forward, but also in China's accession to the WTO, the global construction industry a powerful tool for peer competition.With the construction of in-depth development of the market, the traditional fixed pricing model no longer suited to market-oriented economic development needs. In order to adapt to the current project bidding by the market needs of a project cost, we must work on the existing valuation methods and pricing model for reform, the implementation of projects bill pricing. Engineering is a list of pricing model and adapt to the market economy, allowing independent contractor pricing through market competition determine prices, with the international practice of pricing model. With the bill pricing model projects to promote, in accordance with international bidding practices is imperative. Therefore, "the lowest reasonable price of the successful bidder" My future is the most important evaluation methods. At this stage due to the implementation of projects bill pricing model and the problems mainly against China at this stage " in the minimum reasonable price of the principles of the successful bidder, most contractors have not yet set up their own enterprises of scale, companies unable to determine the reasonable Cost. This article is a scientific and fast set "reasonable cost" to study the key. First, from the project cost of the basic concept, of the engineering bill pricing model under the cost structure, to accurately predict costs of the project provided the basis, considering the average cost of the social cost to individual enterprises and the tender stage of the cost estimates. Followed through on fuzzy math and technology for smooth in-depth analysis, through "close-degree," the concept of reasonable fuzzy math and exponential smoothing technologies, construction of the project cost vague prediction model, and in accordance with the relevant information and statistics Information and experience to establish a "framework structure," the comparison works Construction Cost Management from the "quantity-one price" plan model to "price of separation volume" model of the market, and gradually establish a market price-based price formation mechanism, the price of the decision in the hands of the parties involved in the market, and ultimately the allocation of resources through the market in order to realize through the market mechanism to decide on project cost. This will standardize the construction market-competitive behavior and the promotion of project bidding mechanisms play an important role in innovation. It can be said that the implementation of the project bill of quantities is a project cost management system in our country a big step forward, but also in China's accession to the WTO, the global construction industry a powerful tool for peer competition.A healthy bidding system should be in accordance with the "open, fair and justice" and the principle of good faith, and establish a unified, open, competitive and orderly construction market. In view of the current problems existing in the bidding process,adopt regulations, and formulate and perfect the institution, strengthening process supervision measures, they can better regulate construction market order, prevent corruption from its source, purify construction market, promote the construction market order progressively toward standardization, institutionalized, and constantly improve the quality and lev建筑项目招投标杨曹*,王建民,b, 李亨a建筑部门和房地产、香港理工大学、香港、中国b国家重点实验室的小说软件技术、南京大学、南京210093,中国摘要目前在工程建设项目行业中，以工程招投标为特征的建筑市场已经形成，施工企业为创造良好经济效益，必须严格控制成本，加强成本控制管理，才能提高市场适应能力和竞争力。
工程管理专业外文文献翻译(中英文)【精选文档】
xxxxxx 大学本科毕业设计外文翻译Project Cost Control: the Way it Works项目成本控制：它的工作方式学院（系）: xxxxxxxxxxxx专业: xxxxxxxx学生姓名: xxxxx学号： xxxxxxxxxx指导教师： xxxxxx评阅教师：完成日期：xxxx大学项目成本控制：它的工作方式在最近的一次咨询任务中，我们意识到对于整个项目成本控制体系是如何设置和应用的,仍有一些缺乏理解。
所以我们决定描述它是如何工作的.理论上，项目成本控制不是很难跟随。
首先，建立一组参考基线。
然后，随着工作的深入，监控工作,分析研究结果,预测最终结果并比较参考基准。
如果最终的结果不令人满意，那么你要对正在进行的工作进行必要的调整，并在合适的时间间隔重复。
如果最终的结果确实不符合基线计划，你可能不得不改变计划.更有可能的是，会 (或已经) 有范围变更来改变参考基线，这意味着每次出现这种情况你必须改变基线计划。
但在实践中，项目成本控制要困难得多，通过项目数量无法控制成本也证明了这一点。
正如我们将看到的，它还需要大量的工作，我们不妨从一开始启用它。
所以，要跟随项目成本控制在整个项目的生命周期.同时，我们会利用这一机会来指出几个重要文件的适当的地方。
其中包括商业案例，请求（资本)拨款（执行），工作包和工作分解结构，项目章程（或摘要),项目预算或成本计划、挣值和成本基线。
所有这些有助于提高这个组织的有效地控制项目成本的能力。
业务用例和应用程序（执行）的资金重要的是要注意，当负责的管理者对于项目应如何通过项目生命周期展开有很好的理解时,项目成本控制才是最有效的。
这意味着他们在主要阶段的关键决策点之间行使职责。
他们还必须识别项目风险管理的重要性，至少可以确定并计划阻止最明显的潜在风险事件。
在项目的概念阶段•每个项目始于确定的机会或需要的人.通常是有着重要性和影响力的人,如果项目继续,这个人往往成为项目的赞助。
工程管理专业外文翻译--项目成本减少与控制
外文原文Project Budget Monitor and ControlAuthor：Yin Guo-liNationality：AmericanDerivation：Management Science and Engineering. Montreal: Mar 20, 2010 .With the marketing competitiveness growing, it is more and more critical in budget control of each project. This paper discusses that in the construction phase, how can a project manager be successful in budget control. There are many methods discussed in this paper, it reveals that to be successful, the project manager must concern all this methods.1. INTRODUCTIONThe survey shows that most projects encounter cost over-runs (Williams Ackermann, Eden, 2002,pl92). According to Wright (1997)'s research, a good rule of thumb is to add a minimum of 50% to the first estimate of the budget (Gardiner and Stewart, 1998, p251). It indicates that project is very complex and full of challenge. Many unexpected issues will lead the project cost over-runs. Therefore, many technologies and methods are developed for successful monitoring and control to lead the project to success. In this article, we will discuss in the construction phase, how can a project manager to be successful budget control.2. THE CONCEPT AND THE PURPOSE OF PROJECT CONTROL AND MONITORErel and Raz (2000) state that the project control cycle consists of measuring the status of the project, comparing to the plan, analysis of the deviations, and implementing any appropriate corrective actions. When a project reach the construction phase, monitor and control is critical to deliver the project success. Project monitoring exists to establish the need to take corrective action, whilst there is still time to take action. Through monitoring the activities, the project team can analyze the deviations and decide what to doand actually do it. The purpose of monitor and control is to support the implementation of corrective actions, ensure projects stay on target or get project back on target once it has gone off target。
