外文文献成本控制
CONSTRUCTION COST CONTROL
THESIS ABSTRACT
This thesis studies the methods followed by the building construction contractors in the Eastern Province of Saudi Arabia to control the project cost as well as the factors that affect the level of control exerted during construction. This study was conducted by series of structured interviews with forty five randomly selected contractors. Results of this study were post-stratified according to the five contractors grades specified by the Agency of Classification of Contractors in Riyadh.
It was found that the contractors in the Eastern Province follow a basic logic sequence in cost control.
First, they start by setting the required budget as follows:
A) Project estimates are either very general and simple or based on unrealistic assumptions.
B) Soil reports form the main source of site analysis.
C) Work breakdown structure is based on standard item headings predefined at head office.
D) Contractors are- unfamiliar with the concept of cost codes.
E) A period between 1-4 weeks is most common for short term planning.
Second, they measure and report actual costs as follows:
A) Charging resources hours is based on personal observations.
B) Purchase orders and invoices are mainly used to charge material consumed.
C) Systematic procedures for site feedback are lacking.
D) Monthly cost statements are the most common tool for cost status reporting.
Third, cost variance testing is based on comparing the budgeted vs. the actual cost of work done to date.
Finally, the cause(s) of cost variance is investigated by informal methods and incentives form- the most popular corrective action. Regarding the factors that affect the level of control, Company Characteristics, Project Characteristics and Project Documents are the most influential. On the other hand, Company Characteristics is the
most discriminating factor among the five contractors grades.
INTRODUCTION
One of the main objectives for any contractor entering any construction contract is to realize an acceptable return on his investment. One of the initial steps in the contractual process is preparing a project estimate. However, a good estimate is not enough to achieve such a desired return. Because of the dynamic nature of the construction industry, and in order for the project to be profitable, a firm control of resources during construction should be applied. Realizing this fact, almost all contractors apply - either explicitly or implicitly - some sort of a system to control their project costs.
Nowadays, because of the increasing complexity and the new technological advances achieved in the construction industry, different systems and techniques have been developed and applied. Such systems, either manual or computerized, were developed by the contractors. However, since some of the big companies build their own buildings by themselves, they devote a great deal of time and money todevelop cost control systems specially tailored to their projects.
THE COST CONTROL SYSTEM:
For any project to be successfully constructed three phases are considered; PLANNING, EXECUTING AND CONTROL. During the control phase three interdependent parameters are usually controlled; cost, schedule and performance. Higher cost usually buys better performance. Cost and time are related in a more complex way, where extra money is paid to compensate for time overun . So the relative importance placed on each of these parameters has a noticeable effect on decisions related to construction cost control, specially when cost overrun is experienced. From the above it can be concluded that cost control forms a subset of the project control system.
Cost control can be defined as the process of achieving a cost objective of the project construction. This cost objective forms the baseline that is compared with the actual cost for timely decisions.
The basic components of the control system are:1.Progress measurement. 2. Creating a standard for comparison.3. Data Analysis. 4. Reporting system. 5.Corrective actions.
In small projects, it is possible to shorten the path from step 2 to step 9 and provide direct feedback.
PROBLEM STATEMENT:
This research is directed toward answering the following questions:
1) What methods do Saudi construction contractors utilize to control project cost?
2) Why do they use these specific methods? What are their advantages and disadvantages and how effective are they?
3) What factors influence the level of control in a construction project in Saudi Arabia?
4) What is the ranking (relative importance) of each of the above factors? SIGNIFICANCE OF THE STUDY:
As a result of the construction boom experienced in the seventies and early eighties, the construction industry in Saudi Arabia was characterized by great demand placed on contractors services. Due to the availability of projects as well as generous governmental grants at that time, cost control was of minor interest to the contractor.
Nowadays, however, the situation is different. Recently, the economical situation has been characterized by limited budgets which have reduced the number of construction projects. Because of the great number of contractors and the small number of projects available, competitive bidding has started to play an important role in projects awarding. Consequently, it is expected the contractors have started to pay more attention to construction costs as well as to implement sound cost control systems to achieve their profit targets.
In spite of the important role cost control plays in the Saudi construction industry, no published study explored the methods being utilized by Saudi contractors to control the cost of their construction projects. Due to this lack of knowledge, a need exists to identify these methods.
The degree of cost control may vary from one project to another. Sometimes
contractors tend to exert firm cost control in some projects while relaxed control may be exerted in others. Each of the two has a significant effect on the contractor expenditure. Loose control exposes the contractor to the risk of losing his profit or even of realizing a loss. On the other hand, over-control costs the contractor more than it should. If the relative importance of the factors affecting the level of control are known, the job of evaluating cost control methods being practiced becomes easier.
LITERATURE REVIEW
A general review to the literature will lead to the conclusion that construction cost control has been widely researched. However, very little has been written about cost control in Saudi Arabia in particular.
The literature review of this chapter consists of the following:
1. eral discussion of the basic concepts of cost control systems and their criteria.
2. vey of some of the available cost control systems. However, it is noticed that all of the available cost control systems were developed outside Saudi Arabia.
3. aluation to the above cost control systems according to the criteria illustrated in part # 1 of the Literature Review.
2.1 BASIC CONCEPTS OF COST CONTROL SYSTEMS
For any cost control system to be effectively implemented, it should include the following:
1) Cost baseline (yardstick).
2) Measuring and reporting actual construction costs.
3) Comparison between the cost baseline and the actual costs.
4) Determining causes of high costs and taking the necessary corrective actions.
