導(dao)語：施(shi)工企業施(shi)工成(cheng)本控制論文(wen)一文(wen)來源(yuan)于網友(you)上傳，不代表(biao)本站觀(guan)點，若需要原創(chuang)文(wen)章可咨(zi)詢客服(fu)老師，歡迎(ying)參(can)考。

摘要：施工階段的成本控制是施工企業能否有效進行項目成本控制的關鍵。但目前我國施工企業在施工階段的成本控制中還存(cun)在許多問(wen)題。針對于這些問(wen)題，本文提出(chu)了施工階段成(cheng)本控制(zhi)的方法。

關鍵詞：施(shi)工(gong)階段(duan)，成本(ben)控(kong)制，施(shi)工(gong)企業

一、引言

隨著建筑業(ye)市(shi)場(chang)的(de)(de)(de)競爭加劇，如何搞(gao)好成(cheng)(cheng)(cheng)本(ben)控制(zhi)，使(shi)經濟(ji)效(xiao)益最大化已經成(cheng)(cheng)(cheng)為(wei)施(shi)工(gong)(gong)(gong)企業(ye)提高自身競爭力(li)(li)的(de)(de)(de)重要途徑(jing)。但(dan)很多(duo)施(shi)工(gong)(gong)(gong)企業(ye)還沒(mei)有(you)意(yi)識到(dao)成(cheng)(cheng)(cheng)本(ben)控制(zhi)的(de)(de)(de)重要性，沒(mei)有(you)將(jiang)成(cheng)(cheng)(cheng)本(ben)控制(zhi)工(gong)(gong)(gong)作落到(dao)實處，或者是成(cheng)(cheng)(cheng)本(ben)控制(zhi)的(de)(de)(de)體系不夠完善，致使(shi)工(gong)(gong)(gong)程(cheng)項(xiang)目(mu)施(shi)工(gong)(gong)(gong)過程(cheng)中出現了(le)(le)很多(duo)浪費，增加了(le)(le)工(gong)(gong)(gong)程(cheng)項(xiang)目(mu)的(de)(de)(de)成(cheng)(cheng)(cheng)本(ben)。這必將(jiang)導致施(shi)工(gong)(gong)(gong)企業(ye)利潤的(de)(de)(de)減少，減少企業(ye)的(de)(de)(de)內部積累(lei)，也會降低施(shi)工(gong)(gong)(gong)企業(ye)的(de)(de)(de)競爭力(li)(li)，從而阻(zu)礙(ai)企業(ye)的(de)(de)(de)長遠發展。

二、施(shi)工(gong)企業施(shi)工(gong)階段成(cheng)本(ben)控制概述

施(shi)工(gong)(gong)階(jie)段(duan)的(de)工(gong)(gong)程(cheng)成本(ben)是(shi)指建筑施(shi)工(gong)(gong)企(qi)業以工(gong)(gong)程(cheng)項目作為成本(ben)核算的(de)對象，在(zai)施(shi)工(gong)(gong)過程(cheng)中(zhong)，所(suo)耗費的(de)生(sheng)(sheng)產資料，轉移價(jia)值和(he)勞動者的(de)必要勞動，所(suo)創(chuang)造的(de)價(jia)值的(de)貨幣形式，或者說是(shi)工(gong)(gong)程(cheng)項目在(zai)施(shi)工(gong)(gong)過程(cheng)中(zhong)，所(suo)發生(sheng)(sheng)的(de)全部生(sheng)(sheng)產費用的(de)總和(he)。

按成(cheng)(cheng)本(ben)(ben)的經濟性(xing)質，工(gong)(gong)程成(cheng)(cheng)本(ben)(ben)可以分(fen)為直接(jie)成(cheng)(cheng)本(ben)(ben)和間(jian)(jian)接(jie)成(cheng)(cheng)本(ben)(ben)。直接(jie)成(cheng)(cheng)本(ben)(ben)指施(shi)工(gong)(gong)過程中，耗費(fei)(fei)(fei)(fei)(fei)構成(cheng)(cheng)的工(gong)(gong)程實(shi)體(ti)，包括人(ren)工(gong)(gong)費(fei)(fei)(fei)(fei)(fei)用(yong)、材料費(fei)(fei)(fei)(fei)(fei)用(yong)、機(ji)械使(shi)用(yong)費(fei)(fei)(fei)(fei)(fei)用(yong)、其它(ta)直接(jie)費(fei)(fei)(fei)(fei)(fei)用(yong)；間(jian)(jian)接(jie)成(cheng)(cheng)本(ben)(ben)指企業內部為組(zu)織和管理(li)工(gong)(gong)程施(shi)工(gong)(gong)所(suo)發生的全(quan)部支(zhi)出，包括：管理(li)人(ren)員的職工(gong)(gong)福利費(fei)(fei)(fei)(fei)(fei)、固(gu)定資產(chan)(chan)折舊費(fei)(fei)(fei)(fei)(fei)、固(gu)定資產(chan)(chan)修理(li)費(fei)(fei)(fei)(fei)(fei)，還(huan)有(you)水(shui)電費(fei)(fei)(fei)(fei)(fei)、保險費(fei)(fei)(fei)(fei)(fei)等。