工程管理项目案例分析-中英双语版
新款电动自行车研制项目管理分析Development and project management for new electric bike●项目描述Project Description某自行车制造厂家由于多年来自行车市场的疲软导致企业效益持续下滑，为了改变这一现状，企业领导人决定开拓市场前景较好的电动自行车。
A bicycle manufacturers due to the weakness of the bicycle market over the years led to enterprise efficiency continues to decline, in order to change this situation，business leaders decided to open up a good market prospects for electric bicycles。
●项目概况Project Overview由于电动自行车的生产面临许多新的技术,包括电动机的研究与试验、配套电池的研究与试验，该项目计划投资500万元，计划研制时间为2002年1月1日～2002年6月30日.B ecau se electric bicycle production is faced with many new technologies，including research and testing of motor research and testing，and the supporting cells, the project plans to invest 500 million yuan, plan development time from January 1，2002 to 30 June 2002day.●项目经理委派（资格、素质、能力等方面的要求）The project manager delegated the requirements of （qualifications, quality, ability，etc。
项目成本控制【外文翻译】
外文翻译原文Project Cost ControlMaterial Source: Managing benefits plans Author: Thinker IntroductionProject is corporate image window and benefit of the source. With increasingly fierce market competition, the quality of work and the rising material prices fluctuations. Uncertainties and other factors, make the project operational in a relatively tough environment. So the cost of control is through the building of the project since the bidding phase of acceptance until the completion of the entire process, It is a comprehensive enterprise cost management an important part, we must organize and control measures in height to the attention with a view to improving the economic efficiency of enterprises to achieve the purpose.Outlining the Construction Project Cost ControlThe cost of the project refers to the cost and process of formation occurred, on the production and operation of the amount of human resources, material resources and expenses, guidance, supervision, regulation and restrictions, in a timely manner to prevent, detect and correct errors in order to control costs in all project costs within the intended target, to guarantee the production and operation of enterprises benefits.Construction Enterprise Cost Control PrincipleConstruction enterprises control the cost of control is based on cost control of construction project for the center, construction of the project cost control principle is the enterprise cost management infrastructure and the core, construction Project Manager in the Ministry of Construction of the project cost control process, we must adhere to the following basic principles.(a) Principles lowest cost. Construction of the project cost control, the basic purpose is to cost management through various means, promote construction projects continue to reduce costs, to achieve the lowest possible cost of the objective requirements. The implementation of the principle of minimum cost, attention should be given to the possibility of reducing costs and reasonable cost of theminimum. While various mining capacity to reduce costs so that possibility into reality; the other must proceed from actual conditions, enacted subjective efforts could achieve a reasonable level of the minimum cost.(b) Overall cost control principles. Cost Management is a comprehensive enterprise-wide and full management of the entire process. The full project cost control is a system of substantive content, including the departments, the responsibility for the network and team economic accounting, and so on; to prevent the cost control is everybody's responsibility, regardless of everyone. Project cost of the entire process control requirements to control its costs with the progress of construction projects in various stages of continuous, neither overlooked nor time when, should enable construction projects throughout costs under effective control.(c) Dynamic Control principle. Construction of the project is a one-time, cost control should emphasize control of the project in the middle, that is, dynamic control. Construction preparation stage because the cost is under the control of construction design to determine the specific content of the cost, prepare cost plans, the development of a cost-control program for the future cost control ready. And the completion of phase cost control, as a result of cost financing has been basically a foregone conclusion, even if the deviation has been too late to rectify.