2.1.1 COST CONTROL BASELINE:
Mostly, cost baseline is mainly the estimator price. However, total dependence on the estimator price may not be enough. Usually, the estimator price should be adjusted in accordance with thorough site analysis as well as historical records of previous projects performance figures. These standard performance figures are multiplied by
management condition factors and job condition factors to suit the project in hand 2.1.2 MEASURING AND REPORTING ACTUAL COSTS:
ACTUAL COMMITMENTS AND EXPENDITURES:
One of the most important registers to be maintained is the Commitment Register. For equipment and material, the sources of actual commitments are: Requisitions, Purchase Orders and Letters of Intent. One of the preferable methods in this respect is to report gross commitments and this entails adding to the face value of a document any packing and shipping charges, provision for escalation - if appropriate - as well as an allowance for possible design changes
Subcontract commitment value is obtained from an agreed contract or letter of intent.
In-house commitments are usually recorded as expenditure occurs. Man-hour costs are normally obtained from the corporate man-hour reporting system that originates from the time-sheets data. Other in-house costs, such as personnel expenses, printing, telephones ... etc, can be obtained from in-house receipts completed by the actual users.
Actual expenditures occur in most instances long after commitment and are therefore of less value in project cost control. Actual expenditures should, in a well-run company, be provided from the official accountancy records. Theaccountants who deal with these charges are normally corporate- personnel and have therefore no real knowledge of any one project. Consequently, expenses are subject to incorrect coding and it requires a project-oriented cost-man to spot inconsistencies and arrange for corrections to be made.
To improve the speed of reporting expenditure, it is usually inclusive of accruals. In other words, it should include:
-Invoices paid
-Invoices received but not yet paid.
- Work done by contractors but has not yet been invoiced.
-Goods received but not yet invoiced.
To calculate the commitment, two main approaches are illustrated in the literature:
1) The Use of Actual Paid Rates This is derived from project documents, such as labor wage sheets. This technique of costing has several disadvantages, such as:
a) Discrepancies (losses or gains) may not be due to productivity causes; e.g. fringe benefits to construction workers are not generally under the control of site manager.
b) The dependance of the cost control system on the preparation of total wage and add-on costs by the accountants.
c) If daily allocation sheets are not used, there may be a difficulty in apportioning the weekly labor costs from the wage sheets to different items of work.
d) There may be a need for excessive adjustments for labor add-on costs.
2) The All-in Rates Approach: All-in Rates refers to the estimated total cost per hour of various crafts and/or plant as derived by the estimator at the time of tendering for the purpose of pricing the job. Such rates are kept constant for converting hours to dollars. The advantages of using this approach are:
a) tatements may be prepared as soon as work on the last day of the week is completed.
b) he discrepancies are only due to productivity losses, which are usually controlled by the site manager.
c) ess data manipulation is involved in preparing the cost statements.
d) osses due to escalation of labor, plant and material costs do not show as a discrepancy since these are beyond the control of the site manager.
The disadvantages and their remedies in using All-in Rates are as follows:
a) It is difficult to reconcile the actual costs estimated using all-in rates with figures obtained from the payroll summary. However, this may be remedied by reconciling hours rather than dollars。
b) Some add-on costs which are in the control of site managers cannot be controlled using all-in rates. However, such add-on costs may be monitored separately.
2.2.2 REPORTING SYSTEM:
The project reporting system is considered one of the most important tools for timely evaluation against any cost hazards.
Reports can be classified according to their frequency as follows:
- 1) Regular-interval reports. 2) Increased frequency, where, as the project progresses, the frequency of reporting increases. 3) Decreased frequency, where, as the project progresses, the frequency of reporting decreases. 4) Random-interval reports (based on project milestones) .
Reporting period is affected by: 1) Desired level of control. 2) Reporting period should justify its expenses (cost of reporting). 3) Confidence in estimate. 4) Project characteristics. 5) Owner requirements. 6) Occurrence of unexpected events.
The contractor progress reports may consist of the following :
1. Daily Reports: Normally, a daily report covers only one operation or one phase of work. This type of report generally covers only labor, equipment operations and work done (quantities) on daily basis. A superintendent using daily reports soon establishes a gage for progress and can readily diagnose job weaknesses ortrouble spots. Examples of daily reports are:- a. Daily labor cost memo: b. Daily force report:
2. Weekly Reports: Generally a weekly report covers all of the items of work or the major items as a minimum.
3. Monthly Reports: It is the general practice for the job accounting department to prepare a monthly cost statement. The format of the statement varies from one contractor to another, but generally the following information is included:
a. Bid estimate quantities, costs and unit prices.
b. Cost to date broken down into labor, equipment, materials, subcontract and total cost.
c. Quantities and unit costs to date .
d. Overrun or underrun in cost to dat
e. This information is prepared for both the direct and indirect items of costs
4. Other Reports: This may include, forecast of final cost, schedules, man-hour reports, final cost report and project history.
2.1.3 ACTUAL VS. BASELINE COSTS:
2.13 ACTUAL VS. BASELINE COSTS: Variance from budgeted costs may be the result of one or more of the following:
a) Construction performance.
b) Poor technical and administrative performance, such as in design of the facility or in the purchase of materials.
c) Error in the preparation of estimates, although it is assumed here that the
estimate is reasonably accurate.
d) Special circumstances which have an effect on the site in particular, such as strikes and poor weather.
