劳务定额实施测算在项目成本控制中的作用

The Role of Labor Service Quota Implementation Calculation in Project Cost Control

随着劳务技能工人短缺、工资不断上涨,技能水平差异等问题日趋严重,致使工程人工成本不断加大。且劳务队伍普遍存在按工日实际投入以市场较高收入为基准,强调产量定额干扰因素过度进行强制性结算方式,来实现劳务队伍的盈利水平的现象,是目前施工企业成本控制的难点,直接关系到项目的盈亏。对此,本人提出在以人工单价为基础签订劳务合同的同时,应加强对劳务队伍人均技能水平、能力水平进行实际产出测算管理,作为对不同技能水平队伍的工日单价结算依据,解决实际人工投入、产量与市场平均单价之间的差异化管理依据,实现以实测水平为依据的项目人工成本管理的作用。

With the shortage of skilled workers and rising wages,the problem of skill level difference is becoming more and more serious,which leads to the increasing of labor cost.In addition,the labor force generally takes the higher income of the market as the benchmark according to the actual daily input,and emphasizes the excessive production quota interference factors to carry out compulsory settlement and realize the profit level of the labor force,which is the difficulty of the current construction enterprise cost control and is directly related to the profit and loss of the project.In this regard,the author proposes that while signing labor contracts on the basis of labor unit price,we should strengthen the actual output measurement and management of the per capita skill level and ability level of the labor team,as a basis for the settlement of daily unit prices of teams of different skill levels.The differentiated management basis between labor input,output and market average unit price realizes the function of project labor cost management based on the measured level.