工(gong)程(cheng)項(xiang)目成本(ben)控(kong)制(zhi)是在(zai)保證(zheng)滿足工(gong)程(cheng)質量(liang)、工(gong)期等合同要求(qiu)的前提(ti)下(xia)，對工(gong)程(cheng)項(xiang)目實(shi)施(shi)過程(cheng)中所(suo)發生的費用，通過進(jin)行有效(xiao)(xiao)的計劃、組織、控(kong)制(zhi)和協(xie)調等活動實(shi)現預定(ding)的成本(ben)目標，并(bing)盡可能地降低(di)成本(ben)費用、實(shi)現目標利潤、創造良好經濟效(xiao)(xiao)益的一種(zhong)科學的管(guan)理活動。加強(qiang)工(gong)程(cheng)項(xiang)目成本(ben)控(kong)制(zhi)，是施(shi)工(gong)企(qi)業(ye)增強(qiang)企(qi)業(ye)競爭力的有效(xiao)(xiao)途徑(jing)。但目前我國施(shi)工(gong)企(qi)業(ye)在(zai)施(shi)工(gong)階段的成本(ben)控(kong)制(zhi)中還存(cun)在(zai)許(xu)多問(wen)題(ti)。

三(san)、施工階段成本控制中存在的(de)問(wen)題

（1）對(dui)成(cheng)本(ben)(ben)控(kong)制(zhi)認(ren)識上存(cun)在誤區。工(gong)(gong)(gong)(gong)程(cheng)成(cheng)本(ben)(ben)控(kong)制(zhi)是(shi)對(dui)工(gong)(gong)(gong)(gong)程(cheng)施工(gong)(gong)(gong)(gong)全過(guo)程(cheng)進行控(kong)制(zhi)，需要所(suo)(suo)有的(de)(de)(de)(de)(de)施工(gong)(gong)(gong)(gong)人(ren)(ren)員參與，絕非像有的(de)(de)(de)(de)(de)人(ren)(ren)所(suo)(suo)認(ren)為(wei)的(de)(de)(de)(de)(de)那樣，成(cheng)本(ben)(ben)控(kong)制(zhi)是(shi)財務人(ren)(ren)員的(de)(de)(de)(de)(de)事(shi)情，和其(qi)他(ta)人(ren)(ren)員無關(guan)。如果成(cheng)本(ben)(ben)控(kong)制(zhi)僅(jin)(jin)僅(jin)(jin)是(shi)財務人(ren)(ren)員的(de)(de)(de)(de)(de)事(shi)情，就會(hui)使(shi)導致工(gong)(gong)(gong)(gong)程(cheng)技(ji)術人(ren)(ren)員只注重(zhong)工(gong)(gong)(gong)(gong)程(cheng)的(de)(de)(de)(de)(de)技(ji)術問題，采購人(ren)(ren)員只關(guan)心(xin)設(she)備、材料的(de)(de)(de)(de)(de)采購問題，雖(sui)然這看起(qi)來分工(gong)(gong)(gong)(gong)明確，但(dan)如果他(ta)們都不關(guan)心(xin)工(gong)(gong)(gong)(gong)程(cheng)的(de)(de)(de)(de)(de)成(cheng)本(ben)(ben)，就會(hui)為(wei)了將自(zi)己的(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)作(zuo)干得最(zui)好(hao)，而通過(guo)增加工(gong)(gong)(gong)(gong)程(cheng)成(cheng)本(ben)(ben)的(de)(de)(de)(de)(de)途徑來提高自(zi)己工(gong)(gong)(gong)(gong)作(zuo)的(de)(de)(de)(de)(de)質量。從決策上來說(shuo)，每個職能部(bu)門(men)工(gong)(gong)(gong)(gong)作(zuo)達(da)到最(zui)優，對(dui)于企業(ye)來說(shuo)未必(bi)是(shi)最(zui)優的(de)(de)(de)(de)(de)。企業(ye)是(shi)要在保證工(gong)(gong)(gong)(gong)程(cheng)質量的(de)(de)(de)(de)(de)前提下，使(shi)企業(ye)利潤最(zui)大化(hua)。

