The responsibility cost is calculated and determined by the company and the project department through consultation. It is the responsibility goal of cost control issued by the company to the project department, the basis of the company's assessment of the project department, and the bottom line of cost responsibility that the project must complete.

Because the responsibility cost is established before or after the project starts, there are many uncertain factors in the construction process, and because the responsibility cost is determined through consultation, it often leaves some cost space for the project department. In order to fully mobilize the enthusiasm of the project department to reduce costs, it is an effective management measure to set the cost reduction rate based on the responsibility cost. When designing the assessment method, on the basis of completing the responsibility cost, the excess part of reducing the cost will be awarded to the project department separately.

Second, establish the target cost

Target cost is an internal cost control value of a project department based on the responsibility cost issued by the company, which is lower than the responsibility cost by fully tapping the potential. Target cost is the internal goal of the project department, which must be fully analyzed, supported by specific measures and achieved through hard work.

Third, establish post cost responsibility.

Management is human behavior. Any management work must be done by people. Only by decomposing the management objectives into people can management be linked with local conditions and the objectives can be achieved. Otherwise, the target is likely to become a castle in the air. Therefore, it is necessary to decompose the established target cost into people item by item according to the post responsibilities, and the project manager will sign the post cost responsibility letter with it on behalf of the project department, and assess the rewards and punishments according to this responsibility letter.

In particular, it is pointed out that due to the systematic characteristics of cost management, the completion of the target cost of the project department often depends on the collaborative work of the relevant functional departments of the company headquarters. The relevant functional departments of the company should not be hung up, but should actively cooperate and assist in technical scheme, innovation, procurement, pre-settlement, negotiation and legal affairs.

Four, phased (monthly) cost plan

While establishing the cost target from top to bottom according to the organizational hierarchy, the time dimension should be based on the project month by month, that is, 26-25 days; There are also cost expenditure plans according to the engineering nodes, such as basement capping, bridge tie beam pouring or road construction by stages according to the process. The preparation process of expenditure plan is to re-examine the project in an environment with closer time, finer division of labor and clearer elements, so as to optimize the resource allocation and scheme, which is more conducive to completing or even exceeding the target cost at this stage. Therefore, the preparation of phased cost plan is by no means simply cutting by time or project nodes according to the progress plan in construction organization design, but re-examining the project at close range with a magnifying glass.

Verb (abbreviation of verb) Confirmation of periodic income and expenditure

Generally, revenue and expenditure are recognized by project month. Because the purpose of confirming income and expenditure is to carry out cost accounting and then analyze the results of cost control, income and expenditure must be in one-to-one correspondence, and they should be associated not only with the engineering object, but also with the cost reasons. In order to express this logical relationship, income is called cost income and expenditure is called cost expenditure.

The confirmation of cost income and cost expenditure must follow strict rules, and it is also a tedious and meticulous work. The cost income is not equal to the monthly output value recognized by the owner or supervisor, because the monthly output value recognized by them does not include the process products that have incurred costs but have not formed finished products. Cost expenditure must have corresponding cost income, such as unused building materials and outsourced semi-finished products can not be included in cost expenditure. Even if very strict rules and quantitative verification procedures are adopted, it is still impossible to completely and accurately confirm the cost income and cost expenditure. To give the simplest example, the wrench in the worker's hand has been used for three months, and it will be several months in the future. I wonder how much this wrench will cost this month? (In practice, this gadget is generally amortized at one time. Here is just an example to help you understand. )

The comparison of income and expenditure is an important step in the analysis and management of profit and loss and accrued profit and loss in project stage.

Cost accounting of intransitive verbs

The contents and methods of accounting differ for different purposes. Generally, it is to calculate resource consumption and purchase price. Consumption accounting is to compare actual consumption with theoretical consumption (quota content or list converted quantity). The main contents are labor, materials, turnover materials and construction machines and tools, subcontracted projects, management expenses, temporary facilities, etc.

Seven. cost analysis

Cost analysis mainly analyzes the reasons of resource consumption saving and cost overrun, as well as the reasons of project stage profit and loss. Come up with countermeasures, improve management and minimize resource consumption.

Both factor analysis and factor analysis should be carried out. It is necessary to analyze the various elements that constitute the internal consumption of resources, such as finished products such as commercial concrete and steel bars, and the causes, that is, cost factors such as management expenses. The finer the granularity of analysis, the more the reason can surface.

Eight, take measures to improve the level of cost control

Cost control is the whole process control, which must go deep into all aspects of each link and be deeply integrated with the construction process of the project. The two cannot be separated. You do your job and I'll control my cost. That must not end well.

Nine, several problems that should be paid attention to in cost control

Leadership is the engine.

Senior leaders of enterprises do not necessarily have to participate in specific cost management, but they should be powerful promoters. Cost management work from scratch, from primary to advanced, from naive to mature, encountered great resistance during the period. Only when the top leader personally pushes can it be promoted. At the same time, the top leaders should participate in the formulation of cost management policies and objectives, the establishment of cost management system, the erection of organizational structure and even the design of key processes.

2, "the party and government workers corps, grasp the * * * tube".

"Party and government working groups should work together to control * * *" is a slogan often used before, and I quote it to describe full participation. Cost management is a job involving the whole process and all posts, unlike some jobs, such as the compilation of internal data, which only involves one or two departments and posts. Therefore, if all employees want to participate, it is necessary to set the post cost responsibility target for all employees, that is, the cost management task should be decomposed layer by layer until each post.

I believe that after the above introduction, everyone has a certain understanding of the content and process of construction project cost management. Welcome to Zhong Da for more information.

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