Summary of the work during the trial period of the greening company

The cost management of the project is centered on cost accounting, so that there is a budget before the work, and there are accounts in the work. Cost control should be carried out in the following aspects: cost forecasting, planning, implementation, accounting, analysis, assessment, archiving of archives, and preparation of cost reports. The project manager is responsible for the entire project. In accordance with the principle of combining responsibility, power and profit, the project will increase production and save money and create maximum profits.

1 cost planning

1.1 Internal control mode. Within the project, sub-category, layer-by-layer control, and accountability system will be implemented.

1.1.1 Division by item

1.1.2 Identify the team leader. The project's deputy manager and chief engineer are also responsible for each segment. The person in charge of the project is responsible for the management of its responsible area, and as the leadership of the project manager, it is also responsible for the external duties of the project manager.

1.1.3 Segmentation of the contracted profit target. The project manager shall determine the cost control objectives and quality control objectives of each segment according to the budget cost, construction quota and the responsible person of the project determined by the project manager, and sign the internal contracting contract and target responsibility of the project segment. Bonus measures.

1.1.4 The project labor contract is signed by the construction team and the person in charge of the shard. The person in charge of the film and the on-site construction technology, the management personnel signed a part of the cost control target responsibility book, and implemented the cost control to everyone in the project department.

1.2 The project manager department shall prepare the cost plan before entering the exhibition and each year, and report it to the company's engineering department for approval.

1.2.1 Compilation principles

Based on the construction plan and management measures, according to the management level, consumption limit, and operation efficiency of the project, according to the market price information, the construction plan cost is prepared within the scope of the project target cost determined by the company.

When the engineering conditions of some links or sub-items are not clear, the provisional cost may be calculated according to the construction experience of similar projects or the measurement basis provided by the bidding documents.

In the preparation of the cost plan, the relevant measures for implementing the cost control plan, including detailed prize measures, are clearly defined.

1.2.2 Project target cost decomposition and implementation

The project cost decomposition is carried out according to the engineering part and the sub-division area, which provides the basis for the sub-project cost accounting.

The cost of the breakdown is formed by the cost item in the area. For example, according to the composition of labor costs, material costs, mechanical station fees, other direct costs and indirect costs, it provides a basis for the cost accounting of the production factors of the project.

At the same time, the project manager department or each contracted area should prepare a “target cost control measure form” to directly implement the goal of cost control to each responsible person.

1.3 The cost control responsibility of the personnel of each functional department of the project manager department.

1.3.1 Field Engineering Technician

According to the unit project, the statistical account of the whole project is established and built, and the actual completion quantity of the engineering divisions and sub-projects of each unit in the current month and the current tense is correctly recorded, and the engineering statistical reports are compiled on time and accurately.

Do the work of unfinished construction and construction on time, and accurately calculate the budget value of the project in time.

Responsible for timely handling of various visas in the construction process, do a good job in the original records of technical management, and assist the cost management department and budget department to do cost analysis work.

1.3.2 Engineering accounting and contract management personnel

Timely preparation of the project construction drawing budget, timely settlement procedures, and correct determination of project income.

In combination with the construction organization design plan and technical organization measures, the work, materials, machine analysis and foreign contracted unit price and contract terms of the unit construction drawing budget are provided to the cost accounting department as cost analysis data.

1.3.3 Materials Management

It is responsible for the management of materials and tool cost reduction indicators and is responsible for the use of engineering materials.

Establish material consumption accounts, strengthen material accounting, and implement quota control of materials and tools.

Responsible for providing the following analysis data: section analysis of material cost at the end of the month and unit project completion material cost; section analysis of material management and secondary handling; analysis of material use effect or loss.

1.3.4 Mechanical management personnel

Responsible for the management and maintenance of various types of machinery, equipped with various types of mechanical equipment in strict accordance with the construction organization design plan, and strengthen mechanical scheduling.

Establish and improve the work record of all kinds of mechanical equipment, and report the mechanical use report on time.

Provide timely analysis of the utilization rate of machinery, the rate of completion, and the completion of mechanical labor and cost-saving measures.

1.3.5 Quality and Safety Personnel

Manage the quality and safety indicators of the project and be responsible for the quality and safety of the project.

Establish various rules and regulations for the quality and safety management of the entire project, and make the original records.

Responsible for organizing and handling quality and safety accidents during construction, assisting and participating in major safety accidents.

1.3.6 Finance staff

Strengthen the cost management, accounting and analysis work according to the relevant regulations issued by the state and the competent authorities at the higher levels, strictly implement the financial system, and inspect and supervise various financial expenses.

According to the determined cost accounting object accounting cost work, establish a full project cost account, correctly and timely calculate the cost.

In charge of the comprehensive cost reduction indicators, carefully do a good job of cost control, and carry out engineering cost analysis based on the analysis data provided by various functional departments.

