y企业定额在你建筑施工工程成本预测中的应用

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1、企业定额在建筑施工工程成本预测中的应用贾义军 浙江省省直机关后勤房地产开发有限公司 摘要施工项目成本预测是建筑施工企业成本管理的重要环节，是编制成本计划的基础，也是投资决策的依据，本文着重研究了如何使用企业定额来预测施工项目成本，并以实例说明了企业定额预测成本的具体应用过程，应用企业定额预测施工项目成本是一种非常有用的成本预测方法。关键词建筑施工企业 施工项目成本管理 企业定额 成本预测近年来，随着国内完善的市场资源配置环境的建立，尤其是在国内强大的专业生产供应链的建立和激烈的竞争形势下，中国国内的建筑施工企业紧随国内基础建设高潮，纷纷提升了项目管理水平，涌现出了许许多多创新的项目管理模式，如

2、实行标后预算，两层分离，切块包干；鼓励成立职工操作实体；实行精细化管理，积极寻求项目管理的新思路新方法。实践证明，这些成熟的项目管理新模式在国内大环境下是非常成功的。国内对施工项目成本管理体系的有关研究才刚起步，我国建筑施工企业在质量、企业定额方面较国外施工企业先进，但施工项目成本管理体系不系统、不科学、不成熟，没有真正树立起市场经济的观念1。预测方法一般分为定性预测法和定量预测法两类2。定性预测法包括经验评判法、专家会议法、头脑风暴法等；定量预测法包括定额预测法、量本利分析法等3本文采用企业定额法进行施工项目成本预测。此种方法虽然是用在投标报价工作中，但对于成本预测工作同样适用。一、建筑施工

3、企业定额概述企业定额5是指建筑企业根据本企业的施工技术和管理水平，以及有关造价资料制定的，并供本企业使用的人工、材料和机械台班消耗量。从以上解释可以看出，企业定额应该反映本企业施工项目实际的工、料、机消耗水平。除此以外，本文认为除了包括工、料、机消耗以外，还应包括与之相配套的工、料、机价格和本企业费用标准。企业定额能够反映企业的综合实力、技术水准和经营水平，是企业确定工程成本和投标报价的依据。它虽然是企业投标报价的工具，但如果除去利润、企业费用和税金部分，也可以用来预测企业的施工项目成本。这样用已经编制好的企业定额来预测施工项目成本，不仅可以节省企业的人力、物力、财力等，还可以使预测的成本比较

4、准确，能够为成本计划工作提供可靠的依据。按照正常的施工条件，多数建筑企业的施工机械装备程度，合理的施工工期、施工工艺、劳动组织为基础编制的。反映了社会平均消耗水平标准；而企业定额水平则反映的是单个建筑企业在一定的施工程序和工艺条件下施工生产过程中活劳动和物化劳动的实际水平，即:在正常的施工条件下某一中小建筑企业的施工班组和生产者达到的实际水平。企业定额必须满足组织施工生产和计算工人劳动报酬等多种需要，同时具备“量”和“价”双重功能。简明性要求是指企业定额必须做到项目齐全、划分恰当、步距合理，正确选择产品和材料的计量单位，适当确定系数，提供必要的说明和附注，达到便于查阅、便于计算、便于携带的目的

5、。为了适应工程量清单计价的要求，企业施工定额应该包括工料消耗定额与间接费用定额两个部分。这两部分定额编制时应考虑全省统一基础定额的水平，同时更要兼顾企业各方面的实际情况，从而形成一个切实可行，实事求是的企业计价定额。工、料、机消耗定额的编制:工料消耗定额的编制可采用现场观测、调查研究、统计分析、用已有定额换算等方法。其中:人工消耗量定额的计算方法为:定额人工=基本用工+其它用工；其它用工=超运距用工+辅助用工+人工幅度差。材料用量消耗定额由净用量和损耗量组成，分为主要材料用量和周转性材料用量：材料的消耗量=净用量+损耗量，周转材料摊销量使用=一次性使用量 （1+施工损耗率）1+（周转次数-1）

