电力施工项目成本管理与控制模型研究
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摘要
近年来我国电力行业经历了突飞猛进的发展,电力作为一个国家重要的能源动力,是国家经济生产正常进行、人民生活稳定有序展开的重要动力和保障,具有重要地位,因此长期以来一直成为国家经济发展战略中的重点和先行行业。根据《电力行业“十二五”规划》可知,在未来几年,电力系统仍将经历高速发展,不断优化电源结构并加大电网建设。随着电力行业的飞速发展,电力施工项目的数量急速增加,电力建设企业也经历着前所未有的发展机遇和竞争挑战。成本管理作为传统项目管理的重要环节,同样也是电力施工项目管理中最重要的组成部分。项目成本的有效管理,直接关系着项目造价、项目利润以及电力建设企业的经济效益,同时,成本管理也间接对施工项目质量、工期等有重要影响。因此,加强施工项目成本管理是电力建设企业适应行业发展、满足市场需求、提升自身竞争力以及提高企业效益的有效途径。
电力施工项目成本的构成复杂多样,存在项目施工过程的始终,且不同的成本划分方式所造成的成本核算结果也不相同。一般情况下,从施工整体进度过程的角度区分,电力施工项目的成本包括施工前成本、施工过程成本以及施工后成本；从项目消耗的资源角度区分,又可分为材料成本、人工成本、设备机械成本等。不同划分方式下成本的归类不尽相同,但又存在交叉,这也给项目精确的成本管理和控制带来困难。
在激烈的电力施工项目市场竞争环境下,电力建设企业针对施工项目的成本管理关系到企业的盈利。同时,随着劳动力、原材料价格的不断攀升,施工项目的成本压力也逐渐增大,电力建设企业需要不断提升其项目成本的管理和控制能力以提升自身的市场竞争力。一方面要加强项目成本的整体控制,提升项目的利润空间；另一方面也要优化成本结构,加强成本控制评价,提高成本效率。但是,由于缺乏充分的方法指导及实践经验借鉴,电力建设企业难以掌握科学的施工项目成本管理的方法,相应的管理也欠缺系统性与全面性。
本文基于电力施工项目的特点和其成本控制的现存问题分析,提出系统化建立施工项目成本控制和管理体系的思路,并在此基础上针对体系中的各模块成本控制进行深入的理论、方法研究和实证分析。主要研究内容包括：
(1)提出系统建立电力施工项目成本管理体系。将施工项目成本管理工作体系化,提出从组织体系、人工成本、材料成本和设备成本等多方面对施工项目成本进行管理和控制。
(2)建立项目成本管理的组织体系,从组织机构和岗位设置的角度提出项目成本管理所应具备的组织基础及其相应职责；优化项目成本管理流程,从成本计划、成本实施、成本核算以及成本评价全过程贯穿成本控制。
(3)构建电力施工项目人工成本“四维控制”模型。首先进行电力施工项目人工成本决策研究,通过运用均衡价格理论确定项目整体人工成本水平,并进行不同导向的人工成本方案研究；其次建立人工成本分析体系,从多个角度对施工项目的人工成本进行分析；最后从投入限额、边际效益、变动弹性以及过程管理角度建立电力施工项目人工成本“四维控制”的全面控制体系。
(4)从电力施工项目材料费用的构成和不同方面的控制进行材料成本控制研究。首先分析施工项目材料成本构成,明确项目中材料成本的主要内容；其次从材料价格、材料用量以及材料流通三个方面对材料成本控制进行研究；最后在此基础上提出材料成本核算与考核。
(5)构建基于三角模糊数和TOPSIS决策法的电力施工项目设备成本控制模型。在此研究中,首先从设备全寿命周期的角度对施工项目设备成本进行全面分析,并确定从设备方案决策的角度进行设备成本控制研究的思路；其次建立设备方案的多目标决策模型,并运用基于三角模糊数的方法进行指标权重研究；最后运用TOPSIS法进行方案决策研究。
(6)构建基于ANP和综合模糊评价方法的电力施工项目成本控制效果评价模型。从项目成本控制的整体角度进行效果评价研究,首先提出成本评价的指标体系,从项目整体和各模块成本控制等多方面对成本控制效果进行全面评价,并引入网络层次分析法进行指标权重确定研究；其次建立相应的综合模糊评价模型,对项目成本管理进行全面评价。
In recent years, electric power industry in china is developing rapidly, as one of the most important energy, electric power is the motive force source of economic growth and social stability, so electric power industry is always the focal point of the national economic development strategy. According to the electric power industry in the12th Five Year Plan, in the next few years, power system will get rapid development, constantly optimize the power structure and increase investment of the power grid construction. As the key link of the traditional project management, cost management is also the important part of electric power construction project management. Effective management to project cost, is directly related to the project cost, project profit and the economic benefits of the electric power construction enterprise, moreover, makes indirectly impact on project quality and project duration. So that, Strengthening the cost management of construction project is an effective way to adapt to the development of the industry, meet the market demand, enhance the competitiveness of their own and improve enterprise efficiency, for the electric power construction enterprises.
The constitution of the electric power construction project cost is complex and diversified, throughout the project construction process. In general, distinguished from the overall schedule of the construction project, it includes up-front cost, running cost and subsequent cost; If distinguished from the resources, it includes material cost, labor cost and equipment cost, and so on. Cost classification from various angles is different, but they crossed each other, which might get the management and control to cost into trouble.