(d) Responsibility, authority, in light of the profit principle. Construction of the project, project manager of the department, the team shouldering the responsibility for cost control at the same time, enjoy the power of cost control, project manager for the department, Teams cost control in the performance of regular examination and appraisal. Only to do a good job duty, rights, and interests combining cost control, in order to achieve the desired results.The Construction Cost Control MeasuresProject Manager of the project cost management responsibility for the first, comprehensive organization of the project cost management, timely understand and analyze profit and loss situation and take prompt and effective measures; engineering technology department should ensure the quality, Regular tasks to complete as much as possible under the premise adopt advanced technology in order to reduce costs; Ministry of Economic Affairs should strengthen budget management contract, the project to create the budget revenue; Finance Ministry in charge of the project's financial, Analysis of the project should keep the financial accounts of reasonable scheduling of funds. Develop advanced economies reasonable construction program, which can shorten the period, and improve quality,reduce costs purpose; paid attention to quality control to eliminate redone, shorten the acceptance and reduce expenses; control labor costs, material costs, Machinery and other indirect costs.With the construction market competition intensifies, more and the price low, the scene increasingly high management fees. This requires project managers to more scientific and more rigorous management approach to the management of the project. As a management departments should be a reasonable analysis of regional economic disparities, to prevent the input across the board. From the foregoing analysis, project management and cost control are complementary, it is only by strengthening project management, can control project costs; only achieve cost control project aims to strengthen the management of construction project can be meaningful. Construction of the project cost control of construction reflects the nature of project management features, and represents construction project management at the core. Construction of the project cost control of construction project management performance evaluation of the objectivity and fairness of the scale.Strengthen Project Cost Control Practical Significance(a) Strengthen project cost control construction enterprises out of their predicament, the need to increase revenue. At present, the construction enterprises just into the market, to participate in market competition, will face a tough test of the market. Now the construction market liberalization, implement bidding system, and the strike has very low weight, to create efficiency is the only way to strengthen internal management and improve their internal conditions, internal efficiency potentials. Therefore, the strengthening of project cost control is a very realistic way.(b) Strengthening Project Cost control is adapted to the market competition, and strengthening internal management to the needs of their work. With the enterprise's rapid development, construction increasingly fierce market competition. For a period of time, the construction enterprises will face the increasingly fierce market challenges construction of the business environment difficult to be improved. Efficiency increases, effective cost control and claims will be strengthened in the future management focus. This requires the construction enterprises should respect the unity of the work to reduce costs and enhance efficiency objectives. In accordance with the requirements of the market economy research, adjustment and improve the management system, to further strengthen the management ofinfrastructure, enterprise management from the physical management to value management, thus enabling cost management into enterprise management centers.Construction Project Cost Control MethodConstruction cost control method of many, this highlights deviation analysis. Deviation refers to the actual value of the construction costs with the planned value of the difference. Deviation analysis may be used to a bar chart method, form method, curve method.(a) Bar Graph method is different Transverse-Line marking the completion of the project has been the construction costs, end to construction projects have been completed and cost (the cost-effective construction, Transverse-Line length is proportional to the amount of their cases). Bar Graph with image, audio-visual, very clear advantages, it can accurately express construction cost deviations, but one can feel the gravity of deviation. But this method is less amount of information.(b) Form method is error - analysis of the most commonly used method, it will project code name, construction of the cost parameters and construction cost deviation integrated into the number one form, and in the form of direct comparison. As the deviations are shown in the table, construction costs make integrated managers to understand and deal with these data. Flexible, applicability; informative forms can be handled by computer, thus saving a large amount of data to deal with the human, and greatly improve speed.(c) Curve is a total construction cost curve (S line curve) for the partial construction costs differential analysis methods. A figure which indicated the actual value of the construction cost curve, construction cost of the scheme said the value curve, the curve between two vertical distances between construction cost deviations. The method used is the same image analysis, and visual characteristics, but this is very difficult to direct for quantitative analysis of quantitative analysis can play a role.Currently Construction Enterprise Project Cost Control Analysis(a) In the use of labor, not by post, according to the actual needs staffing. To take care of relations and sensibilities also retained his spare time. Workers can be indifferent to the production and operation, but the monthly wages, allowances, and bonuses can spend less.