Performance and degree of variation is usually measured by comparing the cost of work done to date with the budget of equivalent amount of work, as well as comparing the planned with actual completion time. Different methods and techniques have been developed to measure performance. The most widely used techniques are as follows:
a. Cost Variance: Cost Variance (CV) is defined as the difference between the budgeted (BCWP) and the actual cost of work performed (ACWP) at any point over the life of the project: CV = BCWP – ACWP
b. Accounting Variance: Accounting variance, or spending variance, is the difference between the budgeted cost of work scheduled (BCWS) and actual cost of work performed (ACWP):
c. Schedule Variance: Schedule variance is defined as the difference between the budgeted cost of work performed (BCWP) and budgeted cost of work scheduled (BCWS): Schedule variance provides valuable information on the progress of the project in terms of schedule. However, S.V. cannot positively indicate whether or not any specific task or milestone has been accomplishe
d. This is because the actual sequence and timing of various activities may be different from those planned.
d. At Completion Variance: At completion variance (ACV) is defined as the difference between the budgeted cost at completion (BAC) and the estimated cost at completion (EAC): (10) A V = BCWS - ACWP {2} SV = BCWP - BCWS [3} ACV = BAC - EAC
e. Performance Ratios: Performance ratios provide additional insight into the status of the project in relative terms. Three such performance ratios are illustrated here:
a. Cost-Performance Ratio: Cost performance ratio (CPR) measures the cost efficiency of the work accomplished. CPR is defined as the ratio of the cumulative budgeted cost of work performed (BCWP) over the cumulative actual cost of work performed (ACWP):
b. Schedule-Performance Ratio: Schedule-performance ratio (SPR) indicates the schedule efficiency of the work completed to date. SPR is the ratio of the cumulative budgeted cost of work performed (BCWP) over the cumulative budgeted cost of work scheduled (BCWS):
c. Completed Work Ratio: Completed Work Ratio (CWR) is a "percent complete" measure. CWR is defined as the ratio of the cumulative budgeted cost of work performed (BCWP), over the budgeted cost at completion (BAC):
All of the above three ratios are interpreted in such a way that a ratio of 1.00 indicates that the project progress is on target. A ratio of larger than 1.00 indicates that the progress has surpassed plans and expectations whereas a ratio of less than 1.00 points out an unfavorable progress. Specific interpretations of these ratios are illustrated in Table 2 :
f. Integrated Cost/Schedule Performance Curves (Achieved Value Method):
This curve is mainly a visual tool to cost control by summing costs, performance and time. This device, which provides meaningful feedback during the project, makes it easier to prepare forecasts regarding where the project is headed, so corrective actions can be applied when necessary .
The degree of sophistication of an integrated cost/schedule varies with the size and scope of a specific project. Both single and multiple curves can be developed depending on the complexity of the project and the needs of the manager.
2.1.4 CAUSES OF HIGH COSTS AND CORRECTIVE ACTIONS:
In the case of any cost deviation, the first reaction is to determine the cause. Once the cause(s) of this discrepancy is determined, corrective action(s) can be applied.
Due to their highly related nature, determining causes of deviation as well as corrective actions are usually discussed together. Various approaches for determining causes of deviation as well as correction actions are addressed in the literature and among these are: periodical supervisory intercommunication, spot costing, work study and incentive schemes.
The end reaction of a corrective action may include: - Adding resources. - Transferring resources from non-critical activity, to critical activities by using the float available in the critical path activities. - Elimination or transferring activities to other
projects. - Change in logic of network activities. - Substitution of resources and methods.
Sometimes doing nothing, except to update the reporting system to reflect the reality of the job, is the best action. The point here is that one should not take corrective actions merely for the sake of making the job confirm to original plans. Due to the dynamic nature of the operations of the projects, the situation as it exists might actually be better in some ways than what was planned
2.1.5 CHARACTERISTICS OF AN EFFECTIVE COST CONTROL SYSTEM:
In spite of the subjectivity in selecting or developing a cost control system, an effective cost control system should possess the following characteristics:
1. Provide good control during construction, by spotting cost trouble areas, aid to take corrective actions, and measure the effectiveness of the action taken.
2. Simple where it is understood by low level people.
3. Flexible in usage, where it allows ease of updating and fitting to the organization structure of the company concerned.
4. Control schedule, where any slippage in project execution schedule would cost the contractor more, due to resource consumption and paid liquidated damages.
5. Control performance: the control system should control the cost of construction while maintaining the specified level of performance for the project.
6. Feedback provision: where data about project status as well as the resources involved are continuously reported.
7. Provide Data for evaluation of variation by comparing actual work to the estimated.
For more information regarding the cost control systems and their components, refer to references 17 to 32.
2.2 COST CONTROL SYSTEMS SURVEY:
This part of the research presents some of the available cost control systems addressed in the literature.
2.2.1 COPE: A CONSTRUCTION MANAGEMENT TECHNIQUE
This technique was developed to allow more effective implementation of C.P.M. networks. This approach depends an integrating the C.P.M. network activities with their detailed tasks.
The implementation of COPE method begins by breaking C.P.M. activities into their mini-networks, or COPE TASKS, which are presented in a sheet called COPE TASK SHEET. This sheet is prepared weekly, so the number of cope task sheets equal the number of weeks in the expected duration of the present C.P.M. activity.
This sheet, which forms the basis for drawing project BAR CHART, provides two spaces, one for the current scheduled week and the other for the following week.
By using task numbers and budget account numbers, this sheet forms the basis for preparing FOREMAN'S DAILY REPORT and CRAFT TASK AND MAN-POWER SUMMARY REPORTS
2.2.2 AN OWNER'S APPROACH TO PROJECT CONTROL
This approach was developed by a major industrial company called ALCAN AUSTRALIAN LTD. to build an expansion of its aluminum smelter, which had an estimated cost of $200 million.
The project control organization included estimating, cost engineering and planning and scheduling. Each section was organized into specific areas of responsibility. This system depended on multi-level work breakdown structure as a basis for data identification throughout the project control and accounting system.
The company's philosophy required cost forecasts to be prepared at quarterly intervals. Such forecasts were a complete re-estimate of the scope of the project. In addition to the above quarterly reports, a monthly forecast of cash disbursements was issued and continuously updated. As part of the quarterly forecasts, the project progress curve was also revised to reflect the forecasted project work hours and actual schedule data experienced during the quarterly period.
This project control system was based on the accrual basis where the value of work in place were measured to reflect current period activity. The basis upon which this basis functioned was the progress payment certificate 。
These progress and accrual results were entered into the computer system for processing and production of necessary reports which formed the basis for cost control or accounting purposes.
