A project target cost side of the principles of calculation
1, the project does not bear the risk of bidding
The project does not bear the risk of bidding, because the bidding win or loss is the enterprise according to the operation of the corresponding strategy and means, is the behavior of the enterprise rather than the project behavior, in order to avoid the project in the stage of measurement of the target cost of the intangible on the win or loss, this part of the factor should not be included in the target cost base of the project, but the project is not the target cost. This part of the factor should not be included in the project target cost base.
2, the project does not bear the market risk of the project
Target cost measurement of labor and material prices are measured in accordance with the average market price at the time of measurement, due to changes in the external market caused by the price of the price of the rise or fall, the Ministry of the project can not control, so the project does not bear the market risk.
3, the project must bear the management risk
Management risk refers to the construction of the project in the process of the level of management, directly affecting the project cost rise and fall, resulting in the project's profit and loss. Such as material costs contracted, the project can further reduce the purchase price, strengthen the site material management, the use of a variety of technical measures to save materials, etc., so as to reduce the cost of obtaining profits, and vice versa will be a loss, for this level of management with the project is directly related to the cost of the project must be borne by the Ministry of the project.
4, the project must bear the technical risk
Technical risk refers to the construction organization design of the project, the enterprise has been determined in the project using a variety of new technologies, new technologies, the project must be used in the actual construction process, otherwise due to the change in the construction design of the construction organization of the provisions of the project caused by the increase in the project cost, are borne by the project itself, such as the floor once the calendaring.
5, the project only accounting for manufacturing cost project
Target cost is determined by the manufacturing cost, the project cost is mainly composed of labor, materials, machinery use, other direct costs, site overhead. For the project in the construction process does not occur in the cost of the project is not included in the scope of the project cost, by the branch unified collection, unified payment. However, for the costs that have been measured to the project, the project must be accounted for, such as hospitality, interest on occupied funds.
6, to facilitate the principle of project accounting
Some of the costs in the construction process of the project will occur, also belongs to the manufacturing costs, but in the project is difficult to account for clear, these costs are not included in the scope of the project cost, but by the branch of the unified collection, the occurrence of the branch to pay, such as wage surcharges, staff travel expenses and family visit wages.
7, the principle of striving for simplicity
For listed as a project cost, if it accounts for a large proportion of project costs, a large impact on project costs, it must be measured carefully in the measurement of the proportion of the project costs in the project cost is small, not much impact on the cost of the project that part of the cost of the amount of the amount of the package approach to determine the basis of experience or statistics, so as to facilitate to capture the main factors affecting the rise and fall of costs. The main factors affecting the rise and fall of the cost of the project is conducive to cost measurement and control.
Compliance with the above seven principles, project costing will be more accurate and reasonable, can make the competition between the project at the same level, and is conducive to tapping the potential of the project to mobilize the enthusiasm of the project to promote the project to strengthen the management of the active use of new technologies, so that the project to the technology and management of the benefits, accurately reflecting the level of project management and the project's profit and loss.
Two, the project cost measurement method
(a) the project target cost measurement preparation
1, the preparation of the construction budget, material analysis
① in the bidding process, due to a variety of business strategies and the use of business tools, making the bidding budget and the construction budget has a large discrepancy.
② bidding general budget is based on the integrated budget quota preparation, not conducive to material analysis, such as project costing.
③ In order to avoid the project department to bear the operational risk or to obtain operational profit, in order to facilitate the accounting of project costs, in order to make the projects within the enterprise on the same starting line, to avoid unfair competition.
So after the project was awarded, the construction budget should be re-prepared (according to the valuation table), material analysis, respectively, from the budget to draw out the amount of each type of work and a variety of materials fixed amount, for the project target cost measurement to prepare.
2, re-construction organization design, preferred construction program, the development of labor, working materials and machinery requirements plan. In the bidding process, the preparation of the construction organization design, in order to win the bidding on its focus on quality, schedule and civilized construction, and for the measures to reduce the cost of lack of careful consideration and detailed analysis, so after winning the bidding, should take into account the quality, schedule, safety, civilized construction on the basis of the focus on reducing the cost of the project to carry out technical and economic analysis, optimization of the construction program, the development of technical and organizational measures, to re-establish a feasible construction organization design. Preparation of feasible construction organization design, while preparing detailed personnel, materials and equipment, such as the amount of demand plan, for the project target cost measurement preparation.
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