6、补损率/周转次数。机械消耗量是指在合理使用机械和施工组织条件下，人工操作机械时完成单位合格产品必须消耗的工作时间（台班）数量的标准。其中人、机共同工作8个小时称一个台班，在测算过程中，还要保持机械的正常生产率和工人正常的劳动工效。机械台班消耗量=机械-小时纯工作正常生产率工作台班延续时间机械正常利用系数机械幅度差系数，其中:机械一小时纯工作正常生产率=工作时间内生产的产品数量/工作时间。此外，对一于租赁机械的台班单价，应根据机械的租赁市场价格通过分析综合确定。除工、料、机消耗定额外，企业还需要根据建筑市场竞争情况、企业内部定额管理水平和财务状况编制一些费用定额，如现场施工措施费定额，间接费定额

7、等。二、编制施工企业定额的步骤建筑施工企业定额的编制主要有五个步骤:（一）筹备阶段。在筹备阶段，首先确定组成由1名副总经理或总经济师负责的，有财务、材料设备、劳资、技术、造价等专业人员5-7人组成的工作班子，具体实施企业定额的编制工作。工作班子应根据领导的要求，提出建立企业定额的整体计划和各阶段的具体计划，确定编制的原则和方法。其次，企业定额的编制方法根据计价规范规定，结合本企业实际，参照国家劳动定额和现行预算定额编制。 （二）收集资料阶段。由各专业人员负责收集、积累有关定额调研和测定内容的资料，具体为:企业劳动生产率、执行劳动定额情况、一线工人比例、项目管理人员比例、公司管理人员比例、材料人

8、员比例、劳保人员比例等；一线工人的工资情况、项目管理费用和公司管理费收支情况、利润、技术措施费、文明施工费、劳保支出情况等；常用材料的采购成本，包括材料供应价格、运杂费、采购保管费情况；周转材料和现场材料的使用，包括领退料情况、损耗、丢失和节约情况等；技术设备水平、设备完好率及折旧情况、设备净值、设备维修费及工器具情况等；采用新技术、新工艺、新材料和推广技术革新降低成本等情况。（三）编制定额阶段。应根据编制的原则和方法进行，实事求是计算实际成本满足施工需要为前提，按照国家计价规范的要求，统一工程量计算规则、统一项目划分、统一计量单位、统一编码并参照造价管理部门发布的工、料、机消耗量标准进行编制

9、。工、料、机消耗量可以根据调研的企业实际水平进行调整。工、料、机价格可以在调研价格的基础上实行有幅度的浮动价格，以满足编制定额的需要。管理费及利润可根据实际测算的费率计算。（四）审核、试行阶段。首先要进行书面审核阶段，将编制的定额进行初步书面审核，然后再进行试行阶段。试行一般应该选择管理水平较高的一两个项目部的两三个工程，重点应该考察分部分项工程的工、料、机消耗量和费用，周转材料使用费，项目部和公司机关应分摊在工程上的管理费和利润等。（五）资料整理阶段。在这一阶段将试行好的资料进行整理并打印。紧接着进行归档，这是一项重要的工作，可以为以后的定额编制工作提供资料。三、分项工程综合单价及综合单价所

10、含成本的分析（一）影响单价确定的因素综合单价是由消耗在单位工程量上的资源（人工、材料、机械台班）的数量和各种资源价格决定的。工、料、机消耗数量，反映了企业的技术管理水平。当工程量一定时，决定建筑安装产品价格的就是单位工程量的生产要素消耗量及单位的生产要素价格。（二）分项工程单价确定步骤确定资源消耗量的计算依据。可以将相应项目的企业定额或者本项目企业定额作为确定各种人、材、机的用量的计算依据。分析确定完成清单项目所需要发生的工程内容。在工程量清单中，招标人己在项目名称中对项目的特征进行了准确详细的描述，投标人根据这一描述，再结合施工现场情况和拟定的施工方案来确定完成某一清单项目应发生的工程内容。