(b) Construction machinery efficiency is not high (example: Monthly leasing machinery and equipment), less to him, usually poor maintenance. With mechanical equipment failure analysis is not objective and subjective reasons, not to pursue theresponsibility of the parties, have bad information on the exchange, no other information on.In summary, the current project of cost management, accounting only after the accounting, rather than advance the prevention and control things. The reasons are: lack of cost awareness. Simply that the cost of management is the financial sector or the superior leadership, have nothing to do with them. Only focused on the "production tasks are completed" and "contracting profit and loss," the groups have a "negative effect." Therefore, project to mobilize the full participation of the Ministry of cost control, deepening of the project cost management imperative.SummaryThe construction project cost control is a complicated systematic project. The application needed to be applied with flexibility the actual operation be adapted to local conditions, different sizes, different construction firms and different management systems have differences, but in any case are the construction of the production and operation of enterprises in the amount of human resources, material resources and expenses, guidance, supervision, regulation and restriction. Therefore, "increases production and economize, to increase revenues and reduce expenditures" is a common construction enterprises, this requires constant practice in the review and improve cost control, ways and means to ensure that the project cost goals. As an enterprise only deepening financial management system, outstanding cost management center, further strengthening cost management and strict cost veto, the full implementation, the whole process comprehensive cost control and continually adapt to the market competition situation, overcome adversity, to achieve the goal of cost control.译文项目成本控制资料来源:管理福利计划作者：辛格简介项目是企业形象的窗口和利益的源头。
工程管理专业毕业设计外文翻译---研究建筑施工企业的项目成本控制
Study on Project Cost Control of Construction EnterprisesBy: R. Max WidemanAbstract With the increasing maturity of construction market, the competition between construction enterprises is becoming fierce. The project profit is gradually decreasing. It demands that all construction enterprises enhance their cost control, lower costs, improve management efficiency and gain maximal profits. This paper analyses the existing problems on project cost control of Chinese construction enterprises, and proposes some suggestions to improve project cost control system.Key Words ：Construction enterprises, Project management, Cost controlAfter joining the WTO, with Chinese construction market becoming integrated, the competition among architectural enterprises is turning more intense. Construction enterprises must continually enhance the overall competitiveness if they want to develop further at home and abroad construction market. Construction Enterprises basically adopt the "project management-centered" model, therefore, it is particularly important to strengthen project cost control.1.The Current Domestic Project Cost Classification and Control MethodsCost refers to the consumption from producing and selling of certain products, with the performance of various monetary standing for materialized labor and labor-consuming. Direct and indirect costs constitute the total cost, also known as production cost or manufacturing cost. Enterprise product cost is the comprehensive indicator to measure enterprise quality of all aspects. It is not only the fund compensation scale, but also the basis to examine the implementation of cost plan. Besides, it can provide reference for product pricing According to the above-mentioned definition and current domestic cost classification, construction project cost can be divided into direct costs and indirect costs. Direct costs include material cost, personnel cost, construction machinery cost, material transportation cost, temporarily facility cost, engineering cost and other direct cost. Indirect costs mainly result from project management and company's cost-sharing, covering project operating costs (covering the commission of foreign projects), project's management costs (including exchange losses of foreign projects)and company's cost-sharing.At present the main method for domestic construction enterprises to control project cost is to analyze cost, naming economic accounting, which is the major components of cost management and the analysis of economic activities. In accordance with its scope of target and deep-level of content, GM project cost analysis method can be divided into two categories, namely, comprehensive analysis of project cost and cost analysis of unit project Comprehensive analysis of project cost. It is carried in terms of budget and final accounts, cost reduction programs and construction installation costs. The methods used are as follows: (1) comparing the estimated cost and actual cost. Check the result to reduce cost, lower cost index and budget status. (2) comparing actual cost and project cost. Check cost reduction programs as well as the windage between the actual cost and plan cost. Inspect the rationality and implementation of techniques organizational measures and management plans.