PROJECTCOSTCONTROL 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.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 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外文翻译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 significance5.1 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 environment difficult 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 unity3of 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.(1) 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;外文翻译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 cost7.1 problems and the causes of the current project implementation After the restructuring projects 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,5according 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外文翻译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.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 projects to 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.⑴ determine 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.7⑵implemented 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.⑸strengthen 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外文翻译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 the cost 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 and9financial labor, the total cost put the project plans to reduce profit 60% or above plan for profit⑵allocated 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.⑶ strictly 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 Enterprises must be directly related to the construction unit signed a contract by the project and construction of the inspection unit pricing and settlement payments. Any item shall allow the Ministry of External units to enterprises in the name of contractor carry out projects, the post-mortem pricing and settlement payments.8. Summary of the 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,外文翻译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.一、引言项目是企业形象的窗口和效益的源泉。