11、如挖基础土方项目可能发生的工程内容有:排地表水、土方开挖、挡土板支拆、截桩头、基底钎探、土方运输。上述工程内容不一定同时在一个工程上发生，有些特殊的工程也可能发生规范列表之外的工程内容。总之，应以实际发生为准进行工程内容列项，应特别注意防止漏项。一般漏列的工程内容是允许索赔。计算工程内容的工程数量与清单单位含量。每一项工程内容都应根据所选定额的工程量计算规则计算其工程数量，当定额的工程量计算规则与计价规范的工程量计算规则相一致时，可直接以工程量清单中的工程量作为工程内容的工程数量。确定分项工程资源的用量。清单项目某种资源的总用量=该种资源的定额用量相应工程内容的定额工程量确定资源的预算价格，计

12、算分项工程人工费、材料费、机械使用费用（直接费）。人工费=完成单位工程量清单所需不同工种、不同级别工人的工日数量每工日预算价格，材料费=完成单位工程量清单所需各种材料、半成品的数量材料预算价格，机械使用费=完成单位工程量清单所需各种机械的台班（时）数量机械台班（时）预算价格.计算管理费，管理费=（人工费+材料一费+机械使用费）管理费率.计算利润利润=（人工费+材料费+机械使用费+管理费）利润率.计算综合单价，综合单价=力人工费+材料费+机械使用费十管理费+利润），式中，i=清单埙目所包含工程内容的个数。四、施工项目成本预测中存在的问题与解决措施施工项目成本管理中存在的主要问题是历史工程的成本数

13、据不完整。不少建筑施工企业不重视已做过项目的成本数据收集工作，从而导致即将开始的项目成本无法采用一定的预测方法进行精确预测，这在一定程度上增加了目标成本的不准确性。因此，数据收集工作应该交给成本预测管理机构来完成，对己做过的项目的成本数据应该有完整的记录，这样才能比较准确地预测将要施工的项目成本。加强施工项目成本预测工作需要成立项目成本预测管理机构。成本预测工作在施工中逐渐显示出其重要性，因此企业应及时成立一个专门的成本预测管理机构项目成本预测管理办公室。根据企业每年的中标项目数量和中标总金额确定项目成本预测管理办公室人员编制。每个项目成本预测管理人员需2-3人以上，以便于数据收集完整、施工组

14、织方案完善、成本预测准确。但是同一个成本预测管理人员可参与多个项目的成本预测管理。项目成本预测管理人员应具备施工预算能力及计算机信息管理的技能并具有丰富的项目技术管理及成本管理经验。不断提高成本管理人员的素质。施工人员的总体素质不高是我国中小建筑施工企业普遍存在的问题，这是导致施工项目成本无法降低的一个关键因素。各中小建筑企业应该聘用具有综合素质的项目经理来领导施工项目，选择有经验的工人进行施工。企业还可以采用多种途径提高员工的技能，例如定时培训等。这样才可以做好成本预测的工作。五、应用案例某工程是我国目前比较大的群体混凝土结构工程之一，工程体积庞大，地质条件复杂，施工场地窄小，实物工程量多，

15、工期长，结构复杂，预算造价超过千万元，为保证施工质量，按期完成施工任务，施工单位决定在编制施工组织设计中开展企业定额活动。该工程主体由三部分组成:地下基础、地表至16m为框架结构并安装钢漏斗，16m以上为底环梁和筒仓。施工单位对这三部分主体工程分别就施工时间、实物工程量、施工机具占用、施工难度和人工占用等指标进行测算，结果表明筒仓工程在各指标中均占首位。能否如期完成施工任务的关键，在于能否正确处理筒仓工程面临的问题能否选择符合本企业技术经济条件的施工方法。企业定额人员决定以筒仓工程为研究对象，应用企业定额优化筒仓工程施工组织设计。通过运用企业定额，使该工程施工方案逐步完善，施工进度按计划完成，

