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隨著市場經濟不斷發展(zhan)，建設工(gong)(gong)程施(shi)工(gong)(gong)投（招）標(biao)制(zhi)度的(de)不斷完善，合理價成為業(ye)主選擇(ze)承包單位的(de)主要因(yin)素，因(yin)此，有(you)效控制(zhi)項目(mu)施(shi)工(gong)(gong)成本，增強企業(ye)自(zi)身競爭力，愈(yu)(yu)來愈(yu)(yu)成為建筑施(shi)工(gong)(gong)企業(ye)經營(ying)管理工(gong)(gong)作的(de)重(zhong)要方(fang)面。

工(gong)(gong)(gong)程項(xiang)目(mu)(mu)(mu)(mu)施(shi)(shi)工(gong)(gong)(gong)責(ze)任(ren)成(cheng)(cheng)本(ben)管(guan)(guan)理(li)(li)(li)是(shi)工(gong)(gong)(gong)程項(xiang)目(mu)(mu)(mu)(mu)施(shi)(shi)工(gong)(gong)(gong)過(guo)(guo)程中，以(yi)項(xiang)目(mu)(mu)(mu)(mu)部、作業隊和各職(zhi)能部門為責(ze)任(ren)中心，以(yi)項(xiang)目(mu)(mu)(mu)(mu)成(cheng)(cheng)本(ben)為對象(xiang)，通過(guo)(guo)各項(xiang)管(guan)(guan)理(li)(li)(li)對成(cheng)(cheng)本(ben)費用發生進(jin)行控制(zhi)與考核(he)，其根本(ben)目(mu)(mu)(mu)(mu)的(de)在(zai)于通過(guo)(guo)成(cheng)(cheng)本(ben)控制(zhi)的(de)各種手段，達(da)到可(ke)能實現較低的(de)目(mu)(mu)(mu)(mu)標(biao)成(cheng)(cheng)本(ben)的(de)要求。所以(yi)，提高經濟效益(yi)是(shi)項(xiang)目(mu)(mu)(mu)(mu)管(guan)(guan)理(li)(li)(li)最(zui)終追(zhui)求目(mu)(mu)(mu)(mu)標(biao)之一(yi)，也是(shi)企業防風險、謀發展的(de)根本(ben)保證。在(zai)此，就加強項(xiang)目(mu)(mu)(mu)(mu)施(shi)(shi)工(gong)(gong)(gong)責(ze)任(ren)成(cheng)(cheng)本(ben)管(guan)(guan)理(li)(li)(li)談一(yi)點(dian)認識。

一、建立和完善項目工程內部運行體制
根據(ju)公(gong)司工(gong)程項目管理(li)體制(zhi)，首先按(an)工(gong)程合同要(yao)求即時(shi)組建項目管理(li)機構。并針對項目責(ze)任成(cheng)本(ben)(ben)管理(li)，依據(ju)職責(ze)范圍成(cheng)立(li)責(ze)任成(cheng)本(ben)(ben)管理(li)領導小組，建立(li)健全(quan)崗位責(ze)任制(zhi)度(du)，制(zhi)定(ding)《責(ze)任成(cheng)本(ben)(ben)管理(li)實施辦法》和與(yu)之相配套的機械設備、物(wu)資、人工(gong)、安全(quan)質量、驗(yan)工(gong)計價(jia)等一系列管理(li)措施，明確成(cheng)本(ben)(ben)管理(li)目標，堅持定(ding)期(qi)責(ze)任成(cheng)本(ben)(ben)分析，完善成(cheng)本(ben)(ben)核算機制(zhi)。