2.2.3 SACCS: SCHEDULE AND COST CONTROL SYSTEM.
This system is mainly a computerized one developed by Foster Wheeler. This system is characterized by strong emphasis on construction labor cost item, which is combined with both schedule and volume of work scope.
By this technique, many job evaluation computation formulae were programmed into the computer so schedule, productivity and rate of production are monitored.
SACCS is sensitive to the level of reporting, so roll-up summary reports for management, formatted work scope or like items of work reports for job supervision, and level of input reports that report on the data feed to the system, could be obtained.
Various types of management level reporting can be obtained. This include weekly reports, construction management reports, project summary report, and man loading report.
Another type of reports that could be obtained is JOB CONTROL OUTPUT REPORTS. These include construction activity reports and labour productivity reports.
2.2.4 SYSTEMS EV ALUATION
By the previously mentioned techniques, we can see the variation in the approaches followed to control projects. In order to get more insight into the difference between the three approaches, an evaluation of each will be conducted.
In the first system, which integrates C.P.M. scheduling with short term planning can be criticized for several shortcomings:
1. No clear presentation and analysis to the cost item of the project where all that it shows is a budget account number on the cope task sheet. This oversimplified presentation of the project monetary items prevents analyzing the effect of project progress on the project cost at different construction phases and at the end of the project.
2. This system works mainly as a scheduling technique where it lacks a feedback system to the job progress by means of periodic reporting about project status.
3. Using this system, it is difficult to detect problem areas for timely corrective
actions.
4. This system is generally formulated in such a way that it cannot be applied to any project in particular without being supplemented with the necessary reporting and other control techniques that depend on the nature of the project.
In the second approach, which was developed by the owner himself, we can see how detailed he was in applying his techniques. This is mainly due to the full knowledge about the project and its needs. In spite of the fact that this technique proved to be effective when it was applied, it is doubted that it can be applied to another project without modification. This is due to the fact that this system was developed for a particular project with special requirements and nature.
The third system is mainly an articificial intelligence. This system is mainly programmed with the necessary techniques to control projects construction. This makes it implementable and flexible enough to be adapted to different projects according to their nature. However, what is important to notice is the following:
1.SACCS is not a system by itself, but it is mainly a tool that could be adapted by project personnel to provide them with the necessary information and actions to control their projects.
2. This system depends, mainly on integrating man-hours with other resources. However, many projects, such as the industrial ones, are not labor intensive and labor cost is of no significant value.
3. Using a programmed computer system to be utilized ?throughout the project, and specially in decision-making for corrective actions, limits the creativity of project personnel and the process becomes a repetitive one with little human participation.
From the results shown in the table, the second and third systems proved to be superior compared to the first one. However, despite the close results the two systems have in the evaluation, the second system is considered the best. This is due to the fact that for any project cost control system to be effectively implemented, it should originate from the special needs of the project involved.
CHAPTER 3 RESEARCH METHODOLOGY This chapter presents all the issues related to the methodology followed in chapter
four to achieve the research objectives.
3.1 DATA REQUIRED
The objectives of this study necessitated the collection of information regarding the methods of cost control and the factors affecting the level of control.
A.Methods of construction cost control:
These are the tools used by the contractors to control cost during construction.
These tools include:
1. Construction budgeting.
2. Resource costing during construction.
3. Reporting construction cost.
4. Cost variance and corrective actions.
The popularity of use for each method was measured by the percentage of contractors using each method.
The advantages and disadvantages of, and the reasons for, using each tool were collected. In addition, the degree of effectiveness of each tool was measured using a Likert scale ranging from 1 to 7.
B. Factors affecting the level of control:
An extensive review of the literature revealed six major potential factors that may affect the degree of control applied over a certain project or a phase of the project These factors are; project characteristics, project documents, labor, equipment, company characteristics and outside influences. These factors were further subdivided into thirty-one potential factors.
The level of control was operationalized by three parameters; Frequency of Reporting, Degree of Work Breakdown Structure and Degree of Organization Breakdown Structure.
3.2 RESULTS AND ANALYSIS
This chapter delineates the findings of this research regarding cost control practice as well as the factors that affect the exerted level of control.
Data obtained from this study was analysed by stratifying the contractors five grades specified by the Agency of Classification of Contractors, Ministry of Public
Works and Housing in Riyadh.
The rationale behind this stratification is that, since the grades are based on the maximum job sizes that can be handled by the contractors, it is expected that the contractors of low grade numbers implement better cost control practice than the contractors of high grade numbers.
Information regarding the contractors firms is summarized in Appendix B. This information will help in analyzing the findings of this study.
This chapter is divided into two sections. The first section presents the tools of construction cost control that are utilized by the Saudi contractors to control their project costs. The second section presents the factors that affect the level of control.
CONSTRUCTION COST CONTROL
This section discusses the tools used by the contractors to control cost during construction.
It was found that these contractors utilize a basic logic sequence in cost control. They start by setting the required budget. This is followed by measuring and reporting the actual cost. A test of variance is then conducted. Finally, the necessary corrective actions are implemented.
Figures 13 to 17 summarize the construction cost control practice classified according to the contractors grades*1: These charts illustrate the tools used in cost control according to their sequence of application. These tools are presented in terms of the percentage of contractors using each tool. However, it should be noted that the summation of the percentages in each block may exceed 100%. This is due to the fact that more than one technique within each tool may be used by the same contractor.
Tables 4 to 19 tabulate the percentage of contractors using each tool and the average value of degree of effectiveness of these tools. The reasons for using each tool and the advantages and disadvantages obtained from the interviews were utilized to understand the behavior of the respondents *2.