Responsible for the final project cost and cost analysis data of the unit project.

2 cost control implementation

The implementation of project cost control is mainly carried out from the selection and management of labor force, the control of materials, the salary payment of personnel, the management cost control of the project department, and the settlement of projects.

2.1 Selection and management of labor service construction teams:

2.1.1 Choice of labor force

The civil engineering installation labor team should have corresponding qualifications. The greening labor team should have green construction experience and should handle accident insurance for its laborers.

According to the construction period, construction plan and project quantity, the project manager department will reasonably divide the construction section, determine the unit price of the scheduled subcontract, determine the construction team preferentially, and sign the engineering agreement. The project agreement must be signed and sealed by the project department, the company engineering department, and the construction team. Before the construction team enters the market, it shall pay a certain amount of performance bond and return it gradually according to the construction progress.

2.1.2 Management of labor force

The person in charge of the project department signs the labor contract with the subcontracting construction team, and carries out the interim settlement with the construction team on a monthly or timely basis. The construction team that does not handle the settlement shall not borrow the construction money financially.

The wages of migrant workers are uniformly distributed. In order to ensure the interests of migrant workers and ensure the normal issuance of migrant workers' wages, the project department shall establish a laborer's employment file. The construction team shall, within the scope of the total medium-term settlement, formulate the wages of migrant workers according to the attendance of migrant workers, and review the responsibility of the person in charge of the project. The department is issued uniformly.

The construction payment of each construction team during the construction process must be controlled within 80% of the effective settled amount, and must be linked to the corresponding engineering measurement, and must not be overrun.

It is the responsibility of the financial personnel and related technical personnel to investigate the payment of the wages of migrant workers after each loan from the labor force. If the name is used to support the labor of another person, the labor of the labor team may not be borrowed.

The performance bond of each labor force must be gradually returned according to the actual progress of the construction team according to the requirements of the contract.

2.2 Material Control:

2.2.1 Procurement plan and implementation.

The main materials such as seedlings, turf rolls, stone, pipes, floor tiles, lamps, cement, steel, gravel, etc., unless otherwise specified by the owner, should be reported to the company project supervision team in time before signing the contract with the supplier. The project management department, the materials department, and the supplier will take effect after signing the three parties, and strictly follow the company's relevant management system.

The consumption of engineering auxiliary materials is purchased by the project department. The main materials and special materials of the project are controlled by the company. The procurement of the materials department is not included in the contracting of the labor force.

The material procurement plan of the project department shall prepare the material procurement plan, report it to the project manager for approval, and report it to the engineering department and the budget department for approval.

In the determination of the material supplier, public bidding should be carried out as much as possible, and the project manager, budget, materials and other relevant departments should determine together.

2.2.2 Material Management

For the civil installation project, the financial department of the project department establishes the requisitioning system and materials for each construction team, and the materials are used in the detailed contract. In the labor contract of each construction team, the material acceptance and certain loss and consumption should be clearly defined. The material is debited at the market price on the statement.

2.3 Staff Salary:

According to the actual conditions and characteristics of the project, according to the company's relevant management methods to determine the wages of each post, the corresponding wages are set.

2.4 Other management cost control of the project department:

2.4.1 Management vehicle. All vehicles in the project manager department are equipped according to the relevant regulations of the company and are implemented according to the company's vehicle management system.

2.4.2 Communication fees and travel accommodation fees are implemented in accordance with the relevant management system of the company.

2.5 Project financial management, project finance accepts the management and supervision of the company's finances, and the company's finance should conduct the following checks on the project finances every month.

2.6 Project settlement management

2.6.1 The unit price of the contract is determined.

The engineering department will do a good job in the overall project of outsourcing project, and conduct unit price analysis according to the actual situation of the project site, and draw up the initial contract price.

Approved by the company's project supervision team and approved within 1~2 days.

2.6.2 Standard settlement program, strictly settled.

The company shall uniformly prepare a record sheet for temporary construction, machinery and labor employment at the construction site. On-site personnel must make record visas in a timely manner, and must not fill in the records. The records are handed over to the relevant settlement personnel on a weekly basis. The settlement personnel will settle the settlement once a month, and will not be processed within the time limit. The construction contractor must be responsible for the construction, project leader and construction team. The signature of the person. The record sheet is strictly managed by the serial number and strictly used.

Interim settlement of subcontracting, labor contracting, and engineering projects completed in each month of the working group will be carried out on a monthly basis, and the amount will enter the engineering cost when it is receivable. The original record and acceptance data must be paid for each statement, including quantity calculation, quality acceptance, and drawings.

For subcontracted projects with a construction period of more than 2 months, regular settlement is prohibited. It is strictly forbidden to not settle periodically, and the prepayments are settled in the total settlement after completion.