(3) comparing lower cost of the same period last year. Aanalyze causes and propose the improving direction. (4) Comparison between engineering units in cost-cutting. Identify the units cost-reducing, which finishes projects, with a view to further cost analysis.Cost analysis of unit project. Comprehensive analysis only understand project cost overruns or lower. If we want to get more detailed information, each cost item analysis of unit project is needed. Analysis mainly from the following aspects:(1) Materials cost analysis. From the view of material stock, production, transportation, inventory and management, we can analyze the discrepancy impact of material price and quantity, the cost-reducing effectiveness resulting from various technical measures, the loss from poor management.(2) Labor cost analysis . From the number of employment, hours of use, ergonomics, as well as wage situation, we can identify the savings and waste during labor use and fixed management.(3) Construction machinery cost analysis. From the construction options, mechanization degree, mechanical efficiency, fuel consumption, mechanical maintenance, good rates and utilization, we can analyze the yield and cost discrepancy of fixed-class ergonomics, the cost of poor classes, focused on improving mechanical utilization efficiency and waste caused by poor management.(4) Management cost analysis. From construction task and organizational staffing changes,non-production personnel changes, as well as other expenditure savings and waste, we can analyze management fees and justify the rationality of expenditure.(5) Technology organization measures implementing analysis. It can increase experience for future establishment and implementation of technical organization projects.(6) Other direct costs analysis. Focus on the analysis of second removal and water, electricity, wind, gas and other expenses situation during construction.2. The shortcomings of cost-control methodsAt present, domestic construction projects cost-control methods have played a significant role for Chinese construction industry and construction enterprises to reduce cost and gain sustainable development. However, we should be aware that these methods exist some shortcomings as follows:2.1 Lack of systemization.Presently, the cost control of construction enterprises is a simple control on cost. In fact, project cost control is closely related with project plans and progress, quality and safety. Therefore, cost control should include above-mentioned elements.2.2 Lack of real timeModern project management is increasingly tending real-time management and forward-looking management, paying more attention to "promptly identify and solve problems", emphasizing as much as possible to identify and solve problems before problems occur. The current control system is to control after problems occur, which can't avoid loss.In addition, current cost-control method is static. It can't monitor and reflect timely costs change, therefore, this method can't provide the support of decision-making for projects management under construction.2.3 Lack of error-checking and error-correcting mechanismThe current cost-control method is the single-class without error-checking and error-correcting mechanism. If mistakes occur in the future, we can't discover timely, or even impossible found. 2.4 Lack of compatibilityThere is lack of compatibility between project cost-control and project finance and corporate management system. The project budget is built on ration, but project financial item subjects are based on current financial general regulation. This is not consistent betweenmethods. Specific to the software, financial sector of domestic construction enterprises is generally adopting some general financial software, such as UF, IBM. The software is not specifically for the development of construction enterprise, not reflecting the special nature of construction enterprises. However, the budget software is also not considered financial aspect. The lack of compatibility leads to void labor and low management efficiency. At the same time, it increases the probability of error information and error decision2.5 Limitation on notions and quality of personnelThese days, most of construction enterprises are faced with the shortage of qualified personnel during improving cost-control system. It is difficult to find a suitable person with budget and financial knowledge and practical experience in project management.3. Suggestions for improving domestic cost-control methodsFrom the view of enterprises and projects, project cost control is a system engineering. It needs standardization and systematization, closely related to many factors. If current domestic construction enterprises want to establish a practical and efficient cost control systems, the cost-control methods must be improved as follows:3.1 Establish systemic cost-control systemAccording to the specific situation of enterprises, company's cost-control guiding documents should be developed. Based on current fixed budget, enterprises develop work breakdown structure of specific conditions. And on these base, along with progress, quality and safety factors, cost control system will be established ultimately, including the establishment of project cost real-time control (the first class by full-time staff in the execution of project cost control, reporting cycle for one week or fortnight), project cost integrated control (the second class, by financial officers in the execution of projects, reporting cycle for fortnight or a month) and corporate cost control (the third class, by company's financial sector, reporting cycle for a month or a quarter). Such three class cost control system resolve the problems of real-time and error-correcting mechanism.3.2 Develop specific control processesAccording to enterprises' specific circumstances, we should formulate specific control processes, identify levels for controlling reporting periods, and arrange specific persons to monitor. Throughout reporting period, two kinds of data or information need to be collected: (1)the actual execution of data, including the actual time for beginning or end, and the actual cost.