16、产值大幅度增加，利润大幅度提高，工程质量好，被评为全优工程。从降低成本方面看，筒仓工程实际成本为577.2万元，与原滑模施工方案相比节约133.6万元，比大模板施工方案节约83.5万元，比合同外包方案节约172.8万元。与翻模施工方案原定预算成本相比，降低53.1万元，降低率为8.4%；与成本目标相比，降低52.8万元，降低率为8.3%，成果显著。结束语本文从建筑施工企业施工项目成本管理体系中普遍存在的几个问题出发，阐述了建筑施工企业定额的内容，然后对应用企业定额预测施工项目成本进行施工项目成本控制的分析与研究。施工项目成本预测是建筑施工企业成本管理的重要环节，是编制成本计划的基础，也是投资决

17、策的依据，应用企业定额预测施工项目成本是一种非常有用的成本预测方法。参考文献1尹利福。论建筑企业施工项目成本核算。中国集体经济（下半月），2007.032郑义。建筑工程项目成本控制管理的探讨。科技资讯2007.13李静。建筑施工企业的成本管理。科技咨询导报2007.174沈艺峰等。传统成本管理体系的历史发展及其局限性。财贸研究1996. 55万寿义。现代企业成本管理研究。东北财经大学出版社2001（英文版 ） Two regulations promulgated for implementation is in the party in power for a long time and t

18、he rule of law conditions, the implementation of comprehensive strictly strategic plan, implementation in accordance with the rules and discipline to manage the party, strengthen inner-party supervision of major initiatives. The two regulations supporting each other, the adhere to a positive advocat

19、e, focusing on morality is of Party members and Party leading cadres can see, enough to get a high standard; around the party discipline, disciplinary ruler requirements, listed as negative list, focusing on vertical gauge, draw the party organizations and Party members do not touch the bottom line

20、. Here, the main from four square face two party rules of interpretation: the first part introduces two party Revised regulations the necessity and the revision process; the second part is the interpretation of the two fundamental principles of the revision of laws and regulations in the party; the

21、third part introduces two party regulations modified the main changes and needs to grasp several key problems; the fourth part on how to grasp the implementation of the two regulations of the party. and revised the necessity and revised history of the CPC Central Committee the amendment to the Chine

22、se Communist Party members and leading cadres honest politics several guidelines and column 1 by 2015 to strengthen party laws and regulations focus. Two party regulations revision work lasted a Years, pooling the wisdom of the whole party, ideological consensus, draw historical experience, respect

23、for the wisdom of our predecessors, which reflects the unity of inheritance and innovation; follow the correct direction, grasp the limited goals, adhere to the partys leadership, to solve the masses of the people reflect a focus on the problem. The new revision of the and , reflects the partys 18 a

24、nd the eighth session of the third, the spirit of the fourth plenary session, reflecting the experience of studying and implementing the General Secretary Xi Jinping series of important speech, reflects the partys eighteen years comprehensive strictly practice. (a) revised two regulations of the par

25、ty need of in based on revised, the promulgation and implementation of January 2010, to strengthen the construction of the contingent of leading cadres play an important role. But with the party to manage the party strictly administering the deepening, has not been able to fully meet the actual need

26、s. Content is too complicated, eight prohibition, 52 are not allowed to hard to remember, and also difficult to put into practice; the second is concisely positive advocated by the lack of prohibited provisions excessive, no autonomy requirements; the third is banned terms and discipline law, both w

27、ith the party discipline, disciplinary regulations repeat and Criminal law and other laws and regulations repeat; the fourth is to clean the theme is not prominent, not for the existing problems, and is narrow, only needle of county-level leading cadres above. is in 1997 based on revision, in Decemb

28、er 2003 the promulgation and implementation, to strengthen the construction of the party play very important role. Along with the development of the situation, which many provisions have been unable to fully meet the comprehensive strictly administering the practice needs. One is Ji law, more than h

