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                一般而言成本管理的过程可分为事前预测,过程控制和事后分析三个阶段,不同的阶段采取不同的具体控制措施。笔者一直从事路桥市政及轨道交通行业财务管理工作样本相对单一,房屋建筑行末涉足未深,但工程管理理念应该异曲同工,就以刚刚进入的建筑行业为样本来进一步讨论。

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                项目成本管理是指施工企业根据?#27426;?#26102;期预先建立的成本管理目标、通常由商务合约部门事先根据中标清单报价测算的固定值),由成本控制主体在职权?#27573;?#20869;对生产经营所消耗的人力,物力和费用开支进行指导、监督、调节和限制,对各种影响成本的因素和条件采取一系列的调节和预防措......

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                从财务核算的视点来看,施工企业要追求高效益就必须增收节支,增收可理解为工程投标环节取得合理的中标价,施工过程中取得尽可能多的正变更、索赔及奖励金。而节支则需求经过本钱的精确预测和项目运营的本钱管控来完成。近年来修建商场竞争益发剧烈,如安在高手云集的......

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                做好施工前计划量的核算工作,保证提交的进场计划量符合实际施工需要。砼进场前,施工部门要将本次浇捣的砼标号、用量、要求(对砼塌落度、砼供应时间、甚至运送砼的罐车规格等) 等通知供应单位,做到供应量符合现场实?#24066;?#35201;量,如果现场计划不准,将会出现进场砼量超送或不够的情况。两?#26234;?#20917;都可能会造成砼浪费。当然也不排除是砼供应量不足造成的差量,这?#26234;?#20917;就要通过现场核实后依据合同执行。

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