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    1. 格式要求4 外文文献翻译封面格式及要求




    毕业设计（论文）外文文献翻译
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    宋体小三号，居中，1.5倍行距




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    即所翻译文献名称，小三号宋体字，1.5倍行距，若标题较长，写分两行写，较短，则将后一空行删除。

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    1.从所引用的与毕业设计（论文）内容相近的外文文献中选择一篇或一部分进行翻译（不少于3000实词）；
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    附件
    Cost Control Research in Construction Project Management
    1. Project cost control status Control costs are enterprise major way to increase profits, and improve the competitiveness. As companies face more competition, Control costs will face more challenges. This is mainly as follows: rapidly grow in labor costs; raw material prices continue to rise; equipment upgrading becomes faster; environmental pressures increasing a lot, etc., all these make enterprises control costs face more challenges. Only by constantly improving the business environment, pay more attention to the adverse impact of cost control factors, can enterprises deal with the cost control challenges. Construction Project Management is study how high-effective to achieve the project objectives, based on project manager responsibility system, make effective planning, organization, coordination and control for the project, in order to adapt to internal and external environment and organized high-efficient construction, make optimal combination of production factors, rational allocation of production, to ensure the balance of the construction, to use modern management techniques and tools to achieve the project objectives and let enterprises to obtain a good overall efficiency. 1.1 Construction project cost control content Construction project cost control refers to in the construction process penetrate the concept of controlling costs into construction technology, construction methods, construction management measures, through technology, methods, economic analysis and effects evaluation to guide, supervise, regulate and restrict consumption of resources and expenses in the construction process. And promptly correct what will occur and the deviation has occurred, control the cost of the construction costs within the scope of the control scheme. To use target management control engineering cost targets, the cost is calculated per unit construction drawing and determined based on the expected goals, engineering profits is according to the formula: profit = project cost - target cost - taxes. After determining the minimum amount of profits of each unit works, put the project objectives for public tender, and use the contract in lieu
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    of administrative orders.     1.2 Realistic sense of strengthening project cost control Strengthen project cost control is the need to increase revenue, the only way to create effective is to strengthen internal management, improve skills, and dig potential in the internal with effective. Therefore, strengthening the project cost control is a very realistic way. Building market is more competitive, increase income and improve efficiency, cut costs, strengthen cost control will be focus of strengthening construction management in the future.At present, the railway construction enterprises just into the market, to participate in market competition, will face a tough test of the market. Now the construction market liberalization, implement bidding system, and the strike has very low weight, to create efficiency is the only way to strengthen internal management and improve their internal conditions, internal efficiency potentials.
    1.3 Importance of quality control during Project construction Construction projects involving a wide range, it is an extremely complex process, and many factors will affect the quality, such as design, materials, machinery, topography, geology, hydrology, meteorology, construction techniques, methods of operation, technical measures, management systems, etc., these are directly affect the quality of construction projects; and project with fixed position, size, different projects are in different locations unlike the industrial production has fixed lines, standardized production processes and testing technology, complete sets of production equipment and stable production conditions, thus there are many factors affecting Construction project quality thus easily arise quality problems. 2. Construction project cost control Building construction Cost control is to complete the construction purpose. During the process of completion of construction costs, make guidelines, monitoring, adjustment and restraint for the right-consuming labor costs, material costs and overhead costs, and to keep control and correct may generate or has generated errors, control the various cost at the appropriate level. 2.1 Interest Principle The main objective of implementing cost control is to get a good economic benefits and social benefits. 2.2 Comprehensiveness principle
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    Comprehensiveness principle includes two aspects: first, all employees participate in cost control, following is the whole process cost control. 2.3 Lack of operational cost control basic Cost control should be based on certain criteria to carry out. Project as a construction enterprise product, the cost of every projects lack of comparability due to its structure, size and construction environment are different. The fundamental difference between Construction cost management and general product cost management is that cost control objectives is one-time, which controls only one object, with the completion of this project, its mission is end . Therefore, how to develop a operational project for a single goals costs is critical. However, many construction companies is too simplistic and stylized decide the cost of the development goal of the project, and some construction companies simply based the past engineering firm cost reduction rate cost to determine a target, while ignoring the project site environment, construction conditions and duration requirements, and the project manager internal is in accordance with the turn target cost of the project costs the direct labor, direct materials, mechanical royalties, fees and other manufacturing units them by doing the same proportion, regardless of how much profits space of these cost items can achieve. While the Cost control measures only has simple rules, specifically who will do it , how to do, what extent needed is not mentioned, lack operational cost control processes, lead to formulate rules and regulations can not be effectively implemented. 3. The construction cost control measures cost control measures
    Reduce the cost of construction projects means, we should not only increase revenue is also reducing expenditure, or both also increase savings. Cutting expenditure is not only revenue, or revenue not only to cut expenditure, it is impossible to achieve the aim of reducing costs, at least there is no ideal lower cost effective.
    Project manager of the project cost management responsibility for the first, comprehensive organization of the project cost management, timely understand and analyze profit and loss situation and take prompt and effective measures; engineering technology department should ensure the quality, regular tasks to complete as much as possible under the premise adopt advanced technology in order to reduce costs; mnistry of economic affairs should strengthen budget management contract, the project to create the budget revenue; finance mnistry in charge
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    of the project's financial, analysis of the project should keep the financial accounts of reasonable scheduling of funds. Develop advanced economies reasonable construction program, which can shorten the period, and improve quality, reduce costs purpose; paid attention to quality control to eliminate redone, shorten the acceptance and reduce expenses; control labor costs, material costs, machinery and other indirect costs.