(2) the project scope, progress plan and budget change information. These changes may result from the clients or project teams, or from some unforeseen things such as natural disasters, labor strikes or key project team members to resign. These changes should be included in project plan and obtained the consent of customers, then new baseline plan need to establish. The scope, progress and budget of new plan may be different from initial plan.Above-discussed data or information must be timely collected, so that it can become the base to update project progress and budget. For example, if the project reporting period is a month, data and information should be collected at the end of month as far as possible, which can guarantee progress in the updated plan and budget.3.3 Improve project financial subjectBased on work breakdown structure, enpterpries should improve project financial subjects so that projects match with real-time cost control, company's financial and cost control systems, which can solve the compatibility between cost control and finance. At the same time, financial system and cost control system using the same data format, similar forms and data-sharing can improve effectively. In the short term, construction enterprise can transform the existing software and statements to achieve cost savings and reduce the impact of system transformation. In the long-term, enterprises can adopt suitable management software and build company's integrated management system.3.4 Balance precision control and cost controlWhen improving project control system, we should pay attention to balance precision control and cost control. Cost control is through the whole process of project. Under normal circumstances, enterprises can take a fixed period report. If new problems will be detected, then enterprises should increase the reporting frequency until problems are resolved.3.5 Train current staffEnterprises should gradually train the existing staff for the future reserves. In any system, human element is always the first one. No matter how perfect and advanced a management system is, and it ultimately relies on people.3.6 Identify core contentsThe core contents for cost control are team spirit, technology and work process consistency,standard management methods, foreseeing difficulties and contradictions, fostering a challenging work environment and continuing improvement.研究建筑施工企业的项目成本控制马克斯.怀德曼摘要：随着建筑市场的日趋成熟,建筑施工企业之间的竞争变得激烈。
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项目成本控制1施工企业成本控制原则施工企业的成本控制是以施工项目成本控制为中心，施工项目成本控制原则是企业成本管理的基础和核心，施工企业项目经理部在对项目施工过程进行成本控制时，必须遵循以下基本原则。
1.1成本最低化原则。
施工项目成本控制的根本目的，在于通过成本管理的各种手段，促进不断降低施工项目成本，以达到可能实现最低的目标成本的要求。
在实行成本最低化原则时，应注意降低成本的可能性和合理的成本最低化。
一方面挖掘各种降低成本的能力，使可能性变为现实；另一方面要从实际出发，制定通过主观努力可能达到合理的最低成本水平。
1.2全面成本控制原则。
全面成本管理是全企业、全员和全过程的管理，亦称“三全”管理。
项目成本的全员控制有一个系统的实质性内容，包括各部门、各单位的责任网络和班组经济核算等等，应防止成本控制人人有责，人人不管。
项目成本的全过程控制要求成本控制工作要随着项目施工进展的各个阶段连续进行，既不能疏漏，又不能时紧时松，应使施工项目成本自始至终置于有效的控制之下。
1.3动态控制原则。
施工项目是一次性的，成本控制应强调项目的中间控制，即动态控制。
因为施工准备阶段的成本控制只是根据施工组织设计的具体内容确定成本目标、编制成本计划、制订成本控制的方案，为今后的成本控制作好准备。
而竣工阶段的成本控制，由于成本盈亏已基本定局，即使发生了偏差，也已来不及纠正。
1.4目标管理原则。
目标管理的内容包括：目标的设定和分解，目标的责任到位和执行，检查目标的执行结果，评价目标和修正目标，形成目标管理的计划、实施、检查、处理循环，即 PDCA 循环。
1.5责、权、利相结的原则。
在项目施工过程中，项目经理部各部门、各班组在肩负成本控制责任的同时，享有成本控制的权力，同时项目经理要对各部门、各班组在成本控制中的业绩进行定期的检查和考评，实行有奖有罚。
只有真正做好责、权、利相结合的成本控制，才能收到预期的效果。
2施工成本控制措施成本控制措施。
降低施工项目成本的途径，应该是既开源又节流，或者说既增收又节支。
只开源不节流，或者只节流不开源，都不可能达到降低成本的目的，至少是不会有理想的降低成本效果。
项目经理是项目成本管理的第一责任人，全面组织项目部的成本管理工作，应及时掌握和分析盈亏状况，并迅速采取有效措施；工程技术部应在保证质量、按期完成任务的前提下尽可能采取先进技术，以降低工程成本；经济部应注重加强合同预算管理，增创工程预算收入；财务部主管工程项目的财务工作，应随时分析项目的财务收支情况，合理调度资金。
制订先进的经济合理的施工方案，以达到缩短工期、提高质量、降低成本的目的；严把质量关杜绝返工现象，缩短验收时间，节省费用开支；控制人工费、材料费、机械费及其他间接费。
随着建筑市场竞争的加剧，工程的单价越来越低，现场管理费越来越高。
这就要求项目管理人员用更科学，更严谨的管理方法管理工程。
作为管理部门也要合理的分析地区经济差别，防止在投入上一刀切。
综上分析，施工项目管理与项目成本控制是相辅相成的，只有加强施工项目管理，才能控制项目成本；也只有达到项目成本控制的目的，加强施工项目管理才有意义。
施工项目成本控制体现了施工项目管理的本质特征，并代表着施工项目管理的核心内容。
施工项目成本控制是施工项目管理绩效评价的客观、公正的标尺。
3加强项目成本控制的现实意义3.1加强项目成本控制是铁路施工企业摆脱困境，增加收入的需要。
目前铁路施工企业刚刚推向市场，参与市场竞争，将面临着严峻的市场考验。
现在建筑市场放开，实行招投标制，并且标底压得都非常低，要想创造效益唯一的出路就是强化内部管理，苦练内功，向内部挖潜要效益。
因此，加强项目成本控制是目前一条非常现实的途径。
3.2加强项目成本控制是适应市场竞争形势，加强企业内部管理工作的需要。
随着铁路企业的快速发展，建筑市场竞争越来越激烈。
今后一段时期，铁路施工企业将面临日趋激烈的市场挑战，施工企业的经营环境难有大的改善。
增收提效，强化成本控制与索赔将是今后加强经营管理的重点。
这就要求铁路施工企业要把各方面的工作统一到降低成本、提高效益的目标上。
按照市场经济的要求钻研、调整和完善管理体制，进一步加强各项基础管理工作，将企业管理从实物管理转向价值管理，从而使成本管理成为企业管理的中心。
4目前施工企业项目成本控制分析当前项目成本的问题及原因。
当前项目部实行项目转型后实行了“五项费用包干”、“百元产值工资含量包干”以及“承包指标倒扣”等多种形式的经济承包责任制管理，项目部在施工生产和队伍素质方面都有了长足的进步。
但毋容置疑的是只管干活，不管算帐的生产模式仍然存在。
有的只顾生产任务的完成，成本意识淡薄，把成本管理看作可有可无。
近两年来在抓项目部达标升级，企业考核项目部的指标时，都重点放在生产任务完成上，客观上助长了这种行为。
具体表现为：4.1在劳动力使用上，不按岗、不按实际需要配备人员，两人能完成的工作安排三人，可使用低工费的工种而使用高工费的劳力。
为了照顾关系、情面、临时工闲时也留用，职工可不闻不问生产经营状况，但每月的工资、补贴、奖金不能少拿，人为地扩大经费的支出。
4.2在物资管理方面，能简化到什么程度就简化到什么程度，业务人员只图方便省事、不及时退卡入帐，有的工程材料实物与帐面相差几万元，甚至几十万元的不乏其数。
在工程材料领用上，手续不齐全，不按定额发料。
工地材料摆放乱，工程材料被盗的现象时有发生；配件领用不审查，坏了就换，很少有人去修复；虚填油料消耗致使有人偷偷地把油卖掉。
4.3机械施工效率不高(例：机械设备包月租赁)，车况较差，平时维护保养不善。
机械设备有了故障不分析主客观原因，不追究当事人的责任，坏了有料就换，无料就等。
临时工未经过严格培训考核就上岗造成机械非正常损坏，影响施工进度。
综上所述，当前项目部的成本管理，只是会计的事后核算，而不是事前预防和事中控制。
原因有：成本意识淡薄，简单地认为成本管理是财务部门或者是上级领导的事，与自己无关，只是注重“生产任务的完成”和“承包盈亏”，在群体中产生“负效应”。
因此，动员项目部全员参与成本控制，深化项目部的成本管理势在必行。
5小结施工项目成本控制是一项复杂的系统工程。
在适用方面需要灵活运用，实际操作应因地制宜，不同的工程规模，不同的建筑企业，不同的管理体制都有差别，但不管怎样都是建筑企业对生产经营所消耗的人力资源、物质资源和费用开支，进行指导、监督、调节和限制。
所以“增产节约，增收节支”是每一个建筑企业的共同点，这就需要在实践中不断的总结和提高成本控制的方式和方法，以保证项目成本目标的实现。
而作为企业只有不断深化财务管理体制的改革，突出成本管理的中心地位，进一步加强成本管理，严格成本否决，实行全员、全过程、全方位的成本控制，才能不断适应市场竞争的形势，摆脱困境，实现成本控制的目标。
