《工程管理专业毕业设计外文翻译(外文+翻译)》由会员分享，可在线阅读，更多相关《工程管理专业毕业设计外文翻译(外文+翻译)（9页珍藏版）》请在金锄头文库上搜索。
1、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 enhan
2、ce 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,
3、 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
4、 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 pro
5、ducing 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 me
6、asure 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 pricingAccording to the above-mentioned definition and current domestic cost classification, construction
7、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
8、 companys cost-sharing, covering project operating costs (covering the commission of foreign projects), projects management costs (including exchange losses of foreign projects)and companys cost-sharing.At present the main method for domestic construction enterprises to control project cost is to an
9、alyze 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 pr
10、oject cost and cost analysis of unit projectComprehensive 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
11、 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) comparin
12、g 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 anal
13、ysis 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 man
14、agement, 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 ca
15、n 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 discre
16、pancy 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