In the fierce market competition environment, construction project cost management, for the electric power construction enterprise, is related to the enterprise profit. At the same time, with the steadily rising of the labor cost and raw materials prices, the cost pressure increases gradually, so that electric power construction enterprise need to enhance the capabilities of management and control about project cost in order to enhance their market competitiveness. For one thing, we should strengthen overall control to project cost, and enhance profit space of project; for another, we also should optimize cost structure, strengthen cost control evaluation, improve cost efficiency. But due to the lack of adequate guidance and practice experience, it is difficult for electric power construction enterprise to grasp the scientific methods of project cost management, The corresponding management is also lack of systematic and comprehensive.
Based on the characteristics of electric power construction project and analysis of its cost control, this paper put forward some ideas and proposals for building a systematic system of construction project management and cost control. And on this basis, this paper is devoted to theoretical research, method study and example analysis from all kinds of cost control modules. The main contents are as following:
(1) Build a systematic system for cost management in electric power construction project. Which makes the cost management in construction project more systematic, This system explains the methods of cost management and cost control in construction project from following aspects:organization system, labor cost, material cost and the equipment cost and other aspects
(2) Establish organizational system of project cost management. From the point of organization and post setting, introduce the organization foundation and corresponding responsibilities of project cost management; optimize process of project cost management, control cost four aspects:cost plan, cost implementation, cost accounting and cost evaluation.
(3) Establish the "four demension" controlling model of labor cost in electrical power project. In this research, firstly do some research on the labor cost decision, the price of overall labor cost in project are fixed, based on the theory of equilibrium price, and get research results about labor cost plan; secondly, from multiple dimensions, analysis labor cost in project with many indicators; at last, based on above research, establish the four-dimensional control model on labor cost in construction project, control system on overall labor cost is established from four angles as following: Investment allowance, marginal benefit, flexible elasticity, process management.
(4) In the research on how to control the material cost, firstly, analysis the constitution of material cost in the construction project, definite the main content of the material cost in the construction project; secondly, do some research on material cost control from three aspects:material price, material quantity, circulation of material, at last, Material cost accounting and assessment are proposed based on above research.
(5) Establish the machine cost control model based on the TOPSIS method. In the research on equipment cost control, first of all, do overall analysis about equipment cost from the perspective of life cycle of equipment, and give a resolution to how to control equipment cost from the angle of equipment scheme decision; Then, establish the multi objective decision-making model, and analysis the index weight with the method based on triangular fuzzy number; at last, do some research on program decisions with TOPSIS model.