二、做好責任成本計劃，編制責任成本預算
項目(mu)(mu)責(ze)任(ren)成(cheng)本(ben)(ben)(ben)是對項目(mu)(mu)實(shi)施(shi)總量控制的依(yi)據，由項目(mu)(mu)管理費和工(gong)程直(zhi)接成(cheng)本(ben)(ben)(ben)兩部(bu)分組(zu)成(cheng)。項目(mu)(mu)部(bu)在開(kai)工(gong)之前，責(ze)任(ren)成(cheng)本(ben)(ben)(ben)管理領導小(xiao)組(zu)根(gen)據工(gong)程造價，結(jie)合項目(mu)(mu)所(suo)在地施(shi)工(gong)期間(jian)的用工(gong)及材(cai)料(liao)市場(chang)行(xing)情(qing)(qing)，參考定(ding)額及企(qi)業完成(cheng)同類項目(mu)(mu)的人工(gong)、材(cai)料(liao)、機械等(deng)消耗水平(ping)，確定(ding)項目(mu)(mu)目(mu)(mu)標(biao)責(ze)任(ren)成(cheng)本(ben)(ben)(ben)。為了更加(jia)切合各條施(shi)工(gong)線實(shi)際，項目(mu)(mu)部(bu)要在責(ze)任(ren)預算的基(ji)礎上，根(gen)據建設(she)單位(wei)具(ju)體工(gong)程要求，及施(shi)工(gong)組(zu)織設(she)計、材(cai)料(liao)、機械定(ding)額，當地人力資源、物資采購等(deng)情(qing)(qing)況，認真(zhen)分析(xi)工(gong)程特點(dian)，就工(gong)程單價細化到(dao)各工(gong)序(xu)，測定(ding)出(chu)合理的責(ze)任(ren)成(cheng)本(ben)(ben)(ben)預算，做(zuo)好責(ze)任(ren)成(cheng)本(ben)(ben)(ben)計劃，并為項目(mu)(mu)部(bu)與(yu)施(shi)工(gong)作業隊簽(qian)訂內部(bu)責(ze)任(ren)成(cheng)本(ben)(ben)(ben)承包協議做(zuo)好準備。

三、加強成本費用控制，落實責任成本
責任成本費用(yong)包括五大項(xiang)：即人工費、材料費、機械使用(yong)費、直接(jie)費用(yong)及間接(jie)成本費用(yong)，控制(zhi)這項(xiang)費用(yong)是搞好責任成本管理的關鍵。

（一）抓好工費總額的控制
工(gong)(gong)(gong)費(fei)總(zong)額(e)以項目工(gong)(gong)(gong)程合(he)同(tong)價為(wei)基礎，通(tong)常(chang)按照工(gong)(gong)(gong)程人工(gong)(gong)(gong)費(fei)所(suo)占比例，結合(he)工(gong)(gong)(gong)程工(gong)(gong)(gong)期、施(shi)(shi)工(gong)(gong)(gong)人員(yuan)、管理(li)服務人員(yuan)人數等因素，測算人工(gong)(gong)(gong)費(fei)總(zong)額(e)。為(wei)實現工(gong)(gong)(gong)費(fei)總(zong)額(e)不突破，關(guan)鍵是控制施(shi)(shi)工(gong)(gong)(gong)總(zong)人數，完善作業(ye)層(ceng)分配制度，加快(kuai)施(shi)(shi)工(gong)(gong)(gong)進度。嚴格控制勞動用(yong)(yong)工(gong)(gong)(gong)人數，最大(da)限度的減少非生產用(yong)(yong)工(gong)(gong)(gong)。同(tong)時，施(shi)(shi)工(gong)(gong)(gong)按每(mei)(mei)月(yue)完成(cheng)的任(ren)(ren)務量(liang)，考(kao)核安全、質量(liang)、施(shi)(shi)工(gong)(gong)(gong)進度等，實行(xing)定員(yuan)定崗定薪，獎金與完成(cheng)生產任(ren)(ren)務、安全質量(liang)直接(jie)掛勾，每(mei)(mei)月(yue)嚴格執(zhi)行(xing)簽(qian)訂的內部責任(ren)(ren)成(cheng)本承包協(xie)議(yi)單價進行(xing)考(kao)核與獎罰(fa)。