4.1 BUDGET SETTING:
One of the first steps in cost control is to break down the project into its constituent activities and assign a budget to each activity. These activities are related to the assigned budget by means of cost codes. These budgeted activities are continuously planned ahead of every specific period of time. At the end of each period, the project cost status is evaluated and updated by project management.
Methods of Work Breakdown Structure:
Table 4 presents the methods used by the contractors to break down the work into its relevant activities. According to this table, the majority of the contractors (58%) use either standard item headings pre-defined at head office (dividing the work in standard components and locations, like all brick work), or work item headings specially tailored to project W.B.S.
In addition to the above two methods, the first grade contractors also divide the work into the major structural components and locations. However, a very small percentage depend on a fourth method in combination with the above three, which is dividing the work into main resources per period (plant, material ... etc.). For this grade, standard item headings seem most effective.
The second grade contractors are observed to depend on using standard item headings either alone or combined with other methods. For these contractors, using a combination of standard as well as special item headings is most effective.
40% or more of the third and fourth grade contractors (two out of five in the third grade and five out of twelve in the fourth grade) depend on special work item headings. However, the rest fluctuate and are scattered among the other methods or a combination of them. In the third grade contractors, special work item headings and dividing the work into major structural components and locations are of equal effectiveness. However, the first is more popular. In the fourth grade contractors, combining standard and special item headings is of equal effectiveness to combining the standard item headings with the major structural components and locations. Both methods are the most effective for this grade. However, this degree of effectiveness is indicated by only one contractor in each grade.
For the fifth grade contractors, a heavy dependence on standard item headings is
noticed. In addition, this method seems most effective.
According to the contractors, the reasons behind the popularity of using standard item headings are as follows:
1. The first grade contractors depend on these standard items to unify the procedure among their branches inside and outside the Kingdom. By feeding these standard items into the computers, communication between the head office and the branches becomes easier. A very important point should be noticed that most of the contractors in this grade are not Saudis and their head offices are outside the Kingdom.
2. For the contractors of higher grade number (specially the fifth), this method looks popular and effective due to its simplicity. Most of the projects handled by this grade are villas or commercial projects of typical nature. As a result, project personnel became well acquainted with these types of projects and their problems.
3. Using this typical procedure, it is possible to handle the maximum number of projects with the available number of employees.
4. This method coincides with projects specification breakdown
In spite of these advantages, the contractors indicated the following drawbacks:
1) This method lacks flexibility in use which may not suit some projects types. This disadvantage is more pronounced for the contractors of lower grade numbers, where different types of projects are handled.