(6) Finally, establish the cost controlling evaluate model based on fuzzy evaluation method. This paper assess the effects of cost control from the perspective of overall project. Firstly, Cost evaluation index system of cost evaluation is established, which is complex and comprehensive, index weight is laid down with ANP method; secondly, the comprehensive fuzzy evaluation model is established in order to evaluating project cost management.
电力施工项目成本的构成复杂多样,存在项目施工过程的始终,且不同的成本划分方式所造成的成本核算结果也不相同。一般情况下,从施工整体进度过程的角度区分,电力施工项目的成本包括施工前成本、施工过程成本以及施工后成本；从项目消耗的资源角度区分,又可分为材料成本、人工成本、设备机械成本等。不同划分方式下成本的归类不尽相同,但又存在交叉,这也给项目精确的成本管理和控制带来困难。
在激烈的电力施工项目市场竞争环境下,电力建设企业针对施工项目的成本管理关系到企业的盈利。同时,随着劳动力、原材料价格的不断攀升,施工项目的成本压力也逐渐增大,电力建设企业需要不断提升其项目成本的管理和控制能力以提升自身的市场竞争力。一方面要加强项目成本的整体控制,提升项目的利润空间；另一方面也要优化成本结构,加强成本控制评价,提高成本效率。但是,由于缺乏充分的方法指导及实践经验借鉴,电力建设企业难以掌握科学的施工项目成本管理的方法,相应的管理也欠缺系统性与全面性。
本文基于电力施工项目的特点和其成本控制的现存问题分析,提出系统化建立施工项目成本控制和管理体系的思路,并在此基础上针对体系中的各模块成本控制进行深入的理论、方法研究和实证分析。主要研究内容包括：
(1)提出系统建立电力施工项目成本管理体系。将施工项目成本管理工作体系化,提出从组织体系、人工成本、材料成本和设备成本等多方面对施工项目成本进行管理和控制。
(2)建立项目成本管理的组织体系,从组织机构和岗位设置的角度提出项目成本管理所应具备的组织基础及其相应职责；优化项目成本管理流程,从成本计划、成本实施、成本核算以及成本评价全过程贯穿成本控制。
(3)构建电力施工项目人工成本“四维控制”模型。首先进行电力施工项目人工成本决策研究,通过运用均衡价格理论确定项目整体人工成本水平,并进行不同导向的人工成本方案研究；其次建立人工成本分析体系,从多个角度对施工项目的人工成本进行分析；最后从投入限额、边际效益、变动弹性以及过程管理角度建立电力施工项目人工成本“四维控制”的全面控制体系。
(4)从电力施工项目材料费用的构成和不同方面的控制进行材料成本控制研究。首先分析施工项目材料成本构成,明确项目中材料成本的主要内容；其次从材料价格、材料用量以及材料流通三个方面对材料成本控制进行研究；最后在此基础上提出材料成本核算与考核。
(5)构建基于三角模糊数和TOPSIS决策法的电力施工项目设备成本控制模型。在此研究中,首先从设备全寿命周期的角度对施工项目设备成本进行全面分析,并确定从设备方案决策的角度进行设备成本控制研究的思路；其次建立设备方案的多目标决策模型,并运用基于三角模糊数的方法进行指标权重研究；最后运用TOPSIS法进行方案决策研究。
(6)构建基于ANP和综合模糊评价方法的电力施工项目成本控制效果评价模型。从项目成本控制的整体角度进行效果评价研究,首先提出成本评价的指标体系,从项目整体和各模块成本控制等多方面对成本控制效果进行全面评价,并引入网络层次分析法进行指标权重确定研究；其次建立相应的综合模糊评价模型,对项目成本管理进行全面评价。
In recent years, electric power industry in china is developing rapidly, as one of the most important energy, electric power is the motive force source of economic growth and social stability, so electric power industry is always the focal point of the national economic development strategy. According to the electric power industry in the12th Five Year Plan, in the next few years, power system will get rapid development, constantly optimize the power structure and increase investment of the power grid construction. As the key link of the traditional project management, cost management is also the important part of electric power construction project management. Effective management to project cost, is directly related to the project cost, project profit and the economic benefits of the electric power construction enterprise, moreover, makes indirectly impact on project quality and project duration. So that, Strengthening the cost management of construction project is an effective way to adapt to the development of the industry, meet the market demand, enhance the competitiveness of their own and improve enterprise efficiency, for the electric power construction enterprises.