    With the construction market competition intensifies, more and the price low, the scene increasingly high management fees. This requires project managers to more scientific and more rigorous management approach to the management of the project. As a management departments should be a reasonable analysis of regional economic disparities, to prevent the input across the board. From the foregoing analysis, project management and cost control are complementary, it is only by strengthening project management, can control project costs; only achieve cost control project aims to strengthen the management of construction project can be meaningful. Construction of the project cost control of construction reflects the nature of project management features, and represents construction project management at the core. Construction of the project cost control of construction project management performance evaluation of the objectivity and fairness of the scale. 4. Classification of project construction costs The project construction is composed of many costs. In order to distinguish its own costs and characteristics, we must scientific classify these costs. Cost classification has many ways, according to different research purposes, there are different classifications. Such as: classify them by the economic nature, by economic zoning, by method included in the cost, and according to the relationship between the amount of expenses and engineering grading. 4.1 According to the economic nature Expenses incurred during Project construction can be divided into living labor, the object of labor and labor means these three categories according to their economic nature. This classification can determine the basis for the revolving fund quotas; supply materials provide planning and wage planning. In practice, in order to facilitate cost management then based on these three categories divided as follows: Wages and surcharges; purchased materials and power costs; depreciation charges, other fees.
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    4.2 According to economic use Construction costs can be divided by economic use, you can distinguish incurred use in the construction process, accurately reflect the project's construction, assessment whether the use is conservation, these costs is known as "cost of the project." According the existing financial system, it is divided into labor costs, material costs, mechanical royalties, other direct costs and indirect costs. 5. Construction project costing check tasks and methods Construction project costing check task, given the important position in the construction project costing of the construction project cost control, the construction project costing check. Implement national scope for costs and expenses, expenses standards, project budget and business construction budget and cost plan relevant provisions, to control costs, to promote the project rational and economical to use human resource, material and financial resources. This is a premise and primary task of pre-construction project costing check. Correct and timely account all expense incurred in the construction process, calculate the actual cost of the construction project. This is the main project costing checking and central task. Reflect and supervision the construction completion of the project cost planning, estimate cost projections for the project, provide reliable cost reports and related information for the project construction of production, technology and business decisions, and promote projects to improve management, reduce costs and improve economic efficiency. This is the fundamental purpose of the construction project costing. 6. Factors affecting the construction cost management 6.1 Construction program impact on cost Reasonable choose construction plan, rationally organize construction sequence, then the operating organization can avoid the slowdown in construction, slowdowns, mutual interference, optimize labor organization, division of labor, reasonable proportion of skilled jobs, reasonable and orderly layout construction site, the resources and service facilities with an effective combination and safe operation, these can improve work efficiency, accelerate progress to ensure quality and safety, so as to achieve the purpose of reducing costs. 6.2 Construction schedule impact on the cost
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    Accelerate the project construction schedule, shorten the construction period and strive to be completed early, so you can save labor costs, mechanical royalties and other fees expenses, it should speed up the construction schedule under the control of the target cost of the project as far as possible, minimize construction costs in the premise of ensuring the construction progress. 6.3 Cost Management Cost management as a branch of business management is a key element directly related to survival, development, and profit. In the socialist market economy and the gradually establish and improve the modern enterprise system, deepening the reform of cost management always is a prominent and urgent issue. On the one hand, Market economy provide a vast arbitrary develop environment for enterprises, on other hand, enterprises are facing fiercer competition in the market. If Enterprises want to survive and develop, it must develop skills, take various measures to improve cost management, cost for producing and operating need below the competitor's, can compete in an invincible position. Modern enterprise management needs to pay more focus on cost management; cost management must also be more scientific and systematic. At present, many companies adopted the traditional cost management methods have many flaws, it is difficult to meet the needs of enterprises to participate in market competition, it must be improved and perfected. 6.4 Develop a scientific cost control goal Cost control target is the guide and direction of daily activities cost control, and is the final goal to be achieved for enterprise through prior control, control in the process, control after, etc. Cost control goals are then decomposed by layers to implement for various functional departments, the it is specific requirements for each department in the process of production and business activities cost control, is prior control basis for various departments. Goal -setting need combine historical data and fully listen to the relevant departments corporate proposals, make efforts to let cost control targets has a challenging, and is feasible, through the collection of data during the execution of the actual measurement and cost control targets measuring, contrasting, promptly discover that the actual reason for departing from the expected target, and take timely measures to correct errors and ensure the smooth realization of cost control objectives. 6.5 Strengthening Costing check
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    Strengthen cost accounting, providing a basis planning for the cost of making and guiding business accounting departments should give full play to its functions, tap the inherent potential. Thus mobilize the enthusiasm for work. It not only grasp the progress, quality, but also Strict grasp construction cost accounting management, reform the current cost accounting management system, company unified delegate project costing checkers member. Centralized management, irregular rotation, regular or irregular learning, communication, evaluation, motivation work with competition ,make the vital interests of the project costing and project staff separate, establish a healthy and orderly construction cost management and accounting network programming. 6.6 Schedule Control Schedule should be prepared by fully grasp the engineering and process basis. Second, determine the planned duration. In normal circumstances, the construction unit will provide base price in the tender schedule. Construction units should refer to the schedule combine with his ability to deploy the largest and the appropriate resources, and ultimately determine the planned duration. Again, monitor the completion of schedule real-time. After the preparation of the schedule, it is not put it shelved, and not according to plan to construction, but it should be prepared in accordance with the schedule for timely monitoring of the actual construction. The right approach is weekly summary project progress, monitor whether has the deviation from the plan, if the duration is delayed, looking for reasons and rush to implement plans. 7. Problems and the causes of the current project implementation
    After the restructuring projects implemented "five responsibility for the costs," "100 of responsibility for the content of the output value of wages" and "contracting indicators Kau" various forms of economic management contract responsibility system. Construction projects in the ministry of production and quality aspects of the rapid progress. But beyond doubt is just working, regardless of the mode of production accounts still exist. Some only production tasks are completed, the cost of a weak awareness cost management as dispensable. In the past two years the department of grasping items complain, enterprise project appraisal of the indicators, all focus on the production tasks to complete, objective, fueled by such acts. Specific indications :