2) Most of the higher grade number contractors ignore many special details and the break down of material and labor. Using special item headings is very effective in achieving the special needs of the projects handled. However the contractors declared the following disadvantages:
1) It is expensive to implement. This expense is due to raising the project and office overhead cost required to conduct new studies for W.B.S. for each project alone.
2) The contractors who use this method complain of the lack of standardization of item headings during project analysis, which in turn makes it difficult to compare the projects handled.
3) This method lacks flexibility where totally new studies should be conducted to break down the activities of the project.
The main advantages achieved by dividing the work into major structural
components and locations is the ease of implementation, specially for large scale projects. In addition, it helps contractors to understand the relationship among the project components. However, the main disadvantage in utilizing this method is negligence in itemizing the job. For example, all the concrete work done in one part of the lot is treated as one unit without further subdividing the work into smaller units, such as walls, slabs...etc.
A general conclusion was drawn from the interviews that the high grade number contractors -specially the fifth grade- use their present methods because they are not fully aware of the other options. On the other hand, in the low grade number contractors -specially the first grade- the project personnel are forced to use specific methods because it is part of the company policy. Some of these contractors are foreign companies - as was mentioned earlier - where these methods were formulated in their head office and applied unchanged in Saudi Arabia.
施工成本控制
摘 要
本文研究了阿拉伯省东部地区的建筑施工承包商对工程造价的控制方法，以及在施工过程中产生影响控制的各种因素的方法。这项研究是由一系列45随机选择承包商结构化面试的进行。这项研究的结果是根据五个承包商的等级，由承包商在利雅得的分公司指定的分类。
结果发现，东部省份的承包商遵循一个基本的成本控制逻辑顺序。
一. 始通过设置所需的预算如下：
项目估计是非常普遍的，简单的或基于不切实际的假设。
1. 报表的主要来源分析。
2. 分解结构基于标准项目标题在总公司的预定。
3. 商是-不熟悉成本代码的概念。
4. 最常见的短期规划。
二. 他们测量和报告实际成本如下：
1. 充电资源小时是根据个人意见。
2. 采购单和发票主要用于材料消耗。
3. 缺乏系统的现场反馈程序。
4. 每月成本报表是最常见的成本状态报告工具。
三. 成本差异测试是基于比较的预算与实际成本的工作完成的日期。
最后，用非正式的方法和激励方式对成本变动的原因进行了研究，最流行的纠正措施。关于影响控制水平的因素，企业特征、项目特点和项目文件是最有影响力的。另一方面，公司的特点是五个承包商等级中最有区别的因素。
1 简介
任何承包商进入任何施工合同的主要目标之一是实现一个可以接受的投资回报率。合同过程中的初始步骤之一是准备项目估计。然而，一个很好的估计是不够的，以达到这样一个理想的回报。由于建筑行业的动态性，为了使项目有利可图，在施工过程中需要对资源进行严格的控制。实现这一事实，几乎所有的承包商都适用-无论是显式或隐式-某种系统，以控制他们的项目成本。
目前，在建筑行业中，由于日益复杂和新的技术进步，不同的系统和技术已经得到了发展和应用。这种系统，无论是手动或计算机化，由承包商开发的。然而，由于一些大公司建立自己的建筑本身，他们投入大量时间和金钱开发成本控制系统专门针对他们的项目。
1.1 成本控制系统：
1.1.1 成本控制
对于任何项目，成功地构建了三个阶段被认为是规划，执行和控制。在控制阶段，三个相互依存的参数通常是控制成本，进度和性能。成本较高，通常购买性能更好。时间和成本是一个更复杂的方式有关，有额外的钱来弥补时间超过。因此，相对重要性放在每一个这些参数有一个显着的影响相关的施工成本控制的决定，特别是当成本超支的经验。从上面可以得出结论，成本控制是项目控制系统的一个子集。
成本控制可以被定义为项目建设成本目标的实现过程。这一成本目标形成的基线与实际成本相比，及时的决定。
1.1.2 控制系统的基本组成部分
1. 进度测量。
2. 创建一个比较标准。
3. 数据分析。
4. 报告系统。
5. 纠正措施。
1.1.3 问题陈述
本研究是针对回答以下问题：
1. 沙特建筑承包商如何利用控制工程造价？
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Controlled study of the economic costs of construction projects Abstract：With the development of the national economy, Cost control is also increasingly favored by contemporary scholars. Firstly, SWOT analysis, causal analysis, the significance of internal control analysis of cost control and construction companies face a lot of trouble in controlling the cost, such as awareness, backward technology, etc.; Then, the systematic analysis of cost control methods, engaged in before, during, and after the whole process of starting to analyze the cost control point of the various stages from the perspective of costs, profits, investment, multi-orientation analysis of cost control; Finally, in the case of S University office building, combined with the data of the costs, the whole process of cost control theory contrast old and new programs, analysis of the cost of the construction process and the process of using, and put forward their own proposals。 