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1. Raw material cost control.
In the manufacturing industry, the cost of raw materials accounts for a large proportion of the total cost, generally more than 60%, and the high can reach 90%, which is the main object of cost control. The factors that affect the cost of raw materials include procurement, inventory costs, production consumption, utilization, etc., so control activities can start from three links: procurement, inventory management and consumption.
2. Wage cost control.
Wages account for a certain proportion of costs, and wage increases are considered irreversible. It is of great significance to reduce costs by controlling the simultaneous growth of wages and efficiency and reducing the proportion of wages per unit of product. The key to controlling wage costs is to improve labor productivity, which is related to factors such as labor quota, working hour consumption, working hour utilization, work efficiency, and worker attendance.
3. Control of manufacturing costs.
There are many items of manufacturing expenses, mainly including depreciation, repair costs, auxiliary production costs, workshop management personnel's salaries, etc., although it accounts for a small proportion of the cost, but because it is not noticeable, waste is very common, and it is a content that cannot be ignored.
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<>1) Organizational measures.
The project manager is the project cost manager.
The first responsible person is to fully organize the project department.
Cost management, should timely grasp and analyze the profit and loss situation, and quickly take effective measures.
The engineering technology department is responsible for the construction technology and progress of the entire project, and should adopt advanced technology as much as possible to reduce the cost of the project under the premise of ensuring quality and completing the task on schedule.
The business department is in charge of contract implementation and contract management.
work, responsible for the declaration and dunning of the progress payment of the project, to deal with the issue of construction compensation, the Ministry of Economic Affairs should focus on strengthening the management of the contract budget.
Increase project budget revenue.
The finance department is in charge of the financial work of the project, and should analyze the financial income and expenditure of the project at any time and reasonably allocate funds. Other departments and teams of the project management department should be carefully organized and responsible for increasing revenue and reducing expenditure.
2) Technical measures.
1.Formulate advanced, economical and reasonable construction plans.
In order to achieve the purpose of shortening the construction period, improving quality and reducing costs. The construction plan includes four major contents: the determination of the construction method, the selection of construction machinery and tools, and the construction sequence.
The arrangement and organization of the flow of construction. Choosing the right construction plan is the key to reducing costs.
2.In the construction process, we strive to seek a variety of new processes, new technologies, new materials and other technical measures to reduce costs and improve labor efficiency.
3.Strictly control the quality, put an end to rework, shorten the acceptance time, and save costs.
3) Economic measures.
1.Labor cost control management. The main thing is to improve the organization of labor and reduce the waste of nest labor. Implement a reasonable system of rewards and punishments. Strengthen technical education and training. Strengthen labor discipline, reduce non-production employment and auxiliary employment, and strictly control the proportion of non-production personnel.
2.Material cost control management. It is mainly to improve the procurement, transportation, receipt and delivery, storage and other aspects of materials, reduce the loss of each link, and save procurement costs.
Reasonable stacking of on-site materials to avoid and reduce secondary handling. Strict material acceptance and quota picking system. Formulate and implement technical measures to save materials, rationally use materials, and make comprehensive use of all resources.
3.Machinery cost control management. The main thing is to correctly select and rationally use machinery and equipment, do a good job in the maintenance and repair of machinery and equipment, improve the intact rate, utilization rate and use efficiency of machinery, so as to speed up the construction progress, increase output, and reduce the cost of machinery use.
4.Indirect and other direct costs.
Control. The main thing is to streamline the management organization and reasonably determine the management range.
with the management level, saving construction management fees and so on.
The organizational, technical and economic measures of project cost control are integrated and interact. The project management department is the project cost control center, based on the bidding, the development of project cost control objectives, all departments and teams work together to form a project cost control system based on the market bidding for the economic optimization of the construction plan, material procurement, economic optimization, and economic optimization of labor allocation. To sum up, I hope it can help you with the relevant content of the cost control measures for construction projects that I have sorted out for you today.
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1) Comparison According to a certain way, the planned value and the actual value of the construction cost are compared item by item, and it has been found whether the construction has been overrun. (2) Analysis On the basis of comparison, the results of the comparison are analyzed to determine the severity of the deviation and the reasons for the deviation. This step is at the heart of the construction cost control work, and its main purpose is to find out the cause of the deviation, so as to adopt targeted measures to avoid or reduce the recurrence of the same cause or reduce the resulting loss.
3)** Estimate the construction cost at the completion of the entire project based on the implementation of the project. **The purpose is to support decision-making. (4) When the actual construction cost of the project deviates, appropriate measures should be adopted according to the specific situation of the project, the deviation analysis and the results of the project, so as to achieve the purpose of making the construction cost deviation as small as possible.
Deviation correction is the most substantial step in construction cost control. Only through deviation correction can the purpose of effective control of construction costs be finally achieved. (5) Inspection It refers to tracking and inspecting the progress of the project, keeping abreast of the progress of the project and the implementation and effect of corrective measures, and accumulating experience for future work.
The legal basis is the Contract Law.
There is no textbook for 2012, there is a full set of textbooks for 2010, and there is also a complete set of training courseware for 2010. Since there are about 100 files of the courseware, roughly 3G files, it cannot be sent to your mailbox one by one, you can only send **link, yourself**. >>>More
The project cost accounting objects of construction enterprises include the direct and indirect costs incurred from the signing of the construction contract to the completion of the contract, which are related to the execution of the contract. >>>More
Abstract: With the in-depth development of the market economy, the state's investment budget estimate for construction projects is becoming more and more accurate, the reduction range is gradually increasing, and the profit margin of construction enterprises is getting smaller and smaller. In this state of economic downturn, in order to survive and develop in the fierce market competition, construction enterprises must take the road of strengthening internal cost management, opening up sources and reducing expenditure, and improving quality and efficiency. >>>More
Three control methods:
1. Control from the aspect of funds: mainly grasp two points, that is, "money comes from **" and "money is spent there". From capital to control the cost of profit and loss. >>>More
Cost accounting refers to accounting for all production expenses in order to obtain the total cost and unit cost of a product. >>>More