（2）施工階段成(cheng)(cheng)本(ben)(ben)控(kong)(kong)制(zhi)體系(xi)(xi)不夠完善。現在工程(cheng)(cheng)項(xiang)目(mu)(mu)(mu)(mu)一般(ban)都是(shi)項(xiang)目(mu)(mu)(mu)(mu)經理負(fu)責制(zhi)。施工企業一般(ban)在工程(cheng)(cheng)項(xiang)目(mu)(mu)(mu)(mu)施工之前，成(cheng)(cheng)立項(xiang)目(mu)(mu)(mu)(mu)小組，由項(xiang)目(mu)(mu)(mu)(mu)小組定(ding)期(qi)向企業回(hui)報工程(cheng)(cheng)的實(shi)施情(qing)況(kuang)，權(quan)力下放了，但沒(mei)有(you)(you)明確和權(quan)利對應的責任。而(er)(er)項(xiang)目(mu)(mu)(mu)(mu)小組呢，有(you)(you)的項(xiang)目(mu)(mu)(mu)(mu)經理根(gen)本(ben)(ben)就沒(mei)有(you)(you)將成(cheng)(cheng)本(ben)(ben)控(kong)(kong)制(zhi)提(ti)上(shang)日(ri)程(cheng)(cheng)，因為成(cheng)(cheng)本(ben)(ben)控(kong)(kong)制(zhi)所帶來(lai)的效(xiao)益是(shi)企業的，而(er)(er)工程(cheng)(cheng)項(xiang)目(mu)(mu)(mu)(mu)由于將成(cheng)(cheng)本(ben)(ben)控(kong)(kong)制(zhi)而(er)(er)帶來(lai)的質量問題(ti)是(shi)屬(shu)于自(zi)己(ji)的。有(you)(you)的項(xiang)目(mu)(mu)(mu)(mu)經理把成(cheng)(cheng)本(ben)(ben)控(kong)(kong)制(zhi)作(zuo)為可(ke)有(you)(you)可(ke)無的部分，直接將其(qi)作(zuo)為任務交給(gei)財(cai)務人員。沒(mei)有(you)(you)形成(cheng)(cheng)一套完善的成(cheng)(cheng)本(ben)(ben)控(kong)(kong)制(zhi)體系(xi)(xi)，從項(xiang)目(mu)(mu)(mu)(mu)全局進行(xing)成(cheng)(cheng)本(ben)(ben)的控(kong)(kong)制(zhi)。

（3）忽視了(le)工程項目的(de)質(zhi)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)控制。“質(zhi)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)成(cheng)(cheng)本(ben)(ben)”是(shi)指(zhi)保(bao)證(zheng)和提高工程質(zhi)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)而發生的(de)一切必要(yao)費用(yong)(yong)，以及因(yin)未(wei)(wei)達(da)到質(zhi)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)標(biao)準而蒙受的(de)經濟損失。“質(zhi)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)成(cheng)(cheng)本(ben)(ben)”分為內部故障(zhang)成(cheng)(cheng)本(ben)(ben)、外部故障(zhang)成(cheng)(cheng)本(ben)(ben)、質(zhi)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)預防費用(yong)(yong)和質(zhi)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)檢驗費用(yong)(yong)等。保(bao)證(zheng)質(zhi)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)往往會增加成(cheng)(cheng)本(ben)(ben)，但不能因(yin)此把質(zhi)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)與成(cheng)(cheng)本(ben)(ben)對(dui)立(li)起來(lai)。由于在人們(men)的(de)意(yi)識里，質(zhi)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)的(de)提高必然是(shi)以增加成(cheng)(cheng)本(ben)(ben)為代價，所以項目經理(li)為了(le)免于承擔(dan)質(zhi)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)責任，往往就片面地強調質(zhi)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)，而不進行成(cheng)(cheng)本(ben)(ben)的(de)控制，這就降低(di)了(le)施工企業的(de)經濟效(xiao)益(yi)；有的(de)項目經理(li)片面強調工程的(de)成(cheng)(cheng)本(ben)(ben)控制，致使質(zhi)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)上不去，可能會增加因(yin)未(wei)(wei)達(da)到質(zhi)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)標(biao)準而付出的(de)額外質(zhi)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)成(cheng)(cheng)本(ben)(ben)，還給企業帶(dai)來(lai)了(le)名(ming)譽上的(de)損失。