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    1.In the use of labor, not by post, according to the actual needs staffing, they can complete the work for three, can be used for low-cost trades and the use of subjects of labor costs. To take care of relations, sensibilities and TWA also retained his spare time. Workers can be indifferent to the production and operation, but the monthly wages, allowances, bonuses can spend less. artificially expand the expenditure of funds.
    2.Material management, can be simplified to what extent on what is the level of simplification, operational staff only to facilitate easy and timely withdrawal credit card, and some kind of engineering materials and book a difference to thousands of dollars, tens of thousands or even hundreds of some of its few. Consuming the works, the procedure is incomplete,not fixed by the material.Placing arbitrary site materials, engineering materials stolen have occurred from time to time; consuming accessories not review, bad on the other, very few people to repair; fill empty fuel consumption result was secretly putting the oil sold.
    3.Construction machinery efficiency is not high (example : Monthly leasing machinery and equipment, less to him, usually poor maintenance. With mechanical equipment failure analysis is not objective and subjective reasons, not to pursue the responsibility of the parties, have bad information on the exchange, no other information on. TWA did not undergo a rigorous examination on the induction training mechanical damage to the non-normal, impact of the construction progress.
    In summary, the current project of cost management, accounting only after the accounting, rather than advance the prevention and control things. The reasons are : lack of cost awareness. Simply that the cost of management is the financial sector or the superior leadership, have nothing to do with them. Only focused on the "production tasks are completed" and "contracting profit and loss," the groups have a "negative effect." Therefore, project to mobilize the full participation of the ministry of cost control, deepening of the project cost management imperative.
    8. Countermeasures for reduce construction costs 8.1 Ways to reduce the cost of construction projects Ways to reduce the cost of construction projects should be both open source and also throttling. Only open source not throttle, or just throttle not open source, all these can not achieve
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    the purpose of reducing costs, or at least will not have the desired effect of reducing costs. Project cost control measures are summed up in four main areas: organizational measures, technical measures, economic measures, and contract measures. 8.2 Creating a new cost management system and management mechanisms The main idea of Create new cost management system is to make all employees aware of their cost management and each employee has a close relationship, it should be shared and achieved by the employees together. The main implementation approach is as follows: after authorities conducting a detailed budget in order to ensure that enterprises get normal profit, refining the cost, and implement to specific locations. The main purpose is to form a huge cost management network, so that each department is clear of their financial situation, consider from their own position, and then communicate with each department, thereby greatly reducing costs, and the biggest advantage is easy to manage. 9. Summary Construction project cost management and control is not a simple problem, it requires the joint efforts of all staff. In today's evolving market economy, enterprises must continuously improve its operational control mode to keep going. So, construction companies recognize the importance of cost control, strengthen and improve the control and management mode, putting great effort to solve this problem at the same time, can companies have hope been undefeated. In constant groping to find the optimum value of cost control, be it able to greatly improve the economic efficiency of enterprises and ultimately achieve the company's own development goals.