Project Cost Control1The principle of cost control in construction enterprisesCost control of construction enterprises based on the construction project cost control as the central principle of the construction project cost control cost management is the foundation and core of the Ministry of construction enterprise project manager in the construction process of the project cost control, must follow the following basic principles.1.1The principle of the lowest cost. Construction of the fundamental purpose of the project cost control, cost management is through various means, to promote the construction projects continue to reduce costs in order to achieve the lowest possible cost requirements of the target. In the implementation of the principle of lowest cost, should pay attention to the possibility of reducing costs and reasonable the lowest cost. On the one hand the ability to tap a variety of lower costs, so that possibility into reality; the other hand, proceed from reality, through the subjective efforts to develop the lowest cost possible to achieve a reasonable level.1.2The overall cost control principles. Cost management is a comprehensive enterprise- wide, full, and the whole process of management, also known as "three-all" management. The full project cost control system has a substantive content, including all departments and units of the network and shift the responsibility of economic accounting, etc., should prevent the cost control is everyone's responsibility, everyone no matter what. Project cost control requirements of the whole process of cost control construction work to progress with the various stages of the project continuously, we can not imperfect, can not, and sometimes intensifying, should be made throughout the construction project cost under effective control.1.3The principle of dynamic control. Construction project is a one-time, cost control project in the middle of the control should be emphasized that the dynamic control. Preparation phase for construction cost control in construction design is based on the specific content to determine cost targets, preparation of cost plans, development of a cost control program for the future to prepare for cost control. The completion phase of cost control, profit and loss has been basically a foregone conclusion due to cost, even if the error occurred, it was too late to correct.1.4The objective of management principles. Management by objectives include: goal setting and decomposition of the target in place and implement the responsibility to check the results of implementation of the objectives, evaluation objectives and revised goals, objectives of management plans for the formation, implementation, examination, treatment cycle, the PDCA cycle.1.5Responsibilities, rights and interests relative to end principle. In the project construction process, the project manager of various departments, the team at the same time shoulder the responsibility cost control, cost control have the power, while the project manager to the various departments, and team performance in cost control inspection and evaluation of regular , the implementation of rewards and punishment. Only do a good job responsibilities, rights and interests combined cost control in order to achieve the desired results.2The construction cost control measuresCost control measures. Way to reduce the cost of the construction project should be both open source and reduce expenditure, or both income and savings. Open source is not only cutting, or cutting is not only open source, they can not achieve the purpose of reducing costs, at least there will not be the ideal cost effective.Project Cost Management Project Manager is primarily responsible for, overall organization of the Ministry of the cost of the project management, and analysis of profit and loss should be to grasp the situation and take prompt and effective measures; engineering department should be to ensure quality, on schedule to complete the task under the best of the premise advanced technology may be taken to reduce the cost of the project; of Economic Affairs should focus on strengthening budget management contract, to create project budget revenue; Head of Finance project finance and be ready to analyze the project's financial balance, rational management of funds.Development of advanced economic and reasonable construction plan, in order to achieve shorter duration, improved quality, lower cost of purpose; strict quality control to eliminate rework, reduce inspection time and cost savings; control labor costs, material costs, machine costs and other overhead fee.With the construction market competition intensifies, more and more low-priced projects, site management fees increasing. This requires project managers to use more scientific and rigorous management approach to managing projects. Also reasonable as the management of regional economic differences, to prevent the inputs across the board. The foregoing analysis, construction project management and cost control are complementary, only construction project management in order to control project costs; only achieve the purpose of the project cost control, construction project management makes sense. Construction project cost control reflects the essential characteristics of construction project management, and represents the core of construction project management. Construction project cost control is the performance evaluation of construction project management objective and fair ruler.3To strengthen the practical significance project cost