（4）缺乏相應(ying)的(de)(de)(de)激(ji)勵機(ji)制(zhi)(zhi)(zhi)。施(shi)(shi)工企業除了要明(ming)確項目經理的(de)(de)(de)權力(li)和責(ze)任外，還應(ying)該建立相應(ying)的(de)(de)(de)激(ji)勵機(ji)制(zhi)(zhi)(zhi)。獎(jiang)罰分明(ming)，是促進(jin)施(shi)(shi)工企業成(cheng)(cheng)本控制(zhi)(zhi)(zhi)的(de)(de)(de)動力(li)，也是實(shi)施(shi)(shi)低(di)成(cheng)(cheng)本戰略的(de)(de)(de)重要武器。當前施(shi)(shi)工企業在員工的(de)(de)(de)績(ji)效考(kao)核方面，尤其是成(cheng)(cheng)本控制(zhi)(zhi)(zhi)的(de)(de)(de)績(ji)效考(kao)核方面，很少有明(ming)確的(de)(de)(de)規定(ding)。這在很大程度上(shang)挫傷(shang)了員工的(de)(de)(de)積極(ji)性，使(shi)成(cheng)(cheng)本控制(zhi)(zhi)(zhi)做不(bu)到實(shi)處。

（5）對施(shi)工(gong)(gong)過(guo)(guo)程(cheng)缺少(shao)有(you)效(xiao)管理，尤其是對材料(liao)(liao)的管理。工(gong)(gong)程(cheng)項目中成本(ben)(ben)的主要構成因素有(you)材料(liao)(liao)成本(ben)(ben)，人(ren)工(gong)(gong)成本(ben)(ben)等。但在施(shi)工(gong)(gong)過(guo)(guo)程(cheng)中，由于施(shi)工(gong)(gong)企業對施(shi)工(gong)(gong)過(guo)(guo)程(cheng)缺少(shao)有(you)效(xiao)管理，導(dao)致材料(liao)(liao)的浪費和窩工(gong)(gong)現象，這大大增加(jia)了工(gong)(gong)程(cheng)項目的成本(ben)(ben)。

（6）缺少索(suo)賠(pei)的(de)意識，致使(shi)施工(gong)(gong)(gong)企業(ye)每年(nian)在官司上賠(pei)了(le)很(hen)多錢。由于工(gong)(gong)(gong)程項(xiang)目涉及的(de)合同項(xiang)目很(hen)多，就很(hen)容易產生違約(yue)行為(wei)。施工(gong)(gong)(gong)企業(ye)如(ru)果(guo)缺乏索(suo)賠(pei)的(de)意識，就不能(neng)有效地(di)進行索(suo)賠(pei)和(he)反索(suo)賠(pei)的(de)工(gong)(gong)(gong)作。

四、施工階段(duan)成本(ben)控制(zhi)的方法

1.強化(hua)成(cheng)本(ben)(ben)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)理念，完善成(cheng)本(ben)(ben)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)體(ti)系。成(cheng)本(ben)(ben)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)的(de)(de)各項(xiang)(xiang)(xiang)指標(biao)都有綜合(he)性(xing)，項(xiang)(xiang)(xiang)目(mu)經(jing)理作為項(xiang)(xiang)(xiang)目(mu)的(de)(de)直接負責人(ren)，負責項(xiang)(xiang)(xiang)目(mu)的(de)(de)一切(qie)經(jing)濟活動，包括成(cheng)本(ben)(ben)的(de)(de)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)。首先，施(shi)(shi)工企業應(ying)該(gai)明確項(xiang)(xiang)(xiang)目(mu)成(cheng)本(ben)(ben)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)和(he)質量控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)等責任和(he)相應(ying)的(de)(de)獎(jiang)(jiang)勵措施(shi)(shi)，獎(jiang)(jiang)罰分明，提高(gao)項(xiang)(xiang)(xiang)目(mu)經(jing)理和(he)項(xiang)(xiang)(xiang)目(mu)組人(ren)員的(de)(de)積(ji)極性(xing)。其次，項(xiang)(xiang)(xiang)目(mu)經(jing)理應(ying)該(gai)領導項(xiang)(xiang)(xiang)目(mu)小組制(zhi)(zhi)(zhi)(zhi)定(ding)工程(cheng)(cheng)成(cheng)本(ben)(ben)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)的(de)(de)具體(ti)措施(shi)(shi)，對(dui)項(xiang)(xiang)(xiang)目(mu)小組的(de)(de)成(cheng)員進(jin)行(xing)培訓，強化(hua)成(cheng)本(ben)(ben)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)的(de)(de)理念，建(jian)立(li)適合(he)工程(cheng)(cheng)項(xiang)(xiang)(xiang)目(mu)的(de)(de)成(cheng)本(ben)(ben)核算(suan)崗(gang)位責任制(zhi)(zhi)(zhi)(zhi)，規(gui)定(ding)項(xiang)(xiang)(xiang)目(mu)小組成(cheng)員在(zai)核算(suan)中的(de)(de)作用、地位和(he)所(suo)負的(de)(de)責任及(ji)考核獎(jiang)(jiang)勵的(de)(de)辦法，還要對(dui)工程(cheng)(cheng)成(cheng)本(ben)(ben)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)的(de)(de)實(shi)施(shi)(shi)情況進(jin)行(xing)定(ding)期檢(jian)查，找出成(cheng)本(ben)(ben)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)中的(de)(de)問(wen)題，及(ji)時總(zong)結(jie)經(jing)驗和(he)工作中的(de)(de)不足，并(bing)使之與項(xiang)(xiang)(xiang)目(mu)組人(ren)員績效掛鉤，進(jin)行(xing)獎(jiang)(jiang)罰，制(zhi)(zhi)(zhi)(zhi)定(ding)項(xiang)(xiang)(xiang)目(mu)組內部(bu)的(de)(de)獎(jiang)(jiang)罰措施(shi)(shi)，對(dui)工程(cheng)(cheng)項(xiang)(xiang)(xiang)目(mu)進(jin)行(xing)全過程(cheng)(cheng)的(de)(de)成(cheng)本(ben)(ben)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)。