（二）抓好材料費的控制
項目最大的(de)成(cheng)本費(fei)用(yong)是(shi)材(cai)(cai)料(liao)(liao)(liao)(liao)費(fei)用(yong)，工(gong)(gong)程(cheng)施(shi)工(gong)(gong)材(cai)(cai)料(liao)(liao)(liao)(liao)費(fei)占工(gong)(gong)程(cheng)成(cheng)本的(de)60~70%左右(you)，對材(cai)(cai)料(liao)(liao)(liao)(liao)費(fei)的(de)控(kong)制在于(yu)數量與(yu)價格(ge)兩個方面，根據項目特點(dian)，項目部(bu)從計劃、采(cai)購(gou)、貯存(cun)、發放(fang)、生產過程(cheng)等各環節嚴(yan)格(ge)控(kong)制材(cai)(cai)料(liao)(liao)(liao)(liao)消耗。一是(shi)嚴(yan)格(ge)按(an)照設計圖(tu)和現場需要進行(xing)提料(liao)(liao)(liao)(liao)，做(zuo)好(hao)材(cai)(cai)料(liao)(liao)(liao)(liao)計劃；二是(shi)在材(cai)(cai)料(liao)(liao)(liao)(liao)價格(ge)控(kong)制上，建立定(ding)(ding)期公(gong)布項目部(bu)采(cai)購(gou)物(wu)品限(xian)價信(xin)息(xi)(xi)和供貨商信(xin)息(xi)(xi)制度(du)，堅(jian)決(jue)執(zhi)行(xing)物(wu)資采(cai)購(gou)計劃，杜絕無序與(yu)高額(e)采(cai)購(gou)；三是(shi)規范材(cai)(cai)料(liao)(liao)(liao)(liao)的(de)貯存(cun)，定(ding)(ding)期進行(xing)材(cai)(cai)料(liao)(liao)(liao)(liao)盤點(dian)，盤活存(cun)量資產，周轉料(liao)(liao)(liao)(liao)、易購(gou)料(liao)(liao)(liao)(liao)實現零庫存(cun)；四是(shi)嚴(yan)格(ge)定(ding)(ding)額(e)發料(liao)(liao)(liao)(liao)，強化(hua)料(liao)(liao)(liao)(liao)庫就是(shi)商店的(de)觀念；五是(shi)杜絕施(shi)工(gong)(gong)過程(cheng)的(de)材(cai)(cai)料(liao)(liao)(liao)(liao)浪費(fei)，制定(ding)(ding)材(cai)(cai)料(liao)(liao)(liao)(liao)節超、修(xiu)舊利(li)廢獎(jiang)罰措施(shi)；六是(shi)加強溝通協調(diao)，做(zuo)好(hao)項目轉換期間材(cai)(cai)料(liao)(liao)(liao)(liao)移交(jiao)工(gong)(gong)作，防止推諉(wei)扯皮而導致人為的(de)損(sun)失和浪費(fei)。

（三）嚴格控制機械費用
工(gong)程施工(gong)中(zhong)，機(ji)(ji)(ji)(ji)械(xie)(xie)費用(yong)(yong)是(shi)(shi)常(chang)虧項(xiang)(xiang)目(mu)，是(shi)(shi)成本控制很重要(yao)的(de)(de)一環，我們通常(chang)從(cong)油(you)料費、修(xiu)理費及汽車過路費進行(xing)控制。一是(shi)(shi)油(you)料費辦理定(ding)點加油(you)，出具收(shou)、發單據，同時(shi)(shi)進行(xing)機(ji)(ji)(ji)(ji)械(xie)(xie)運行(xing)耗油(you)核(he)算；二是(shi)(shi)修(xiu)理費用(yong)(yong)要(yao)編制與提報設備運轉、維(wei)(wei)修(xiu)和保養計(ji)劃，保證設備的(de)(de)完(wan)好率，對所(suo)有操作、維(wei)(wei)修(xiu)、管理人(ren)(ren)員實(shi)行(xing)定(ding)人(ren)(ren)定(ding)機(ji)(ji)(ji)(ji)負責，駕(jia)駛人(ren)(ren)員事(shi)(shi)前事(shi)(shi)中(zhong)事(shi)(shi)后三檢(jian)查，管理人(ren)(ren)員包(bao)機(ji)(ji)(ji)(ji)管理，個人(ren)(ren)收(shou)入與機(ji)(ji)(ji)(ji)械(xie)(xie)掛鉤；三是(shi)(shi)機(ji)(ji)(ji)(ji)械(xie)(xie)設備、配(pei)(pei)件的(de)(de)采購(gou)，根據機(ji)(ji)(ji)(ji)械(xie)(xie)設備完(wan)成任務情況(kuang)及配(pei)(pei)件、燃料消(xiao)耗情況(kuang)，對機(ji)(ji)(ji)(ji)械(xie)(xie)管理人(ren)(ren)員節(jie)約(yue)材料的(de)(de)給予獎勵；四是(shi)(shi)對特殊情況(kuang)下使(shi)用(yong)(yong)、不常(chang)用(yong)(yong)機(ji)(ji)(ji)(ji)械(xie)(xie)或(huo)購(gou)買金(jin)額較大(da)的(de)(de)設備采取臨時(shi)(shi)租賃，減(jian)少(shao)資金(jin)投入；五(wu)是(shi)(shi)項(xiang)(xiang)目(mu)部積(ji)極開展科技攻關(guan)和修(xiu)舊利(li)廢活動，提高在用(yong)(yong)設備的(de)(de)利(li)用(yong)(yong)率，最大(da)效率節(jie)約(yue)機(ji)(ji)(ji)(ji)械(xie)(xie)購(gou)置費。