control3.1Project cost control is to strengthen the railway construction enterprises out of difficulties, the need to increase revenue. Just now the market for railway construction enterprise, to participate in market competition, will face a severe test of the market. Now the construction market liberalization, the implementation of the bidding system, and the weight of very low base price, in order to create effective only way out is to strengthen internal management, hard skills, the internal potential to be effective. Therefore, the strengthening project cost control is a very realistic way.3.2Strengthen project cost control is to adapt to market competition, strengthen internal management needs. With the rapid development of railway enterprises, the construction market more competitive. The period ahead, the railway construction companies will face increasingly fierce market challenges, the construction difficult business environment big improvement. Income and efficiency, and strengthen cost control and claims management will strengthen the focus of the next. This requires the construction enterprises should unify the various aspects of the work to reduce costs, improve efficiency targets. Study in accordance with the requirements of the market economy to adjust and improve the management system, further strengthening the basic management, enterprise managementfrom the physical management to value management, cost management so that the center of the enterprise management.4The current construction project cost control analysisThe current cost of the project and the reasons for the problem. Transformation of the current project, after implementation of the project the Department implemented a "lump sum fee of five," "one hundred yuan output value of lump-sum wage levels," and "contracting indicators upside down" and other forms of economic contract responsibility system management, project department of production and the quality of the construction and have taken great strides. But no doubt that just work, regardless of mode of production accounts still exist. Some Zhigu production tasks, cost consciousness, the cost of management as dispensable. The past two years to upgrade standards in the project department arrested, the Ministry of enterprise indicators assessment project, focus on the production tasks are completed, the objectively facilitated this behavior. Specific performance:4.1The use of the labor force, not by post, not staffed by actual needs, the organization of work they can complete three, you can use the types of low labor charge fees for using Engineering labor. In order to take care of relations, feelings, casual leisure is also retained, production and management staff can be indifferent, but the monthly wage, subsidies, bonuses can not go without artificially expand the funding of expenditure.4.2In materials management, to what extent can simplify to simplify to what extent, the business staff only for convenience and save time, not recorded timely withdrawal card, and some engineering materials differ in kind and the book a few million or even tens of million The lack of their number. Recipients in engineering materials, the procedure is not complete, do not follow the fixed-fat feeding. Site material placed chaos, engineering materials have occurred from time stolen; accessories recipients not to review, a bad change, very few people to repair; virtual fill in fuel consumption resulting in one secretly selling the oil.4.3The mechanical construction efficiency is not high (eg: monthly leasing machinery and equipment), condition is poor, usually poor maintenance. With the failure of mechanical equipment is not subjective and objective reasons, did not hold the responsibility of the parties, the bad are expected to change, no material on the other. TWA has not been rigoroustraining and examination for appointment of non-normal damage caused by mechanical impact the construction schedule.In summary, the current cost of the project management department, but after accounting, rather than advance in the prevention and control of things. The reasons are: cost consciousness, simply the cost of management is that the financial sector or the higher-level thing, and what does not, just pay attention to "the completion of production tasks" and "contract losses" in the group have a "negative effect." Therefore, the mobilization of full participation in the project cost control Department, Ministry of deepening project cost management is imperative.5SummaryConstruction project cost control is a complex system engineering. Need flexibility in the application, the actual operation should be adapted to local conditions, different size of the project, different construction companies, there are differences between different management systems, but in any case on the production and management of construction enterprises are consumed in human resources, material resources and costs expenses, guidance, supervision, regulation and restrictions. Therefore, the "increase savings, increase revenue" is a construction company for each common ground, which requires the practice of continuous review and improve the ways and means of cost control to ensure that the project cost goals. As there are only deepening the reform of the financial management system, highlighting the centrality of cost management to further enhance cost management and strict cost-veto, the implementation of full, the whole process, a full range of cost control in order to continuously adapt to market competition situation, to get rid difficult to achieve cost control objectives.。