2.明確施工過(guo)程中(zhong)工程成(cheng)本控(kong)制(zhi)的內(nei)容，有針對性地進行成(cheng)本控(kong)制(zhi)。我們(men)要(yao)對工程成(cheng)本進行控(kong)制(zhi)，不能(neng)靠喊口(kou)號，或(huo)者靠降低工程質(zhi)量(liang)(liang)來縮減成(cheng)本。在工程項目中(zhong)，我們(men)所要(yao)進行成(cheng)本控(kong)制(zhi)的內(nei)容一(yi)般包括合(he)同控(kong)制(zhi)、材(cai)料控(kong)制(zhi)、質(zhi)量(liang)(liang)控(kong)制(zhi)和費用控(kong)制(zhi)。

合(he)同控(kong)制(zhi)：在施工(gong)階段成本(ben)控(kong)制(zhi)的一(yi)(yi)個重要(yao)組成部(bu)分就是對工(gong)程(cheng)項目變更(geng)實行(xing)有(you)效控(kong)制(zhi)。工(gong)程(cheng)的施工(gong)一(yi)(yi)般(ban)都(dou)是以(yi)施工(gong)圖(tu)紙和(he)相(xiang)關承包合(he)同為依據。項目經理應該根據合(he)同要(yao)求(qiu)的工(gong)程(cheng)項目、質量、進(jin)度等指標，詳細地編制(zhi)好施工(gong)組織(zhi)設計，作為制(zhi)定計劃成本(ben)的基礎。對合(he)同中的暫定項目和(he)存在變更(geng)的分項工(gong)程(cheng)，要(yao)進(jin)行(xing)嚴(yan)格(ge)審(shen)核，及(ji)時申報。