    在建设项目管理成本控制研究

    1.项目成本控制状态

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    控制成本是企业增加利润，主要途径,提高竞争力。公司面临着更多竞争,控制成本将面临更多的挑战。这主要如下：在劳动力成本迅速增长；原材料价格继续上涨，设备升级的速度越来越快，环境压力持续增加等等，所有这些使企业控制成本面临更多的挑战。只有通过不断改善商业环境，重视成本控制因素的不利影响，企业应对成本控制的挑战。建设项目管理是研究如何高效地实现项目目标，在项目经理责任制的基础上，制定有效的计划、组织、协调和控制项目，为了适应内部和外部环境，组织高效施工，使生产要素优化组合，合理配置生产，确保建设的平衡，利用现代化管理技术和工具来实现项目的目标，让企业获得良好的整体效率。 1.1施工项目成本控制的内容
    施工项目成本控制是指在施工过程中穿透控制成本到施工工艺、施工方法、施工管理措施、通过技术、方法、经济分析和效果评价、指导、监督、规范和限制资源和费用的消费理念在施工过程中。及时纠正会发生什么，以及已经发生的偏差，控制该控制方案的范围之内的建造成本的成本。
    使用目标管理控制工程成本目标，成本计算单位施工图，根据预期的目标，确定工程的利润是根据公式：工程造价—目标成本=税收利润。在确定各单位工程利润的最低金额，将项目目标进行公开招标，并使用合同代替行政命令。 1.2加强项目成本控制的现实意义
    加强项目成本控制是需要增加收入，创造效益的唯一途径就是要加强内部管理，提高技能，挖潜力，在内部有效。因此，加强对项目的成本控制是一个非常现实的途径。建筑市场的竞争更加激烈，增加收入，提高效率，降低成本，强化成本控制将成为加强今后建设管理的重点。目前铁路施工企业刚刚推向市场，参与市场竞争，将面临着严峻的市场考验。现在建筑市场放开，实行招投标制，并且标底压得都非常低，要想创造效益唯一的出路就是强化内部管理，改善内部条件，内部效率的潜力。 1.3项目建设过程中质量控制的重要性
    建设项目涉及面广，它是一个极其复杂的过程，很多因素都会影响质量，如设计、材料、机械、地形、地质、水文、气象、施工工艺、操作方法，技术措施、管理制度等等，这些都直接影响工程建设的质量;和项目具有固定的位置，大小，不同的项目在不同的地点不同的是工业生产的固定线路，规范的生产工艺和检测技术，成套的生产设备和稳定的生产条件，因而存在是影响建设工程质量因此很容易许多因素出现质量问题。

