《工程成本核算與分析》課件-工程成本分析的實(shí)訓(xùn)案例分析

項(xiàng)目實(shí)訓(xùn)案例分析Projectpracticalcaseanalysis綜合分析Comprehensiveanalysis在選擇方法時(shí)需要重點(diǎn)關(guān)注兩個(gè)關(guān)鍵：Whenchoosingamethod,itiscrucialtofocusontwokeyaspects:綜合分析是對(duì)分析技術(shù)方法的綜合應(yīng)用Thecomprehensiveanalysisofaprojectinvolvestheapplicationofintegratedanalysismethods基礎(chǔ)數(shù)據(jù)能否適用該方法Whetherthefundamentaldataappliestothemethod得出的結(jié)果是否可解釋W(xué)hethertheresultingoutcomesareinterpretable課程導(dǎo)入CourseIntroduction振興小學(xué)后勤樓項(xiàng)目建筑面積2780m2，振興建筑公司以653萬元投標(biāo)報(bào)價(jià)成為中標(biāo)人。項(xiàng)目通過竣工驗(yàn)收后，公司對(duì)項(xiàng)目進(jìn)行了成本決算ThebuildingareaofthelogisticsbuildingprojectofZhenxingPrimarySchoolis2780squaremeters.ZhenxingConstructionCompanywonthebidwithabidpriceof6.53millionyuan.Afterthecompletionacceptanceoftheproject,thecompanyconductedacostsettlementfortheproject發(fā)包單位ContractingUnit南寧市教育局NanningCityEducationBureau開工日期：2022.1CommencementDate:2022.1工程名稱Projectname振興小學(xué)后勤樓LogisticsBuildingofZhenxingPrimarySchool竣工日期：2022.10CompletionDate:2022.10建筑面積Buildingarea2780m2金額：元Amount:yuan成本項(xiàng)目CostItem預(yù)算成本Budgetcost實(shí)際成本ActualCost①人工費(fèi)①Laborcost756160721728②材料費(fèi)②Materialcost40907204127536③機(jī)械使用費(fèi)③Machineryusagefee363480360217④其他直接費(fèi)④Otherdirectcosts252190252394⑤間接費(fèi)用⑤Indirectcost482480472782①~⑤總計(jì)①~⑤Total59450305934657表4.1工程竣工成本決算表部分內(nèi)容Table4.1Partofthecontentoftheengineeringcompletioncostsettlementtable一、案例背景I.Casebackground通過對(duì)比分析法Throughthecomparativeanalysismethod發(fā)包單位ContractingUnit南寧市教育局NanningCityEducationBureau開工日期：2022.1CommencementDate:2022.1工程名稱Projectname振興小學(xué)后勤樓LogisticsBuildingofZhenxingPrimarySchool竣工日期：2022.10CompletionDate:2022.10建筑面積Buildingarea2780m2金額：元Amount:yuan成本項(xiàng)目CostItem預(yù)算成本Budgetcost實(shí)際成本ActualCost①人工費(fèi)①Laborcost756160721728②材料費(fèi)②Materialcost40907204127536③機(jī)械使用費(fèi)③Machineryusagefee363480360217④其他直接費(fèi)④Otherdirectcosts252190252394⑤間接費(fèi)用⑤Indirectcost482480472782①~⑤總計(jì)①~⑤Total59450305934657工程竣工成本決算表部分內(nèi)容Partofthecontentoftheengineeringcompletioncostsettlementtable除了其他直接費(fèi)與預(yù)算成本偏差不大外，剩下四個(gè)項(xiàng)目與預(yù)算成本都有一定程度的偏差A(yù)sidefromminorvariancesinotherdirectcostsandbudgetcosts,theremainingfouritemsexhibitsomedegreeofvariancefrombudgetedcosts降低額Reductionamount34432-368163263-204969810373降低率%Reductionrate%4.55%-0.90%0.90%-0.08%2.01%0.17%降低額=預(yù)算成本-實(shí)際成本Reduction=budgetcost-actualcost降低額為正數(shù)，說明節(jié)約了成本，是節(jié)支

Thereductionamountispositive,itindicatescostsavings,whichmeanssaving降低額為負(fù)數(shù)，說明超出了成本，是超支

