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建安施工企业的目标成本可以理解为确定完成某一工程建设项目所消耗活劳动和物化劳动的总和的控制指标,具体地说是施工企业在年度计划内规定施工工程项目的生产费用支出、技术组织措施方案的实施和降低成本的奋斗目际,因此,目标成本应着重于内部挖潜和节支,力求先进,保证企业经济目标的实施。根据国家统计局现行规定建安产值包括直接费、间接费、独立费,建安企业的目标成本的形成可用下式表示: 预算成本=产值-不组成预算成本的独立费目标成本=预算成本-目标利润不组成预算成本的独立费有法定利润、劳保支出、临时设施费、施工机构迁移费等。预测目标成本是企业实行目标成本管理的关键。从我公司所属工程来看,预测目标成本先要确定目标成本的编制依据。这些依据主要是:(1)以上级下达的指令性计划指标为最低目标控制数;(2) 根据中标或议标工程总标价所确定的施工图
The target cost of a Jian’an construction enterprise can be understood as the control index for determining the sum total of living labor and materialized labor consumed in the completion of a certain engineering construction project. Specifically, the construction enterprise specifies the production cost expenditure for the construction project within the annual plan, and the technical and organizational measures. The implementation of the plan and the struggle to reduce costs are on the horizon. Therefore, the target cost should focus on internal potential and cost savings, strive to be advanced, and ensure the implementation of corporate economic goals. According to the current regulations of the National Bureau of Statistics, Jian’an’s output value includes direct, indirect, and independent fees. The establishment of the target cost of Jian’an can be expressed by the following formula: Budget cost = Output value - Independent cost without forming budget cost Target cost = Budget cost - Target profit The independent fees that do not constitute budgetary costs include statutory profits, labor insurance expenditures, temporary facilities, construction agency relocation fees, and so on. Predicting the target cost is the key to implementing the target cost management. From the perspective of the engineering of our company, we must first determine the target cost based on the establishment of the target cost. These are mainly based on: (1) the mandatory planning indicators issued by the above levels are the minimum target control numbers; (2) the construction drawings determined based on the total bid price of the bid or negotiation project.