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    2.施工项目的成本控制
    建筑施工成本控制是完成建设目标。在施工过程中的成本完成的过程中，做出指导，监督，调节和约束的权利耗时人工成本，材料成本和间接成本，并保持控制和纠正可能产生或产生了错误，控制各种费用的适当的水平。 2.1利益原则
    实施成本控制的主要目标是获得了良好的经济效益和社会效益。 2.2全面性原则
    全面性原则包括两个方面：首先，所有员工参与成本控制，下面是整个过程的成本控制。
    2.3缺乏运营成本控制的基础
    成本控制应根据一定的标准来进行。项目作为施工企业产品，每一个项目的成本缺乏可比性由于它的结构，尺寸和结构的环境是不同的。工程造价管理和一般产品成本管理之间的根本区别在于成本控制目标是一次性的，它控制只有一个对象，具有完成本项目的，其使命是结束。因此，如何开发一个业务项目为一个单一的目标成本是至关重要的。然而，许多建筑公司是过于简单化和程式化决定了项目的发展目标成本，一些建筑公司只是根据以往工程公司降低成本费用率来确定一个目标，而忽略了项目现场环境，施工条件和工期要求，和项目经理的内部是按照项目之交目标成本费用的直接人工，直接材料，机械使用费，费用和其他制造单位由他们做同样的比例，而不管这些多大的利润空间成本项目能够实现。而成本控制措施，只有简单的规则，具体是谁都会做，怎么做，需要什么程度就不提了，缺乏运营成本控制流程，率先制定规章制度不能得到有效实施。 3.施工成本控制措施
    成本控制措施。降低施工项目成本的途径，应该是既开源又节流，或者说既增收又节支。只开源不节流，或者只节流不开源，都不可能达到降低成本的目的，至少是不会有理想的降低成本效果。

    项目经理是项目成本管理的第一责任人，全面组织项目部的成本管理工作，应及时掌握和分析盈亏状况，并迅速采取有效措施；工程技术部应在保证质量、按期完成任务的前提下尽可能采取先进技术，以降低工程成本；经济部应注重加强合同预算管理，增创工程预算收入；财务部主管工程项目的财务工作，应随时分析项目的财务收支情况，合理调度资金。