The constitution of the electric power construction project cost is complex and diversified, throughout the project construction process. In general, distinguished from the overall schedule of the construction project, it includes up-front cost, running cost and subsequent cost; If distinguished from the resources, it includes material cost, labor cost and equipment cost, and so on. Cost classification from various angles is different, but they crossed each other, which might get the management and control to cost into trouble.
In the fierce market competition environment, construction project cost management, for the electric power construction enterprise, is related to the enterprise profit. At the same time, with the steadily rising of the labor cost and raw materials prices, the cost pressure increases gradually, so that electric power construction enterprise need to enhance the capabilities of management and control about project cost in order to enhance their market competitiveness. For one thing, we should strengthen overall control to project cost, and enhance profit space of project; for another, we also should optimize cost structure, strengthen cost control evaluation, improve cost efficiency. But due to the lack of adequate guidance and practice experience, it is difficult for electric power construction enterprise to grasp the scientific methods of project cost management, The corresponding management is also lack of systematic and comprehensive.
Based on the characteristics of electric power construction project and analysis of its cost control, this paper put forward some ideas and proposals for building a systematic system of construction project management and cost control. And on this basis, this paper is devoted to theoretical research, method study and example analysis from all kinds of cost control modules. The main contents are as following:
(1) Build a systematic system for cost management in electric power construction project. Which makes the cost management in construction project more systematic, This system explains the methods of cost management and cost control in construction project from following aspects:organization system, labor cost, material cost and the equipment cost and other aspects
(2) Establish organizational system of project cost management. From the point of organization and post setting, introduce the organization foundation and corresponding responsibilities of project cost management; optimize process of project cost management, control cost four aspects:cost plan, cost implementation, cost accounting and cost evaluation.
(3) Establish the "four demension" controlling model of labor cost in electrical power project. In this research, firstly do some research on the labor cost decision, the price of overall labor cost in project are fixed, based on the theory of equilibrium price, and get research results about labor cost plan; secondly, from multiple dimensions, analysis labor cost in project with many indicators; at last, based on above research, establish the four-dimensional control model on labor cost in construction project, control system on overall labor cost is established from four angles as following: Investment allowance, marginal benefit, flexible elasticity, process management.
(4) In the research on how to control the material cost, firstly, analysis the constitution of material cost in the construction project, definite the main content of the material cost in the construction project; secondly, do some research on material cost control from three aspects:material price, material quantity, circulation of material, at last, Material cost accounting and assessment are proposed based on above research.
(5) Establish the machine cost control model based on the TOPSIS method. In the research on equipment cost control, first of all, do overall analysis about equipment cost from the perspective of life cycle of equipment, and give a resolution to how to control equipment cost from the angle of equipment scheme decision; Then, establish the multi objective decision-making model, and analysis the index weight with the method based on triangular fuzzy number; at last, do some research on program decisions with TOPSIS model.
(6) Finally, establish the cost controlling evaluate model based on fuzzy evaluation method. This paper assess the effects of cost control from the perspective of overall project. Firstly, Cost evaluation index system of cost evaluation is established, which is complex and comprehensive, index weight is laid down with ANP method; secondly, the comprehensive fuzzy evaluation model is established in order to evaluating project cost management.
引文
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