材(cai)(cai)(cai)(cai)(cai)(cai)料(liao)(liao)(liao)(liao)(liao)(liao)控(kong)(kong)制(zhi)(zhi)(zhi)：施工(gong)項目的(de)(de)(de)(de)(de)(de)工(gong)程(cheng)材(cai)(cai)(cai)(cai)(cai)(cai)料(liao)(liao)(liao)(liao)(liao)(liao)費(fei)(fei)(fei)一(yi)般(ban)要(yao)占(zhan)工(gong)程(cheng)總成(cheng)本(ben)的(de)(de)(de)(de)(de)(de)60%左右，顯(xian)然材(cai)(cai)(cai)(cai)(cai)(cai)料(liao)(liao)(liao)(liao)(liao)(liao)成(cheng)本(ben)是成(cheng)本(ben)控(kong)(kong)制(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)重頭(tou)戲。材(cai)(cai)(cai)(cai)(cai)(cai)料(liao)(liao)(liao)(liao)(liao)(liao)控(kong)(kong)制(zhi)(zhi)(zhi)主要(yao)靠改進(jin)(jin)材(cai)(cai)(cai)(cai)(cai)(cai)料(liao)(liao)(liao)(liao)(liao)(liao)的(de)(de)(de)(de)(de)(de)采(cai)(cai)(cai)(cai)購(gou)、運(yun)輸(shu)(shu)、收發(fa)、保管(guan)等方(fang)面的(de)(de)(de)(de)(de)(de)工(gong)作，減少各個環節的(de)(de)(de)(de)(de)(de)損耗，節約采(cai)(cai)(cai)(cai)購(gou)費(fei)(fei)(fei)用(yong)(yong)(yong)；采(cai)(cai)(cai)(cai)用(yong)(yong)(yong)精(jing)益(yi)的(de)(de)(de)(de)(de)(de)管(guan)理(li)原則，合(he)理(li)堆放(fang)現(xian)(xian)場(chang)材(cai)(cai)(cai)(cai)(cai)(cai)料(liao)(liao)(liao)(liao)(liao)(liao)，減少二次(ci)搬運(yun)；對材(cai)(cai)(cai)(cai)(cai)(cai)料(liao)(liao)(liao)(liao)(liao)(liao)的(de)(de)(de)(de)(de)(de)領(ling)(ling)取(qu)做好管(guan)理(li)工(gong)作，杜絕材(cai)(cai)(cai)(cai)(cai)(cai)料(liao)(liao)(liao)(liao)(liao)(liao)的(de)(de)(de)(de)(de)(de)浪(lang)費(fei)(fei)(fei)。材(cai)(cai)(cai)(cai)(cai)(cai)料(liao)(liao)(liao)(liao)(liao)(liao)控(kong)(kong)制(zhi)(zhi)(zhi)包括材(cai)(cai)(cai)(cai)(cai)(cai)料(liao)(liao)(liao)(liao)(liao)(liao)用(yong)(yong)(yong)量(liang)控(kong)(kong)制(zhi)(zhi)(zhi)和材(cai)(cai)(cai)(cai)(cai)(cai)料(liao)(liao)(liao)(liao)(liao)(liao)價(jia)(jia)格(ge)(ge)(ge)控(kong)(kong)制(zhi)(zhi)(zhi)兩方(fang)面。材(cai)(cai)(cai)(cai)(cai)(cai)料(liao)(liao)(liao)(liao)(liao)(liao)用(yong)(yong)(yong)量(liang)的(de)(de)(de)(de)(de)(de)控(kong)(kong)制(zhi)(zhi)(zhi)包括：①堅持按(an)定(ding)額確(que)定(ding)的(de)(de)(de)(de)(de)(de)材(cai)(cai)(cai)(cai)(cai)(cai)料(liao)(liao)(liao)(liao)(liao)(liao)消費(fei)(fei)(fei)量(liang)，實行(xing)限額領(ling)(ling)料(liao)(liao)(liao)(liao)(liao)(liao)制(zhi)(zhi)(zhi)度，施工(gong)人員只(zhi)能在規(gui)定(ding)限額內分期分批(pi)領(ling)(ling