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    制订先进的经济合理的施工方案，以达到缩短工期、提高质量、降低成本的目的；严把质量关杜绝返工现象，缩短验收时间，节省费用开支；控制人工费、材料费、机械费及其他间接费。
    随着建筑市场竞争的加剧，工程的单价越来越低，现场管理费越来越高。这就要求项目管理人员用更科学，更严谨的管理方法管理工程。作为管理部门也要合理的分析地区经济差别，防止在投入上一刀切。综上分析，施工项目管理与项目成本控制是相辅相成的，只有加强施工项目管理，才能控制项目成本；也只有达到项目成本控制的目的，加强施工项目管理才有意义。施工项目成本控制体现了施工项目管理的本质特征，并代表着施工项目管理的核心内容。施工项目成本控制是施工项目管理绩效评价的客观、公正的标尺。 4.项目建设成本分类
    项目的建设是由许多成本组成。为了区分其本身的费用和特点，我们必须科学分类这些成本。成本的分类有很多方法，根据不同的研究目的，也有不同的分类。如：由经济性对它们进行分类，通过经济区划，用方法包括在成本，并根据费用和工程分级的量之间的关系。
    4.1按照经济性质
    项目建设过程中发生的费用，可分为生活劳动，劳动对象和劳动手段，这三个类别根据其经济性质。这种分类可以确定的基础周转金配额；供应材料提供计划和工资计划。在实践中，为了便于成本管理然后基于这三种类别的划分如下：工资和附加费、采购材料和电力成本、折旧费、其他费用。 4.2根据经济用途
    建设费用可以按经济用途划分，你能辨别使用发生在施工过程中，准确地反映项目的建设，评估使用是否节约，这些费用被称为“项目的成本。”根据现有的金融系统，它分为劳动成本，材料成本，机械使用费，其他直接成本和间接成本。 5.施工项目成本核算检查任务和方法
    施工项目成本核算检查任务，因为在建设项目中的重要地位成本核算的施工项目成本控制，施工项目成本核算检查。
    实施国家范围的成本和费用，费用标准，项目预算和业务建设预算和成本计划相关规定，以控制成本，推进项目合理，经济地使用人力资源，物力和财力。这是一个前提和前期建设项目成本核算检查的首要任务。

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    正确和及时的考虑，在施工过程中发生的所有费用，计算该建设项目的实际成本。这是主要的项目成本核算检查和中心任务。
    反映和监督项目成本计划的竣工，预计成本预测为项目提供可靠的成本报表及相关资料的生产，技术和经营决策项目建设，促进项目，以改善管理，降低成本，提高经济效益效率。这是施工项目成本核算的根本目的。 6.影响工程造价管理因素 6.1施工方案对成本的影响
    合理选择施工方案，合理安排施工顺序，那么运营组织，可避免放缓建设速度变慢，相互干扰，优化劳动组织，分工协作，技术工种，合理有序布局建设工地，资源的合理比例，用有效的组合和操作安全服务设施，这些可以提高工作效率，加快进度，确保质量和安全性，从而达到降低成本的目的。 6.2施工进度对成本的影响
    加快项目建设进度，缩短工期，力争早建成，这样可以节省人工成本，机械使用费和其他费用的开支，就应该该项目的目标成本控制下加快施工进度远有可能，尽量减少在保证施工进度的前提下建设成本。 6.3成本管理
    成本管理作为企业管理的一个分支，是直接关系到生存，发展和盈利的关键因素。在社会主义市场经济的逐步建立和完善现代企业制度，深化成本管理的改革始终是一个突出和紧迫的问题。在一方面，市场经济提供了广阔的发展随心所欲环境对于企业来说，在另一方面，企业面临的市场竞争日趋激烈。如果企业要生存和发展，就必须发展技能，采取各种措施，以改善成本管理，成本和生产低于竞争对手的经营需要，可以立于不败之地的竞争。现代企业管理需要付出更多的精力放在成本管理;成本管理也必须更加科学化，系统化。目前，许多企业采用传统的成本管理方法有很多缺陷，难以满足企业参与市场竞争的需要，必须改进和完善。 6.4制定科学的成本控制目标
    成本控制的目标是指导和日常活动的成本控制的方向发展，并且是最终目标，通过事前控制来实现企业，在过程控制，控制后，等成本控制的目标，然后层层落实各种分解职能部门，它是在生产经营活动过程中各部门的具体要求成本控制，是各部门事前控制的基础。设置目标需要实际测量和成本控制指标测量的执行过程中结合历史数据和充分听取相
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    关部门的企业的建议，努力让成本控制指标有一项具有挑战性的，而且是可行的，通过数据的收集，对比，及时发现，实际的原因，从预期的目标出发，并及时采取措施纠正错误，确保顺利实现成本控制目标。 6.5加强成本核算检查
    加强成本核算，制作和指导企业会计部门要充分发挥它的功能，挖掘内在潜力的成本提供依据规划。因此，调动工作积极性。它不仅把握进度，质量，而且还严格把握施工成本核算管理，改革现行的成本核算管理制度，公司统一委托项目成本核算跳棋成员。集中管理，不定期轮换，定期或不定期学习，交流，评价，竞争动机的工作，使项目成本和项目工作人员分开的切身利益，建立一个健康有序的施工成本管理和会计网络编程。 6.6进度控制
    计划应准备充分把握工程和工艺基础。其次，确定计划工期。在正常情况下，建设单位将提供招标的时间表基价。建设单位应参照计划结合他的能力来部署规模最大，相应的资源，并最终确定计划工期。再次，监视完成进度实时。调度的准备后，它不把它搁置，而不是按计划施工，但应根据用于适时监控实际施工进度来制备。正确的做法是每周汇总项目的进展，监测是否有从该计划的偏差，如果持续时间被延迟，寻找原因并争相实施计划。
    7.当前项目成本的问题及原因
    当前项目部实行项目转型后实行了“五项费用包干”、“百元产值工资含量包干”以及“承包指标倒扣”等多种形式的经济承包责任制管理，项目部在施工生产和队伍素质方面都有了长足的进步。但毋容置疑的是只管干活，不管算帐的生产模式仍然存在。有的只顾生产任务的完成，成本意识淡薄，把成本管理看作可有可无。近两年来在抓项目部达标升级，企业考核项目部的指标时，都重点放在生产任务完成上，客观上助长了这种行为。具体表现为：
    1.在劳动力使用上，不按岗、不按实际需要配备人员，两人能完成的工作安排三人，可使用低工费的工种而使用高工费的劳力。为了照顾关系、情面、临时工闲时也留用，职工可不闻不问生产经营状况，但每月的工资、补贴、奖金不能少拿，人为地扩大经费的支出。
    2.在物资管理方面，能简化到什么程度就简化到什么程度，业务人员只图方便省事、不及时退卡入帐，有的工程材料实物与帐面相差几万元，甚至几十万元的不乏其数。在工
    16