四、優化施工方案，降低施工成本
項(xiang)目(mu)(mu)的(de)施(shi)(shi)(shi)工(gong)組織設計(ji)，是整個(ge)(ge)項(xiang)目(mu)(mu)施(shi)(shi)(shi)工(gong)的(de)指導文(wen)件，是項(xiang)目(mu)(mu)部施(shi)(shi)(shi)工(gong)進度(du)、質量(liang)控制(zhi)、降低成本的(de)關鍵管理環節。為此，項(xiang)目(mu)(mu)施(shi)(shi)(shi)工(gong)中要充分發揮技術人員的(de)主觀能動性(xing)，鼓(gu)勵他們對投標施(shi)(shi)(shi)工(gong)組織設計(ji)中技術方(fang)案(an)進行現(xian)場考(kao)察，結合(he)實際根據規范(fan)、合(he)同、工(gong)期等，擬定(ding)多(duo)個(ge)(ge)方(fang)案(an)進行比(bi)較，廣泛征集(ji)各方(fang)面(mian)意見，對工(gong)程項(xiang)目(mu)(mu)的(de)施(shi)(shi)(shi)工(gong)進度(du)，施(shi)(shi)(shi)工(gong)方(fang)法、質量(liang)、安全等各方(fang)面(mian)做出最優的(de)施(shi)(shi)(shi)工(gong)安排，合(he)理配(pei)置資源，制(zhi)定(ding)節約(yue)和綜(zong)合(he)利(li)用資源的(de)目(mu)(mu)標與措施(shi)(shi)(shi)，確定(ding)合(he)理的(de)施(shi)(shi)(shi)工(gong)程序，以保證工(gong)程施(shi)(shi)(shi)工(gong)的(de)順利(li)進行，從而提高經濟(ji)效益。

五、加強勞務隊伍和分包工程的管理
勞務(wu)隊(dui)(dui)是(shi)彌補(bu)項目工(gong)(gong)程(cheng)資源不足，實現企業(ye)(ye)擴大再生產的重要補(bu)充(chong)力量。選(xuan)好用好勞務(wu)隊(dui)(dui)，充(chong)分發(fa)揮"用時即來，完工(gong)(gong)即退(tui)，靈活機動(dong)"的優勢，是(shi)項目提高經(jing)濟效(xiao)益的有效(xiao)途(tu)徑。項目部嚴(yan)格執行公司有關規定(ding)，選(xuan)用證件齊全(quan)，有信譽、有業(ye)(ye)績、有資金(jin)、有能力的民工(gong)(gong)隊(dui)(dui)伍。承包(bao)的工(gong)(gong)程(cheng)遵(zun)守法(fa)律法(fa)規和上級規定(ding)，履行合同約定(ding)和工(gong)(gong)程(cheng)進度計(ji)(ji)價(jia)，不得超計(ji)(ji)價(jia)撥(bo)款(kuan)。在管(guan)理上要與內部施工(gong)(gong)作(zuo)業(ye)(ye)隊(dui)(dui)一(yi)樣對待，嚴(yan)禁以包(bao)代管(guan)，包(bao)而(er)不管(guan)，預防發(fa)生事(shi)故。