29、alf of the provisions and criminal law and other countries laws and regulations Repetition; two is the political discipline regulations is not prominent, not specific, for violation of the party constitution, damage the authority of Party Constitution of misconduct lack necessary and serious respons

30、ibility to pursue; third is the main discipline for the leading cadres, does not cover all Party members. Based on the above situation, need to and the two is likely to be more relevant regulations first amendment. By revising, really put the authority of Party discipline, the seriousness in the par

31、ty tree and call up the majority of Party members and cadres of the party constitution of party compasses party consciousness. (II) two party regulations revision process the Central Committee of the Communist Party of China attaches great importance to two regulations revision . Xi Jinping, general

32、 books recorded in the Fifth Plenary Session of the eighth session of the Central Commission for Discipline Inspection, on the revised regulations made clear instructions. According to the central deployment, the Central Commission for Discipline Inspection from 2014 under six months begin study two

33、 regulations revision. The Standing Committee of the Central Commission for Discipline Inspection 4 review revised. Comrade Wang Qishan 14 times held a special meeting to study two regulations revision, amendment clarifies the direction, major issues of principle, path and target, respectively held

34、a forum will listen to part of the province (area) secretary of the Party committee, Secretary of the Discipline Inspection Commission, part of the central ministries and state organs Department The first party committee is mainly responsible for people, views of experts and scholars and grassroots

35、party organizations and Party members. Approved by the Central Committee of the Communist Party of China, on 7 September 2015, the general office of the Central Committee of the Party issued a notice to solicit the provinces (autonomous regions, municipalities) Party, the central ministries and comm

36、issions, state ministries and commissions of the Party (party), the General Political Department of the military, every 3 people organization of Party of two regulations revision opinion. Central Commission for Discipline Inspection of extensive solicitation of opinions, careful study, attracting, f

37、ormed a revised sent reviewers. In October 8 and October 12, Central Committee Political Bureau Standing Committee and the Political Bureau of the Central Committee After consideration of the two regulations revised draft. On October 18, the Central Committee of the Communist Party of China formally

38、 issued two regulations. Can say, two laws amendment concentrated the wisdom of the whole party, embodies the party. Second, and revision of the basic principles of two party regulations revision work and implement the partys eighteen, ten eight plenary, the spirit of the Fourth Plenary Session of t

39、he Eleventh Central Committee and General Secretary Xi Jinping important instructions on the revised and , highlighting the ruling party characteristics, serious discipline, the discipline quite in front of the law, based on the current, a long-term, advance as a whole, with Bu Xiuding independent a

40、nd . Main principle is: first, adhere to the party constitution to follow. The constitution about discipline and self-discipline required specific, awaken the party constitution of party compasses party consciousness, maintaining the authority of the constitution. General Secretary Xi Jinping pointe

41、d out that no rules, no side round. Party constitution is the fundamental law, the party must follow the general rules. In early 2015 held the eighth session of the Central Commission for Discipline Inspection Fifth Plenary Session of the 16th Central Committee, Xi Jinping again pointed out that con

42、stitution is the party must follow the general rules, but also the general rules. the revision of the and is Method in adhere to the regulations established for the purpose of combining rule of virtue is to adhere to the party constitution as a fundamental to follow, the constitution authority set u

43、p, wake up the party constitution and party rules the sense of discipline, the party constitution about discipline and self-discipline specific requirements. 4 second is to adhere to in accordance with the regulations governing the party and the party. The Party of rule of virtue de, mainly refers t

44、o the partys ideals and beliefs, excellent traditional style. The revised the closely linked to the self-discipline, insisting on the positive initiative, for all members, highlight the vital few, emphasized self-discipline, focusing on the morality, and the majority of Party members and the ideolog

45、ical and moral standards. The revised Ji method separately, Ji, Ji Yan to Method, as a negative list, emphasizing the heteronomy, focusing on vertical gauge. Is this one high and one low, a positive reaction, the strict party discipline and practice results transformation for the integration of the