The project department must set up a fixed settlement personnel. Each settlement statement must be signed by the project department's settlement personnel, the project manager and the representatives of Party B or Party B. The settlement procedures and forms are handled in accordance with the company's uniform regulations.

All project settlements shall be calculated according to the contractual contractual contract terms signed and compared with the project quantity list item number. If there is no comparison item number, it shall be stated in the settlement statement.

In the case of project settlement, if it is inconsistent with the original contract, the project or unit price shall be increased or adjusted according to the provisions of project contract management.

Acceptance and settlement of concealed works:

a. Classification of concealed works: Concealed works mainly refer to works that are covered by other structures, parts, and layers after construction, and must be inspected by destructive or excavation methods.

b. Acceptance and settlement: In order not to affect the progress of the project, the acceptance shall be comprehensively carried out. After the construction of the concealed project is completed, the engineering department and the technical department will organize the personnel to conduct the acceptance, initially verify the quantity of the project, and fill in the concealed project acceptance form, which is the structure The corresponding test block strength and test report indicate that after the structure meets the quality standard, the concealed project acceptance form is improved and settled together with other projects.

You must fill in the final settlement:

- - "Engineering Defects Questionnaire", to distinguish the responsibility and the size of the defect, in addition to the specified premium, the defect repair fund should be deducted from the project according to the defect.

- - "Project settlement, contract termination confirmation", after the final settlement is completed, both parties have confirmed that the settlement of all construction projects has been completed, no longer occurs, and the "construct settlement, contract termination confirmation" should be signed. Avoid unnecessary disputes.

2.6.3 During the inspection, the project supervision team shall notify the project department in writing of the errors and problems in the interim settlement in the final settlement; for the final settlement with a total amount of more than 100,000 yuan, the project manager must After the project supervision team confirms that it can be accounted for for payment, it can be handled in batches.

2.7 Project financial management, project finance accepts the management and supervision of the company's finances, and the company's finances shall routinely check the project finances monthly.

3 cost accounting

3.1 Cost accounting principles. The project manager department shall, according to the relevant provisions of the financial system and the accounting system, establish a project cost accounting system under the guidance of the company's functional departments, clarify the principles, scope, procedures, methods, contents, responsibilities and requirements of the project cost accounting, and set the accounting accounts. , record the original data.

3.2 Accounting cycle. Project costing is accounted for once a month and is carried out at the end of each month.

3.3 Accounting methods and objects. The accounting object should be the construction image progress, construction engineering quantity statistics, and actual cost collection. The collection of construction quantity and actual cost should be carried out according to the following methods:

According to the measurable personnel, the measurable value of the project quantity will be used as the settlement income of the current project. For the convenience of statistics, the statisticians must divide the project according to the engineering unit, division and sub-project classification standards at the beginning of the project. , the contract value of each sub-project is counted.

The labor costs of each labor force directly issued by the project manager department shall be included in the accounts of the project department according to the construction scope.

The material fee shall be calculated according to the material consumption and actual price of the project in the current month, and shall be included in the project cost of the project department; the company's equipment use fee shall be calculated according to the annual depreciation expense of the equipment and included in the project cost; the turnover material shall be internally allocated. The cost is allocated according to the deployment usage and is included in the project cost.

The mechanical usage fee is included in the corresponding cost according to the current use of the shift and unit price.

Other direct fees shall be included in the relevant costs based on the relevant accounting data.

The settlement fee of the labor force is included in the cost as a direct expense after the labor wage is paid.

3.4 Project cost accounting should adhere to the combination of accounting, statistical accounting and business accounting, tracking accounting, dynamic analysis, monthly cost analysis report, and based on this, develop cost control measures to control the cost of construction tasks next month.

4 cost analysis and assessment

4.1 The audit department can use the following methods for cost analysis:

According to the principle of separation of quantity and price, the main factors affecting the cost section and super-existence are analyzed by contrast method, including: comparative analysis of actual engineering quantity and budget engineering quantity, comparative analysis of actual consumption and project consumption, actual use price and plan A comparative analysis of prices, a comparison of actual costs and plans.

In determining the extent to which cost factors affect the cost of the project, the difference calculation method can be used for cost analysis.

4.2 The audit department shall form the results of the cost analysis into a file, and provide evidence for the correction and prevention of cost deviation, the improvement of cost control methods, the formulation of cost reduction measures, and the improvement of the cost control system.

4.3 Project cost assessment should be carried out in a layered manner: the company conducts cost management assessment for the project manager department; the project manager department conducts cost management assessments for each post and area within the project.

4.4 The project cost assessment includes: assessment of the target cost of the project, performance assessment of the cost management. The results of the cost assessment should form an archive and serve as the basis for the person responsible for the award.