六、加強合同管理，完善計價辦法
 

七、抓好直接、間接費用控制
項目(mu)部管理人(ren)員(yuan)及作(zuo)業人(ren)員(yuan)實行定(ding)員(yuan)定(ding)崗編制(zhi)(zhi)，按照(zhao)公司崗位薪資制(zhi)(zhi)，每月根據項目(mu)完成生(sheng)產(chan)任(ren)務、安(an)全、質(zhi)量(liang)情況，確(que)定(ding)薪資。對(dui)房租、電話、辦(ban)公費、交通(tong)住宿、生(sheng)活水電等費用(yong)(yong)(yong)，實行部門定(ding)額包(bao)干使用(yong)(yong)(yong)；對(dui)招待費開支，堅持"事先報告、領導簽字(zi)、財務審核(he)報銷(xiao)"制(zhi)(zhi)度，從(cong)各方(fang)面降(jiang)低工(gong)程成本。直接(jie)、間(jian)接(jie)費用(yong)(yong)(yong)是在職工(gong)中影響(xiang)面最(zui)廣的(de)一個(ge)環節，這(zhe)些費用(yong)(yong)(yong)不但要從(cong)嚴控制(zhi)(zhi)，更重(zhong)要是關系到(dao)(dao)項目(mu)部形象(xiang)、風(feng)氣問題(ti)，影響(xiang)到(dao)(dao)職工(gong)的(de)工(gong)作(zuo)熱情與工(gong)作(zuo)態度，抓得好將起到(dao)(dao)事半功倍的(de)效果。

八、加強安全質量管理， 降低工程成本
在(zai)(zai)責任(ren)成本管理(li)(li)(li)中，項(xiang)目(mu)(mu)部(bu)要把安(an)全(quan)(quan)質(zhi)量貫穿于成本管理(li)(li)(li)的始終(zhong)，實行安(an)全(quan)(quan)質(zhi)量一票否決制(zhi)，職工(gong)(gong)(gong)(gong)收(shou)入與安(an)全(quan)(quan)質(zhi)量掛鉤，確保項(xiang)目(mu)(mu)施(shi)(shi)工(gong)(gong)(gong)(gong)現場(chang)人員的人身安(an)全(quan)(quan)和機械設(she)備安(an)全(quan)(quan)，是施(shi)(shi)工(gong)(gong)(gong)(gong)現場(chang)管理(li)(li)(li)的重要內容。在(zai)(zai)項(xiang)目(mu)(mu)施(shi)(shi)工(gong)(gong)(gong)(gong)中，加強現場(chang)安(an)全(quan)(quan)管理(li)(li)(li)，防止安(an)全(quan)(quan)事故(gu)(gu)的發生(sheng)，從而減(jian)少(shao)項(xiang)目(mu)(mu)成本開支。從以往(wang)事故(gu)(gu)教訓看，一些工(gong)(gong)(gong)(gong)程項(xiang)目(mu)(mu)的盈得利潤(run)往(wang)往(wang)被事故(gu)(gu)損耗一空(kong)。因(yin)此，在(zai)(zai)項(xiang)目(mu)(mu)施(shi)(shi)工(gong)(gong)(gong)(gong)中，千萬不能忽視安(an)全(quan)(quan)管理(li)(li)(li)工(gong)(gong)(gong)(gong)作，切實防止因(yin)安(an)全(quan)(quan)管理(li)(li)(li)工(gong)(gong)(gong)(gong)作不到(dao)位而影(ying)響(xiang)工(gong)(gong)(gong)(gong)程項(xiang)目(mu)(mu)的經濟效益。

工(gong)(gong)(gong)程(cheng)(cheng)質(zhi)(zhi)(zhi)量(liang)(liang)成本(ben)是指為保證和提高工(gong)(gong)(gong)程(cheng)(cheng)質(zhi)(zhi)(zhi)量(liang)(liang)而支出的一(yi)切費用(yong)，以及(ji)未達到質(zhi)(zhi)(zhi)量(liang)(liang)標準而生產的一(yi)切質(zhi)(zhi)(zhi)量(liang)(liang)事故(gu)損失費用(yong)。在施工(gong)(gong)(gong)中，重點要加(jia)強工(gong)(gong)(gong)程(cheng)(cheng)項目(mu)技術質(zhi)(zhi)(zhi)量(liang)(liang)檢驗及(ji)人員的工(gong)(gong)(gong)作水平(ping)，提高操作人員的技術素質(zhi)(zhi)(zhi)，嚴把各道工(gong)(gong)(gong)序質(zhi)(zhi)(zhi)量(liang)(liang)關，以動態控(kong)制(zhi)提高工(gong)(gong)(gong)程(cheng)(cheng)質(zhi)(zhi)(zhi)量(liang)(liang)一(yi)次合格率，避免返工(gong)(gong)(gong)及(ji)質(zhi)(zhi)(zhi)量(liang)(liang)事故(gu)的發生，降低(di)質(zhi)(zhi)(zhi)量(liang)(liang)成本(ben)，提高經濟效益。

