Internal cost control is the business activities to ensure effective business and assets of the security and integrity, identify and correct errors and fraud, the accounting information to ensure real, legitimate, complete, in order to develop and implement policies, measures and procedures.
First, the project cost control within the main content
One. Project department is cost control center, the cost accounting department of each object is the project the cost of individual projects.
Project cost control according to the following procedures: (1) from the Department of the Ministry of Commerce in conjunction with the project manager to determine project cost; (2) Department of the preparation of target cost project manager; (3) the cost of the project manager in implementation of goals; (4) Department of Commerce Finance Department in conjunction with engineering, materials, production management of the Department of the validation of the project cost reporting, monitoring the implementation of target costs; (5) Project Manager, Production Management Department, Ministry of the contract budget, project finance department works on the feedback of assessment information .
2. To establish an effective internal control system of project cost
Internal control system, including specifically the three independent control level. The first level is the integration of the entire process in the project of mutual restraint, mutual restraint, the establishment of case-based surveillance defense; second level staff engaged in the business, business processes must be clear authority and responsibilities the general business or direct contact with the client's business, are to go through a review of key business functions to implement the system of sign recognition, professional positions should be equipped with strong sense of responsibility, ability to work full staff, and included procedures, and standardized management, will oversee the Regular direct feedback process and the settlement of the financial sector to the person in charge; third level is based on the current audit, auditing, discipline inspection departments, based on the establishment of a direct leadership of the company and independent of the audit department's audit team. Routine audit by the internal audit team, project audits, implementation reports, financial statements and other means of supervision and review of the implementation of the "investigation" based supervision of defense.
3. Lies the implementation of the project cost control
Project cost control throughout the whole process of project construction, should we deal with sequential implementation, responsibilities to the people, in accordance with the system and the constitution process, efforts to achieve practical results. In the project cost control process focused primarily on the following: (1) to project the basic situation. Decision-making and management through the investigation and understanding of the preparation of the tender on the project, including the fixed fee, to take charge standard, the price, amount of major projects, construction site surroundings, access to on-site construction teams to master the technical conditions, quality of personnel , equipment, energy, ease of construction time, construction program to develop a scientific and effective construction methods. (2) decomposition of cost control targets, attaches great importance to the major cost items. Construction, the main project is the construction of direct material costs, which are generally in the direct cost of more than 60%, it should attach great importance to the project cost control, cost reduction potential is the most cost-control program. (3) Mechanical control of user fees. Rationally determine the Jixietaiban fixed, the bicycle stand-alone accounting models and operators to implement the individual, so that prior calculation and control and, after evaluation, to improve mechanical efficiency, over-complete sets for classes of fixed workload, attention control the cost of machinery and equipment enclosure. (4) The cost of labor costs and on-site provision. On the one hand grasping the staff, and posts and fixed number of project organization structure to lean, efficient, minimizing labor costs and the actual winning wage gap. On the other hand pay attention to the control of indirect costs, adopt a document approving a funding system that controls hospitality, travel, office expenses, telephone charges, lower the amount of consumption of consumables and other miscellaneous expenses.
Second, the major project cost control measures
Construction project manager for the project organizers, the full realization of the project objectives were the first responsibility, therefore, naturally, the project manager project cost, control of the first responsible person. Project cost control to achieve established goals from the beginning to achieve in the whole process of project implementation, therefore, timely feedback on project cost control within the information has become critical in the process. The achievement of project cost control efforts primarily in the following areas:
1. To establish the cost of accountability, better cost control operation mechanism. (1) improve cost accountability. Cost control and economic responsibility system complement each other, the implementation of the project cost responsibility is the key to effective control of costs. (2) setting up the project cost control system. In order to effectively control the cost of construction expenditures, to prevent loss and waste, the cost of construction should be an effective control system, respectively. (3) The full cost of raising awareness to the implementation of cost-effective allocation of responsibility to guide and enhance awareness of the important means of full cost.
2. To implement cost-influencing factors of enterprise-wide process control. (1) The project department should break down the cost of the project objectives, implementation of the project cost at all levels of responsibility and reward and punishment approach, and the cost of the project goals at all levels of responsibility for signing the contract, the cost of raising awareness of the project at all levels to mobilize the full involved in the project cost control; (2) to strengthen labor and wage management, in particular to strengthen the management of labor force; (3) Strengthen management of material, reducing material consumption; (4) to strengthen equipment management and improve the operability of equipment utilization and efficiency; (5) strengthening quality management; (6) a reasonable set of project management institutions; (7) to strengthen project cost accounting, timely cost analysis, implementation of cost improvement measures, so that all cost control within the target cost for the enterprises to create more of benefits.