Cost control aspects of the construction process of the construction project can not be deleted, This article discusses the "process" the concept of cost control is the core of this session, only the efficient functioning of the entire link in order to continuously improve the market competitiveness of enterprises. Key words: Construction projects, the awareness of cost control, the whole process of cost control
企业成本控制论文浅析企业成本控制
企业成本控制论文： 浅析企业成本控制 【摘要】对于实现企业利润最大化的目标,成本控制起着及极其重要的作用。在当今的市场竞争中商品销售直接决定着企业的生存,企业的成本直接影响了产品的销售价格,只有降低了成本,才有可能降低产品的价格,是企业更好的在市场竞争中立足。分析了目前企业成本控制存在的问题,并提出了解决的措施。 【关键词】成本控制;问题;措施 成本控制是企业根据一定时期预先建立的成本管理目标,由成本控制主体在其职权范围内,在生产耗费发生以前和成本控制过程中,对各种影响成本的因素和条件采取的一系列预防和调节措施,以保证成本管理目标实现的管理行为。 一、企业管理中成本控制存在的问题 1.企业成本管理的理论研究滞后。目前我国在企业成本管理的理论研究方面已取得了很大的成效但其系统性差。我故企业成本管理的研究主要是针对单个成本管理方法,对于各方法之间的联系研究的较少,没有形成完善的成本管理方法体系。在实际工作中成本管理方法的应用缺乏联系,采用新的成本管理方法后与老的方法衔接不好,使成本管理缺乏连贯性,并加大了管理成本。传统成本研究局限于企业内部,缺乏战略管理的思维。只重视生产成本管理,忽视供应成本管理。只重视生产过程中的成本管理,忽视生产前的产品设计以及生产要素合理组织的成本管理。 2.成本管理观念落后。对于成本管理的范围、目标和方式方法等方面的理解不准确。多数企业成本管理的范围仍局限与企业生产过程中的成本,忽视了企业内部其他成本的
管理。成本管理的目标局限于降低成本,且主要通过节约的方式,不关注企业的成本效益。不能应用成本效益原则,通过发生成本来实现更大的收益。传统的成本管理观念已经不能适应竞争日益激烈的经济环境,传统成本管理主要是通过规模效益和增强与供应商及分销商的谈判能力的途径降低产品成本。 3.企业成本管理方法落后。首先企业成本管理不全面系统,事前缺少科学的、可行的成本预算和成本计划,事中没有有效控制,事后的总结分析不科学,没有将成本管理切实贯穿于企业生产全过程。其次成本管理基础工作薄弱,没有一套完善的成本管理制度。企业成本原始记录不完整,资产的定期和不定期盘点制度执行力度不强,预算管理和计量验收等基础管理制度不完善,甚至个别企业只求形式,不讲实效,制度完全失去了监督和考核作用。极个别企业成为“无收支计划、无正常审批手续、无领报制度”的三无企业。再次企业没有结合企业实际状况和市场环境来制定适合本企业的成本考核制度,责任没有落实到个人,考核执行力度不大,不能充分的调动企业职工的积极性。 4.企业成本管理的管理主体确定不全面。长期以来,企业都将成本管理作为财务部门和企业领导人的工作,没有将企业成本管理落实到各个发生成本和影响成本的各个部门和各个员工,出现了财务工作这不知道成本发生的过程,更不了解影响成本的原因,而发生成本的部门没有成本意识,不能主动的寻求减低成本的方法,企业的浪费现象严重,企业的成本管理失去了有效的成本发生主体的支持,严重影响了企业成本控制的效果。 5.成本信息资料失真。部分企业由于财务工作者的业务水平和熟练程度较低导致了原始记录和会计数据的计算、抄写错误;对事实的疏忽和误解;对会计政策的误用;传统核算技术错误导致会计信息失真,甚至个别企业的财务工作者人为的伪造、编造成本记录或凭证;隐瞒或删除成本的实际交易或事项;记录虚假的成本交易或事项;蓄意使用不当的会计政策来对成本进行不真实的核算和记录。显然,依据这些不准确、不真实的成本信息来做出的的成本预测、决策、计划就不符合企业的实际情况,也不可能使企业的成本管理工作提高,
中小企业物流成本控制策略【文献综述】
文献综述 物流管理 中小企业物流成本控制策略 一、引言 物流成本控制与管理是企业物流管理的一项核心内容，物流成本的高低直接关系到企业利润水平的高低。企业物流成本应在控制方式与管理策略上均有所创新。目前，美国、日本作为经济强国特别注重物流成本的研究，并取得了不错的效果，而我国物流概念引入的比较晚，虽取得了不错的成绩，但我国物流管理与发达国家物流管理水平相比还是有巨大的差距。长期以来，我国成本控制的重点多是生产成本或其它运营成本，物流成本一直被忽视，而一些国际著名的物流公司如丹麦马士基、法国家乐福等，正是看到了中国物流产业如此巨大的利润空间，纷纷进入内地市场。由此看来，加强物流成本的控制与管理刻不容缓。 二、主题 1．国外物流成本研究动态 1956年，霍华德·T·莱维斯(Howard T.Lewls)、詹姆斯·W·克里顿(James W.Culiton)和杰克·D·斯蒂勒(Jack D.Steele)3人撰写《物流中航空货运的作用》一书，在书中他们指出航空货运尽管运费比较高，但是由于它能直接向顾客进行商品配送，因而节约了货物的在库维持费和仓库管理费，因此，应当从物流费用总体上来评价运输手段的优缺点。霍华德等学者的研究第一次在物流管理中导入了整体成本的分析概念，深化了物流活动分析的内容。 1961年爱德华.W斯马凯伊、罗纳德.J.鲍尔索克斯和弗兰克.H.莫斯曼撰写了《物流管理》，这是世界上第一本介绍物流管理的教科书，在该书中他们详细论述了物流系统以及整体成本的概念，为物流成本管理的研究奠定了基础。 1962年美国著名经济学家彼得.德鲁克在《财富》杂志发表文章指出，物流是“经营的黑暗大陆”，强调应当高度重视流通及流通过程中的物流管理。“黑大陆”学说是对物流本身的正确评价:这个领域未知的东西还很多，理论与实践都不成熟。 1970年日本早稻田大学的西泽修教授提出来的“物流冰山”学说。他在研究物流成本时发现，现行的财务会计制度和会计核算方法都不能掌握物流费用的实际情况，我们平时所注意的公司对外支付的物流费用只是浮于水面上的冰山一角，真正巨大的隐性成本是隐藏在水
工程项目成本控制毕业论文
B E I H A N G U N I V E R S I T Y 毕业设计(论文) 学习中心名称 论文题目工程项目成本控制 作业姓名 专业名称土木工程 指导教师
目录 摘要 (3) 1引言 (3) 2 建筑企业经营管理和工程技术管理 (4) 2.1 招投标工作 (4) 2.2 施工预算 (4) 2.2.1 编制施工预算书 (4) 2.2.2 施工组织设计 (5) 2.3完善合同管理 (6) 3.工程项目部施工过程成本控制 (7) 3.1降低采购成本 (7) 3.2 项目全过程成本控制 (8) 3.2.1项目全员控制 (8) 3.2.2 采取技术措施 (8) 3.2.3质量管理控制 (9) 3.2.4 竣工及时做好决算管理 (10) 4 总结 (10) 参考文献 (11)
