摘要
路桥工程施工项目成本控制的内容主要包括制订责任成本,将成本分解,实际成本与目标成本比较,成本分析及制订措施。路桥工程施工项目成本控制存在的问题主要是对成本控制的重要性认识不足,缺乏明确的施工成本管理制度,施工成本控制方法相对落后。路桥施工企业普遍认为施工成本仅与预算有关,这种想法过于片面。很多路桥工程企业都采取了分层管理的控制方式,即由多部门叠加控制,这样的方式极易导致路桥工程企业出现权责不明的现象。很多路桥工程企业依然固守传统观念,仍在采用传统、老旧的成本控制方法,根本不考虑成本因素,只是为了追求结果,进而导致资金出现亏损。提出了完善路桥工程施工项目成本控制的具体措施,如完善路桥工程施工项目成本控制制度,定期培训,抓住细节对成本进行控制,提高施工人员素质,把握最佳工期成本点,追求成本最小化,以保证路桥工程的建设质量。
The cost control of road and bridge construction project mainly includes making responsibility cost,decomposing cost,comparing actual cost with target cost,cost analysis and making measures.The problems of cost control of road and bridge construction projects are found out includes the importance of cost control is not fully understood,the construction cost management system is not clear,and the construction cost control method is relatively backward.Road and bridge construction enterprises generally believe that the construction cost is only related to the budget,which is too one-sided.Many road and bridge engineering enterprises have adopted the way of hierarchical management and control,that is to say,multi department control.Such a way can easily lead to the phenomenon of unclear rights and responsibilities of road and bridge engineering enterprises.Many road and bridge engineering enterprises still adhere to the traditional concept,still use the traditional,old cost control method,do not consider the cost factor at all,just in order to pursue the results,and then lead to the loss of funds.This paper puts forward the specific measures to improve the cost control of road and bridge construction projects,such as improving the cost control system of road and bridge construction projects,regular training,grasping the details to control the cost,improving the quality of construction personnel,grasping the best construction period cost point,pursuing the cost minimization,so as to ensure the construction quality of road and bridge projects.
作者
查晓娟
ZHA Xiao-juan(Highway Management Office of Hegang Transportation Bureau, Hegang 154100, China)
出处
《黑龙江科学》
2020年第2期132-133,共2页
Heilongjiang Science
关键词
路桥工程
施工项目
成本控制
问题
完善措施
Road and bridge engineering
Construction project
Cost control
Problems
Improvement measures