    程材料领用上，手续不齐全，不按定额发料。工地材料摆放乱，工程材料被盗的现象时有发生；配件领用不审查，坏了就换，很少有人去修复；虚填油料消耗致使有人偷偷地把油卖掉。
    3.机械施工效率不高(例：机械设备包月租赁，车况较差，平时维护保养不善。机械设备有了故障不分析主客观原因，不追究当事人的责任，坏了有料就换，无料就等。临时工未经过严格培训考核就上岗造成机械非正常损坏，影响施工进度。
    综上所述，当前项目部的成本管理，只是会计的事后核算，而不是事前预防和事中控制。原因有：成本意识淡薄，简单地认为成本管理是财务部门或者是上级领导的事，与自己无关，只是注重“生产任务的完成”和“承包盈亏”，在群体中产生“负效应”。因此，动员项目部全员参与成本控制，深化项目部的成本管理势在必行。 8.降低施工成本的对策 8.1减少项目建设成本方法
    如何降低施工项目成本应该是开源和节流同样。只开源不节流，或者只节流不开源，所有这些都不能达到降低成本的目的，或至少不会有降低成本的预期效果。项目成本控制措施，概括起来有四个主要领域：组织措施，技术措施，经济措施和合同措施。 8.2创建新的成本管理体系和管理机制
    创建新的成本管理系统的主要思想是让所有员工知道自己的成本管理，每个员工都有密切的关系，它应该被共享和员工共同取得的成就。主要实现方法如下：在主管部门进行详细的预算，以保证企业获得正常利润，炼油成本，并实现到指定位置。其主要目的是形成一个巨大的成本管理网络，使每个部门明确自己的财务状况，从自己的位置，考虑，然后与各部门沟通，从而大大降低了成本，而且最大的优点是易于管理。 9.总结
    施工项目成本管理和控制不是一个简单的问题，它需要全体员工的共同努力。在当今不断变化的市场经济中，企业必须不断提高其运行控制模式继续下去。因此，建筑企业认识到成本控制的重要性，加强和改进控制和管理模式，投入大力气解决这个问题的同时，能有公司希望得到不败。在不断的摸索找到成本控制的最佳值，无论是能够极大地提高了企业的经济效益，最终实现公司的发展目标。

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