浅析公路工程施工项目成本管理与控制

Elementary Analysis on Cost Management and Control of Highway Engineering Construction Project

公路工程施工具有生产的一次性,关键环节较多,原材料种类繁多,技术性强,建设周期长,外界干扰因素多等特点。激烈的市场竞争和低价中标的趋势,使控制项目成本成了施工过程的关键。施工项目成本控制的目标就是运用工业工程的方法,减少项目施工过程中的各种损失,降低施工成本,以较小的投入得到较大的产出,使项目取得最佳的经济效益。施工项目的成本控制,是指在项目成本的形成过程中,对整个施工过程中所消耗的人力资源、物质资源和费用开支,进行指导、监督、调节和限制,及时纠正施工项目实施中发生的偏差,把各项生产费用控制在计划成本的范围之内,以保证成本目标的实现。

The highway engineering construction has the characteristics of disposable production, more key links, many raw material varieties, strong technology, long construction period and many external interference factors. The fierce market competition and the low price trend make the control of project cost become the key of construction process. The objective of controlling the construction project cost is to apply the industrial engineering method to decrease various losses in the project construction process, and to reduce the construction cost in order to get more output with less input and to make the project achieve the optimized economic benefit. The cost control of construction project is to guide, supervise, adjust and limit the manpower resource, material resource and expenses consumed in the whole construction process in the forming process of project cost, and is to rectify the deviation caused in the implementation of construction projects in order to control various production funds within the range of planning cost and to guarantee the realization of cost objective.