)用(yong)(yong)(yong)，如超(chao)出限額領(ling)(ling)料(liao)(liao)(liao)(liao)(liao)(liao)，要(yao)分析原因，及(ji)時采(cai)(cai)(cai)(cai)取(qu)糾正(zheng)措施；②改進(jin)(jin)施工(gong)技術，推(tui)廣使用(yong)(yong)(yong)降(jiang)低材(cai)(cai)(cai)(cai)(cai)(cai)料(liao)(liao)(liao)(liao)(liao)(liao)用(yong)(yong)(yong)量(liang)的(de)(de)(de)(de)(de)(de)各種新(xin)技術、新(xin)工(gong)藝、新(xin)材(cai)(cai)(cai)(cai)(cai)(cai)料(liao)(liao)(liao)(liao)(liao)(liao)；③加強(qiang)現(xian)(xian)場(chang)管(guan)理(li)，合(he)理(li)堆放(fang)，減少搬運(yun)，降(jiang)低堆放(fang)、倉儲(chu)損耗。材(cai)(cai)(cai)(cai)(cai)(cai)料(liao)(liao)(liao)(liao)(liao)(liao)價(jia)(jia)格(ge)(ge)(ge)的(de)(de)(de)(de)(de)(de)控(kong)(kong)制(zhi)(zhi)(zhi)包括：①對材(cai)(cai)(cai)(cai)(cai)(cai)料(liao)(liao)(liao)(liao)(liao)(liao)的(de)(de)(de)(de)(de)(de)采(cai)(cai)(cai)(cai)購(gou)價(jia)(jia)格(ge)(ge)(ge)進(jin)(jin)行(xing)控(kong)(kong)制(zhi)(zhi)(zhi)。企業應通過市場(chang)調研或者(zhe)通過咨詢機構(gou)，了解材(cai)(cai)(cai)(cai)(cai)(cai)料(liao)(liao)(liao)(liao)(liao)(liao)的(de)(de)(de)(de)(de)(de)市場(chang)價(jia)(jia)格(ge)(ge)(ge)，在保證質量(liang)的(de)(de)(de)(de)(de)(de)前提下(xia)，貨(huo)比(bi)三家(jia)，選擇(ze)較低的(de)(de)(de)(de)(de)(de)材(cai)(cai)(cai)(cai)(cai)(cai)料(liao)(liao)(liao)(liao)(liao)(liao)采(cai)(cai)(cai)(cai)購(gou)價(jia)(jia)格(ge)(ge)(ge)；②對材(cai)(cai)(cai)(cai)(cai)(cai)料(liao)(liao)(liao)(liao)(liao)(liao)采(cai)(cai)(cai)(cai)購(gou)時的(de)(de)(de)(de)(de)(de)運(yun)費(fei)(fei)(fei)進(jin)(jin)行(xing)控(kong)(kong)制(zhi)(zhi)(zhi)。要(yao)合(he)理(li)地(di)(di)組(zu)織運(yun)輸(shu)(shu)，材(cai)(cai)(cai)(cai)(cai)(cai)料(liao)(liao)(liao)(liao)(liao)(liao)采(cai)(cai)(cai)(cai)購(gou)進(jin)(jin)行(xing)價(jia)(jia)格(ge)(ge)(ge)比(bi)較時要(yao)把運(yun)輸(shu)(shu)費(fei)(fei)(fei)用(yong)(yong)(yong)考(kao)慮在內。在材(cai)(cai)(cai)(cai)(cai)(cai)料(liao)(liao)(liao)(liao)(liao)(liao)價(jia)(jia)格(ge)(ge)(ge)相同時，就近(jin)購(gou)料(liao)(liao)(liao)(liao)(liao)(liao)，選用(yong)(yong)(yong)最經濟的(de)(de)(de)(de)(de)(de)運(yun)輸(shu)(shu)方(fang)法，以降(jiang)低運(yun)輸(shu)(shu)成(cheng)本(ben)；③要(yao)合(he)理(li)地(di)(di)確(que)定(ding)進(jin)(jin)貨(huo)的(de)(de)(de)(de)(de)(de)批(pi)次(ci)和批(pi)量(liang)，還要(yao)考(kao)慮資金(jin)的(de)(de)(de)(de)(de)(de)時間(jian)價(jia)(jia)值，確(que)定(ding)經濟批(pi)量(liang)。