目前，許多施工項目是工程量清單報價以合理價中標。但實際施工中，有些項目的工作內容往往會有所改變，是投標所不能預料的，甚至有些施工項目是工程量清單所不包含的。項目部要熟悉合同條款，分析合同單價組成以及報價外的實際支出費用，積極向業主和設計部門反映，力求得到業主及設計的認可，調整工程價款，簽訂補充合同，以增加收入。同時，項目部要建立健全驗工計價管理辦法，有效堵塞零星用工計價漏洞，實行技術、安質、物資及項目責任人聯簽制度，  重慶建筑加固防止出現質量不合(he)格而計(ji)算或超計(ji)現象，建立(li)健全(quan)計(ji)價(jia)臺帳(zhang)。注重工程(cheng)報價(jia)（合(he)同價(jia)）外索賠，以(yi)爭(zheng)取(qu)最大效益。

九、定期進行考核,為實現責任成本目標提供保障
責任成(cheng)(cheng)本(ben)(ben)過(guo)程控制，重點是抓落實。為把內部成(cheng)(cheng)本(ben)(ben)管理落實到(dao)位(wei)，項(xiang)(xiang)目部要堅持月(yue)度(du)(du)或(huo)節點成(cheng)(cheng)本(ben)(ben)分析例會制度(du)(du)，深入細致地分析項(xiang)(xiang)目經濟活動(dong)的(de)各個環節，找準漏洞，對癥改進，定(ding)期進行(xing)項(xiang)(xiang)目成(cheng)(cheng)本(ben)(ben)核算，編制成(cheng)(cheng)本(ben)(ben)報告，考(kao)核責任成(cheng)(cheng)本(ben)(ben)執行(xing)情(qing)況(kuang)。同時建立(li)激勵和約(yue)束機制，將(jiang)責任成(cheng)(cheng)本(ben)(ben)與作(zuo)業單位(wei)、職(zhi)工(gong)(gong)(gong)個人利益結合起來，節約(yue)有(you)獎，超支(zhi)必(bi)罰，增加(jia)職(zhi)工(gong)(gong)(gong)的(de)成(cheng)(cheng)本(ben)(ben)管理意識，提高降耗的(de)自覺(jue)性，調動(dong)職(zhi)工(gong)(gong)(gong)積極性。

綜上(shang)所述(shu)：工程項(xiang)目(mu)的(de)(de)(de)效益，是企(qi)業生存和(he)發展的(de)(de)(de)物質基礎(chu)和(he)經營目(mu)的(de)(de)(de)，是經營管(guan)理的(de)(de)(de)著(zhu)眼點(dian)(dian)和(he)落腳點(dian)(dian)。項(xiang)目(mu)成本是一項(xiang)綜合性(xing)很強(qiang)的(de)(de)(de)指標，它涉(she)及到項(xiang)目(mu)組織中各個部(bu)門、單位和(he)班組，并與(yu)(yu)每個職工利益密切相關。因此(ci)，做好項(xiang)目(mu)成本的(de)(de)(de)控(kong)制(zhi)僅靠管(guan)理人員(yuan)的(de)(de)(de)努力，是遠遠不夠的(de)(de)(de)，它需要全員(yuan)參與(yu)(yu)、全方位、全過程控(kong)制(zhi)。

利用現(xian)代化的信(xin)息技(ji)術，使用類(lei)似施(shi)工項(xiang)目責任成(cheng)(cheng)本管(guan)理系統，項(xiang)目部(bu)(bu)可(ke)(ke)進行成(cheng)(cheng)本管(guan)理水平的自檢。責任成(cheng)(cheng)本管(guan)理環節是(shi)(shi)否缺(que)失，各部(bu)(bu)門業(ye)務數據(ju)是(shi)(shi)否缺(que)項(xiang)等(deng)真實情況，上場即(ji)可(ke)(ke)洞悉，提高(gao)了責任成(cheng)(cheng)本管(guan)理的透明(ming)度。