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Construction Project and Construction Cost Control
建筑工程项目与施工成本控制
ISBN: 978-981-14-6149-1     Date of Publication: 2020

Preface

The fundamental purpose of project management is to meet or exceed the requirements and expectations of all parties concerned. Different stakeholders of the project have different requirements and expectations for the project. For example, the owner wants to obtain the maximum profit with the minimum investment, the contractor expects to obtain the maximum profit with the minimum cost and requires to expand employment and improve social benefits and etc. The fundamental purpose of project management is to maximize the project objectives and overall benefits, and to meet and even exceed these different requirements and expectations to the maximum extent.

The construction cost of construction project refers to the monetary form of the transfer value of the means of production consumed by the construction enterprise in the process of taking the project as the cost accounting object and the value created by the necessary labor of the workers. It is the sum of all production costs incurred in the construction of a project, including the amortization or rental cost of the main and auxiliary materials, components and parts, turnover materials, construction machinery shift or rental cost, wages and bonuses paid to the production workers, and all expenses incurred by the project management department (or branches, engineering offices) for organizing and managing the construction of the project.

The cost management of construction project is based on the overall goal of construction enterprises and specific requirements of the project. During the implementation of the project, the project cost is effectively controlled and other management activities, so as to achieve the purpose of strengthening the management, improving the cost management system, improving the cost accounting level, reducing the project cost and creating good economic benefits. Strengthening the cost management of engineering projects is the only way for construction enterprises to accumulate financial resources and enhance their competitiveness.


前 言

项目管理的根本目的是满足或超越项目有关各方对项目的要求与期望。项目的不同利益相关者对项目有着完全不同的要求和期望。如业主要求以最小的投资获得最大的收益,承包商期望以最小的成本获得最大的利润,要求扩大就业和提高社会效益等。项目管理的根本目的是要努力实现项目目标和项目总体效益最大化,并最大限度地满足这些不同的要求和期望,甚至超越这些要求和期望。

建筑工程施工项目成本是指建筑企业以项目作为成本核算对象的施工过程中,所耗费的生产资料转移价值和劳动者必要劳动所创造价值的货币形式。它是某项目在施工中所发生的全部生产费用的总和,包括所消耗的主、辅材料,构配件,周转材料的摊销费或租赁费,施工机械的台班费或租赁费,支付给生产工人的工资、奖金以及项目经理部(或分公司、工程处)为组织和管理工程施工所发生的全部费用支出。

建筑工程施工项目成本管理是根据建筑企业的总体目标和工程项目的具体要求,在工程项目实施过程中,对工程项目成本进行有效的控制等管理活动,以达到强化经营管理,完善成本管理制度,提高成本核算水平,降低工程成本,创造良好经济效益的目的。加强工程项目成本管理是施工企业积蓄财力,增强企业竞争力的必由之路。

Editor-in-Chief

Shao-Hua Wang, male, the Han nationality, bachelor’s degree, master’s degree, born in Xi’an City, Shaanxi Province in June 1971. He graduated from the major of chemistry in Northwest University in 1994. He is engaged in construction technology and management of industrial and civil construction projects. At present, he is the manager of SCEGC No.6 Construction Engineering Group Company Ltd., Xi’an Branch. In September 2009, he passed the national constructor qualification examination. He used to publish many papers on Construction Materials & Decoration,Urbanism and Architecture and other journals. He obtained the title of Senior Engineer in November 2013. In December 2014, he obtained the master’s degree in Business Administration for senior managers of Xi’an Jiaotong University and University of Texas.


王少华,男,汉族,19716 月生,陕西西安人。1994 年毕业于西北大学化学专业、本科,在职研究生。从事工业与民用建筑工程施工技术及管理工作。现任陕建六建集团西安公司经理。20099 月通过国家一级建造师资格考试,曾在《建材与装饰》和《城市建设》等刊物发表论文多篇,201311 月获高级工程师职称,201412 月取得西安交通大学与美国德克萨斯大学联合办学学校高级管理人员工商管理硕士学位证书。

Feng-Yan Liu, female, the Han nationality, born in Zaozhuang City, Shandong Province in March 1985. In 2004, she graduated from the major of construction economic management of Shandong Construction Engineering College (now as Shandong Jianzhu University). And she graduated from the major of electrical engineering and automation of University of Jinan in 2019. She is applying for the bachelor’s degree of engineering. After graduation, she worked at Ji’nan Shun Joint Construction Group Limited. She has been working at Jinan Nanyi Real Estate Development Co., Ltd. since 2013. She has been engaged in installation project cost management and is the engineer. She has completed the cost control and management of many projects. She has been rated as the Advanced Individual in the company many times and she obtained the certificate of installation cost engineer in 2018.


刘凤艳,女,汉,1985 3 月生,山东省枣庄市人,2004 年毕业于山东省建筑工程学院建筑经济管理专业,2019 年毕业于济南大学电气工程及其自动化专业,并正在申请工学学士学位;2002 年毕业后就职于济南舜联建设集团有限公司;2013 年至今就职于济南南意房地产开发有限公司,从事安装工程造价管理工作,现任工程师职务,完成了我司多项目成本控制与管理工作,多次被公司选评为先进个人;2018 年取得安装造价工程师证书。