摘要 近年来,随着施工企业产值规模的年年上升,工程项目管理已融入到我们建筑工程的各个方面。工程项目成本的控制是项目管理的核心部分，如何做好项目成本控制，本文结合工作的实际，就项目成本管理做一定的探讨。工程项目目标成本是公司基于产品定位和当前市场成本水平而预先确定的成本控制标杆。以工程成本与产品定位合理匹配为宗旨，通过工程目标成本的合理制订与严格执行，使项目的工程成本在行业中具备一定的竞争力。项目成本管理是在保证满足工程质量、工期和合同要求的前提下，对项目实施过程中所发生的费用，根据计划成本、成本管理和成本控制等实现预定的成本目标，尽可能地降低成本的一种管理活动，它主要通过技术方案、经济核算和施工管理活动达到预定目标，实现盈利的目的。因此，施工企业必须对工程项目成本实施管理，旨在通过这些措施的实施 ,能够加强施工企业的成本管理 ,增强企业竞争力和提高经济效益。 关键词：工程管理项目成本成本控制建筑施工 1. 引言 近年来,随着施工企业产值规模的年年上升，产值利润率却大幅度下降,导致这种高产值低效益现象的原因固然委多,其中最重要的就是企业竞争能力和自我发展能力下降。施工企业加强成本管理,努力降低成本费用支出已成为其增强竞争实力和提高经济效益的重要措施。在市场竞争日益激烈的情况下，施工企业要保持企业的持续稳定发展，只有在扩大经营规模的基础上，狠抓成本管理工作。工程项目成本控制是根据企业的总体目标和工程项目的具体要求，强化经营管理、完善成本管理制度、提高成本核算水平、降低工程成本、实现目标利润、创造良好经济效益的的过程。随着市场经济的发展，在工程项目实施过程中从投标到项目的施工组织、资产结构、资金运用和经营管理等方面都发生了一系列变化，给成本管理带来了许多新的问题，所以过去的成本管理模式已难以适应。因此新的管理模式需要企业财务部门与经营、计划、施工生产、物资、设备等部门紧密配合。工程目标成本的控制范围主要有土地成本、财务费用、管理费用、营销费用等包含在内，还包括前期场地平整、地基及基础工程费、主体建安工程费、园区配套工程费等。此文根据本人对工程项目管理的认识，从分析施工企业成本管理中存在的问题入手，简浅的论述工程项目管理成本控制的方法。
成本控制论文精选范文
成本控制论文精选范文 一、港航水工项目成本控制现状 当前港航水工项目成本控制中仍存在着诸多问题，具体体现在如下方面： (一)缺乏成本预算数据平台 在港航水工项目中，项目经理往往注重的是个别的成本预算，由于港航水工项目的多样性，各类项目经理多数只掌握的是局部预算 指标，导致项目预算指标多处于较为零散的状态，难以形成标准化 的预算及共享化的管理资源，这也是当前亟待解决的主要问题之一。 (二)缺乏动态成本管理体系 当前，虽然有些港航水工企业已经初步树立了动态成本管理意识，但成本控制工作更多地流于形式，未能充分反映成本的准确、科学 地变化，缺乏成本动态管理体系。成本预算过程难以结合项目具体 情况展开，导致成本控制存在严重偏差，无法做出满足具体情况、 科学的分析，难以找到问题根源，也难以从根本上将成本控制难的 问题顺利解决，导致成本控制水平大幅降低。 (三)未设立专职组织机构 对于港航水工项目而言，多数均未成立专职组织机构，用于专门负责成本预算的编制、管理等各项成本控制工作，致使各项工作无 法顺利展开，预算编制更多地成为虚设，成本控制缺乏科学的方向。很多项目均通过投标预算方式，对施工预算加以确定，导致亏损等 情况遭到掩饰，施工利润不能真实地反映，考核有失公平。 (四)未构建成本控制信息系统 作为一项系统工程，港航水工项目成本控制必须结合项目具体特点，开展成本动态控制与管理。 (一)基于动态成本管理方法，构建动态成本管理体系
动态成本管理方法，是一种基于统计评估的方法，旨在实现生产过程成本控制的零漏洞，避免工程成本管理风险，有效控制项目成本，提高业主的满意程度。借助于动态成本管理方法，形成港航水工项目个性化成本控制体系，即包括成本预算、控制、核算、审计考核、预算等环节在内的封闭式动态管理循环体系。 (二)加强成本预算与控制 (三)加强成本核算与审计考核 (四)持续完善成本预算 结合项目成本控制不同环节的配套运行机制，对成本预算编制标准加以完善，借助于所构建的成本预算数据平台所提供的动态化成本管理信息，对项目成本管理水平加以明确，结合港航水工项目情况对成本预算数据加以修订。通过严谨的方法与严格的实施步骤，结合动态管理方法，构建成本动态控制系统，为港航水工项目提供极具竞争能力的成本控制体系。 三、结束语 总之，港航水工项目的特点对于构建项目成本控制体系提出了新的挑战，为了加强施工项目成本控制与管理工作，应以动态成本管理思想及方法为基础，加强成本预算信息收集、构建项目成本管理体系，完善组织机构运行机制、建立动态化成本控制信息系统。 成本控制论文范文二：物流企业成本控制研究 一、物流成本研究的目的及现状 二、控制物流成本存在的阻碍 很多物流企业采用分散管理的方式来运营企业。每个物流系统的具体运作、能力维护、规划设计、合理化革新、信息系统建设与完善都是由几个部门分别完成，这就造成了涉及成本方面的数据难以达到完整而有效的统计。物流成本控制的阻碍主要表现在以下几个方面: (1)物流企业中的物流成本没有单独列支在会计核算制度中;
物流成本控制中英文对照外文翻译文献
中英文翻译 原文 Logistics costs and controlling Abstract Logistic costs are defined differently in companies. In many cases, the reported logistic costs of companies even within the same business differ more than justified by their operations. Some companies do not count interest and depreciation on inventories as logistic costs. Others include the distribution costs of their suppliers or the purchasing costs. In some cases, even the purchase value of the procured goods is included in the logistic costs (Baumgarten et al. 1993; Gudehus and Kotzab 2004; Weber 2002). Logistic costs are defined differently in companies. In many cases, the reported logistic costs of companies even within the same business differ more than justified by their operations. Some companies do not count interest and depreciation on inventories as logistic costs. Others include the distribution costs of their suppliers or the purchasing costs. In some cases, even the purchase value of the procured goods is included in the logistic costs (Baumgarten et al. 1993; Gudehus and Kotzab 2004; Weber 2002).
论建筑工程成本的管理与控制毕业论文
论建筑工程成本的管理与控制 （作者：陈岗） 摘要 建筑工程成本管理是建筑工程造价管理中最本质、最核心的内容，由于建设工程项目在不同阶段的造价都是以建筑施工企业对建筑工程具体实施的成本价为参考基础，因此，从建筑施工企业的角度，将建筑工程成本从建筑工程造价中独立出来进行分析研究，很利于使建筑工程的造价管理变得更为清晰便捷；同时由于建筑业的激烈竞争，各建筑施工企业都非常重视建筑工程成本的管理。为了研究管理并控制好建筑工程成本的方法，在认真分析建筑施工企业具体实施建筑工程的过程及其同步成本控制的基础上，本文提出了管理控工程成本的建议措施，不仅要在技术层面的措施上投入，作为企业还应从精神文化内涵的层面树立宽远的战略目光，以人为本，避免安全和质量事故造成的畸形成本，在整体上将会有效地降低成本。 关键词：建筑工程成本畸形成本管理与控制措施 1.引言 建筑业的竞争是越来越激烈了，政府对行业的管理也越来越规范化，整个社会环境对建筑业的要求显着提高了，为了增强企业的竞争力，建筑企业都非常关注建筑工程的成本管理与成本控制，不仅将其视为工程造价管理的重要内容，也将其当作项目管理的重要组成部分。 成本管理不仅是注重对人工费、材料费、机械使用费及其它直接费的管理，更要认识到施工组织（包括施工技术方案）对成本的影响，以及施工安全和质量事故对成本的影响。安全成本和质量成本不能抱侥幸心理，企业当树立为人类作贡献、以人为本的诚信负责理念，才是控制成本的有效法宝。 2.建筑工程成本的概念 建筑工程已经被普遍性地认为是一种产品，其中的多数可以称作商品，所以其工程
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