46、whole party to observe moral and discipline requirements, for the majority of Party members and cadres provides benchmarking and ruler. Third, insist on to. In view of the problems existing in the party at the present stage, the main problems of Party members and cadres in the aspect of self-discipl

47、ine and abide by the discipline to make clearly defined, especially the partys eighteen years strict political discipline and political rules, organization and discipline and to implement the central eight provisions of the spirit against the four winds and other requirements into Disciplinary provi

48、sions. Not one pace reachs the designated position, focusing on in line with reality, pragmatic and effective. After the revision of major changes, major changes in the and modified and needs to grasp several key problems (a) adhere to according to regulations governing the party and party with mora

49、ls in combination, for at the present stage, the leadership of the party members and cadres and Party members in existing main problems of self-discipline, put forward principles, requirements and specifications, showing Communists noble moral pursuit, reflected at all times and in all over the worl

50、d ethics from high from low 5 common requirements. One is closely linked to the self-discipline, removal and no direct relation to the provisions of . the second is adhere to a positive advocate, eight prohibition 52 are not allowed to about the content of the negative list moved into synchronizatio

51、n amendment . Three is for all the party members, will apply object from the leadership of the party members and cadres to expand to all Party members, fully embodies the comprehensive strictly required. The fourth is prominent key minority, seize the leadership of the party members and cadres is th

52、e key, and put forward higher requirements than the ordinary Party members. Five is to simplify, and strive to achieve concise, easy to understand, easy to remember. The revised is the ruling Party since the first insists on a positive advocate forAll Party members and the self-discipline norms, mor

53、al declaration issued to all members of the party and the National Peoples solemn commitment. criterion of a clean and honest administration consists of 4 parts, 18, more than 3600 words. After the revision of the , a total of eight, 281 words, including lead, specification and Party member cadre cl

54、ean fingered self-discipline norms, etc. Part 3 members low-cost clean and self-discipline, the main contents can be summarized as four must eight code. Lead part, reiterated on ideal and faith, fundamental purpose, the fine traditions and work style, noble sentiments, such as four must the principl

55、e of requirements, strong tone of self-discipline, The higher request for 6 and supervised tenet, the foothold in permanent Bao the partys advanced nature and purity, to reflect the revised standards requirements. Members of self-discipline norms around the party members how to correctly treat and d

56、eal with the public and private, cheap and rot thrifty and extravagance bitter music, put forward the four norms. Party leader cadre clean fingered self-discipline norms for the leadership of the party members and cadres of the vital few, around the clean politics, from civil servant of the color, t

57、he exercise of power, moral integrity, a good family tradition and other aspects of the leadership of the party members and cadres of the four norms to fully adapt to the strictly requirements, reflects the according to the regulations governing the law of recognition of deepening, the realization o

58、f the discipline construction and Jin Ju. is party a ruler, members of the basic line and follow. And the majority of Party members and cadres of Party organizations at all levels should adhere to the bottom line of thinking, fear discipline, hold the bottom line, as a preventive measure, to keep th

59、e partys advanced nature and purity. 1, respect for the constitution, refinement and discipline. Revised from comprehensive comb physical constitution began, the party constitution and other regulations of the Party of Party organizations and Party discipline requirements refinement, clearly defined

60、 in violation of the party constitution will be in accordance with regulations to give the corresponding disciplinary action. The original 10 categories of misconduct, integration specification for political discipline, discipline, honesty and discipline masses Ji Law and discipline and discipline a

61、nd other six categories, the content of real return to Party discipline, for the majority of Party members and listed a negative list. 7 2, highlighting the political discipline and political rules. Regulations according to the stage of the discipline of outstanding performance, emphasizing political discipline and political rules, organization and discipline, in opposition to the partys leadership and the partys basic theory, basic line, basic program and basic experience, the basic requirement of behavior made prescribed punishment, increase the cliques, against