質量控制(zhi)：在施(shi)工(gong)過(guo)程中，要(yao)嚴把質量關，項(xiang)目小組的(de)人員(yuan)要(yao)把自檢工(gong)作貫徹到施(shi)工(gong)的(de)整(zheng)個(ge)過(guo)程中，施(shi)工(gong)企業還應該定期對工(gong)程項(xiang)目進行質量檢測，做到工(gong)程一次(ci)合格，杜(du)絕返(fan)工(gong)現象的(de)發生，造成不必要(yao)的(de)人力物(wu)力的(de)浪費。

費(fei)用(yong)控制：工(gong)程(cheng)項(xiang)目的費(fei)用(yong)主要就(jiu)是管理費(fei)用(yong)我們要精簡(jian)管理機構(gou)，減少不(bu)必要的工(gong)資支(zhi)出(chu)(chu)和職(zhi)工(gong)福利費(fei)支(zhi)出(chu)(chu)；對一些(xie)低(di)值易耗品要做好記錄，按計劃(hua)支(zhi)出(chu)(chu)；對業務招待費(fei)更(geng)要嚴加控制，避免蛀蟲借此項(xiang)目大吃大喝，或者(zhe)中飽私(si)囊。

3.做好施(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)階段的(de)索(suo)(suo)賠(pei)(pei)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)。施(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)索(suo)(suo)賠(pei)(pei)是由于業(ye)主(zhu)或其(qi)(qi)它(ta)(ta)方(fang)面(mian)的(de)原(yuan)因，致使施(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)單位在施(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)過(guo)(guo)程(cheng)(cheng)(cheng)(cheng)中付出了(le)額外的(de)費(fei)(fei)用(yong)(yong)或造成(cheng)損失，施(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)單位通過(guo)(guo)合法途徑和程(cheng)(cheng)(cheng)(cheng)序，要(yao)求(qiu)業(ye)主(zhu)償還其(qi)(qi)施(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)中的(de)費(fei)(fei)用(yong)(yong)損失。索(suo)(suo)賠(pei)(pei)已(yi)經(jing)成(cheng)為工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)項(xiang)目(mu)合同實施(shi)過(guo)(guo)程(cheng)(cheng)(cheng)(cheng)中的(de)重要(yao)內(nei)容之一。常(chang)見的(de)索(suo)(suo)賠(pei)(pei)內(nei)容有：①不(bu)利的(de)自然(ran)條件與人為障礙導(dao)致費(fei)(fei)用(yong)(yong)損失加大(da)或工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)期(qi)延(yan)(yan)誤(wu)引(yin)(yin)起的(de)索(suo)(suo)賠(pei)(pei)；②由于業(ye)主(zhu)和工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)師方(fang)面(mian)的(de)原(yuan)因，引(yin)(yin)起施(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)臨時中斷和工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)效降(jiang)低導(dao)致人工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)費(fei)(fei)、材料(liao)(liao)(liao)(liao)費(fei)(fei)、設備費(fei)(fei)增(zeng)(zeng)(zeng)加而提出的(de)索(suo)(suo)賠(pei)(pei)；③業(ye)主(zhu)和工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)師加速指令(ling)，要(yao)求(qiu)承包商(shang)投(tou)入更多資(zi)源，加班趕工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)來(lai)完成(cheng)施(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)項(xiang)目(mu)，導(dao)致工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)成(cheng)本的(de)增(zeng)(zeng)(zeng)加；④業(ye)主(zhu)材料(liao)(liao)(liao)(liao)質量(liang)問(wen)題或材料(liao)(liao)(liao)(liao)供(gong)應不(bu)及時引(yin)(yin)起的(de)索(suo)(suo)賠(pei)(pei)；⑤由于物(wu)價上漲因素(su)，帶(dai)來(lai)了(le)人工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)費(fei)(fei)、材料(liao)(liao)(liao)(liao)費(fei)(fei)、施(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)機械費(fei)(fei)的(de)不(bu)斷增(zeng)(zeng)(zeng)長，導(dao)致工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)成(cheng)本大(da)幅度上升引(yin)(yin)起的(de)索(suo)(suo)賠(pei)(pei)；⑥其(qi)(qi)它(ta)(ta)方(fang)面(mian)的(de)索(suo)(suo)賠(pei)(pei)：如工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)期(qi)延(yan)(yan)長和延(yan)(yan)誤(wu)的(de)索(suo)(suo)賠(pei)(pei)、拖欠支付工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)款引(yin)(yin)起的(de)索(suo)(suo)賠(pei)(pei)、停(ting)電、停(ting)水的(de)索(suo)(suo)賠(pei)(pei)等(deng)。施(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)企(qi)業(ye)一定(ding)要(yao)增(zeng)(zeng)(zeng)強索(suo)(suo)賠(pei)(pei)意(yi)識，加強索(suo)(suo)賠(pei)(pei)管理，做好索(suo)(suo)賠(pei)(pei)資(zi)料(liao)(liao)(liao)(liao)的(de)收集(ji)、整(zheng)理與保存工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)。并且(qie)要(yao)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)項(xiang)目(mu)施(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)過(guo)(guo)程(cheng)(cheng)(cheng)(cheng)中發生的(de)重大(da)問(wen)題作(zuo)(zuo)好記錄，有關(guan)部(bu)門簽(qian)字，然(ran)后存檔。

五、結語

施(shi)工企(qi)(qi)業施(shi)工階(jie)段的(de)成(cheng)本(ben)(ben)控(kong)制是一個非(fei)常復雜的(de)問題(ti)，涉及的(de)內容很多(duo)。在競爭日益激烈的(de)今天，企(qi)(qi)業之間所比拼的(de)就(jiu)是質(zhi)量(liang)加價(jia)格，而成(cheng)本(ben)(ben)又是制定(ding)價(jia)格的(de)基(ji)礎，所以(yi)如何在保證質(zhi)量(liang)的(de)前提下，降低(di)工程(cheng)項目的(de)成(cheng)本(ben)(ben)已(yi)經成(cheng)為施(shi)工企(qi)(qi)業能否持續發展的(de)基(ji)本(ben)(ben)條(tiao)件。本(ben)(ben)文通過對工程(cheng)項目成(cheng)本(ben)(ben)控(kong)制中的(de)一些(xie)問題(ti)的(de)分析，提出了(le)進行成(cheng)本(ben)(ben)控(kong)制的(de)一些(xie)建議，希望施(shi)工企(qi)(qi)業能把成(cheng)本(ben)(ben)控(kong)制作為企(qi)(qi)業的(de)核心任務。

參考文獻：

1.黃東進，施(shi)工(gong)階段(duan)成本控制探索，科技(ji)資訊，2006（31），51。

2.陳(chen)志江(jiang)，陳(chen)靜，淺談(tan)項目開發中施工階(jie)段的(de)成(cheng)本控制，四(si)川建材(cai)，2006（2），119-120。

3.舒偉，建(jian)筑(zhu)施工(gong)企業(ye)如何在施工(gong)階段進行成本控制，建(jian)筑(zhu)施工(gong)，2002（12）。

4.尹(yin)利福，建筑施工階段的工程成本即時化控制和管理，科技咨詢導報，2007（6），196-197。

本(ben)文關鍵詞：施工階段成(cheng)本(ben)控制施工企業