Thereductionamountisnegative,itmeansexceedingthecost,whichindicatesoverspending對(duì)五個(gè)成本項(xiàng)目的降低額進(jìn)行計(jì)算發(fā)現(xiàn)，人工費(fèi)、機(jī)械使用費(fèi)和間接費(fèi)用是節(jié)支的，而材料費(fèi)和其他直接費(fèi)是超支的Incalculatingthereductionsinthecostsoffiveprojectitems,wefoundthatlaborcosts,machineryusagefees,andindirectcostsareunderbudget,whilematerialcostsandotherdirectcostsareoverbudget二、綜合數(shù)據(jù)對(duì)比分析法II.ComprehensiveDataComparativeAnalysisMethod發(fā)包單位ContractingUnit南寧市教育局NanningCityEducationBureau開工日期：2022.1CommencementDate:2022.1工程名稱Projectname振興小學(xué)后勤樓LogisticsBuildingofZhenxingPrimarySchool竣工日期：2022.10CompletionDate:2022.10建筑面積Buildingarea2780m2金額：元Amount:yuan成本項(xiàng)目CostItem預(yù)算成本Budgetcost實(shí)際成本ActualCost降低額Reductionamount降低率%Reductionrate%①人工費(fèi)①Laborcost756160721728344324.55%②材料費(fèi)②Materialcost40907204127536-36816-0.90%③機(jī)械使用費(fèi)③Machineryusagefee36348036021732630.90%④其他直接費(fèi)④Otherdirectcosts252190252394-204-0.08%⑤間接費(fèi)用⑤Indirectcost48248047278296982.01%①~⑤總計(jì)①~⑤Total59450305934657103730.17%使用構(gòu)成比率法對(duì)各成本項(xiàng)目的占比進(jìn)行分析：用每個(gè)項(xiàng)目的實(shí)際成本除以1-5項(xiàng)的實(shí)際總成本得到每個(gè)成本項(xiàng)目占成本的比重。對(duì)比同期同類項(xiàng)目，從而進(jìn)一步探明異常之處。Usingthemethodofcompositionratioanalysistoanalyzetheproportionofeachcostitem:Dividetheactualcostofeachitembythetotalactualcostofitems1-5toobtaintheproportionofeachcostitemtothetotalcost.Compareprojectsofthesametypeandperiodtofurtheridentifyanomalies.工程竣工成本決算表部分內(nèi)容Partofthecontentoftheengineeringcompletioncostsettlementtable占成本比重Theproportiontothecost12.16%69.55%6.07%4.25%7.97%同期同類項(xiàng)目占比Proportionofsimilarprojectsinthesameperiod12.20%68.10%6.10%4.30%9.30%差值Variation-0.04%1.45%-0.03%-0.05%-1.33%三、綜合數(shù)據(jù)構(gòu)成比率法III.ComprehensiveDataCompositionRatioAnalysisMethod在對(duì)比分析法和構(gòu)成比例法計(jì)算的總成本分析結(jié)果基礎(chǔ)上，對(duì)各項(xiàng)目的成本情況進(jìn)行逐一分析Basedonthetotalcostanalysisresultscalculatedusingthecomparativeanalysismethodandthemethodofcomponentratio,weconductadetailedanalysisofthecostsforeachproject考察哪個(gè)因素對(duì)成本影響較大Examinewhichfactorshaveagreaterimpactoncosts人工費(fèi)相較預(yù)算成本Thelaborcostscomparetobudgetedcosts較大幅度下降（4.55%）Hasasignificantdecrease(4.55%)與同期同類項(xiàng)目差異不大（0.04%）Thedifferencewithsimilarprojectsduringthesameperiodisnotsignificant(0.04%)四、展開IV.Expansion因素分析法Factoranalysismethod項(xiàng)目Project單位Unit計(jì)劃Plan實(shí)際Actual人工用量Theamountoflaborused工日Workday1112011456人工單價(jià)Unitpriceoflabor元/工日yuanperworkday6863表4.2人工費(fèi)的成本構(gòu)成表Table4.2CostCompositionofLaborCost人工的用量Theamountoflaborused人工的單價(jià)Unitpriceoflabor因素分析法Factoranalysismethod替代基數(shù)=11120×68=756160Substitutionbase=11120×68=756160從影響的絕對(duì)值來看，單價(jià)變動(dòng)對(duì)總成本的影響大于用量變動(dòng)對(duì)總成本的影響Theimpactofunitpricechangesontotalcostsisgreaterthantheimpactofquantitychangesontotalcosts,intermsofabsolutevalue第一次替代（數(shù)量指標(biāo)—人工用量）Thefirstsubstitution(QuantityIndicator-Theamountoflabor)用量因素：11456*68=779008Quantityfactor:11456*68=779008第二次替代（質(zhì)量指標(biāo)—人工單價(jià)）Thesecondsubstitution(QualityIndicator-Thelaborunitprice)單價(jià)因素：11456*63=721728Unitpricefactor:11456*63=721728成本增加Costincrease成本降低Costdecrease影響人工費(fèi)的因素Thefactorsaffectinglaborcosts五、人工費(fèi)單項(xiàng)分析V.LaborCostItemizedAnalysis用量因素影響：Impactofquantityfactor:779008-756160=22848用量因素影響：Impactofquantityfactor:721728-779008=-57280該因素屬于內(nèi)部因素還是外部因素呢？Isthisfactorinternalorexternal?經(jīng)濟(jì)低迷投資降低Theeconomicdownturnandreducedinvestment在建工程數(shù)量減少Adecreaseinthenumberofprojectsinprogress公司進(jìn)一步查明單價(jià)降低原因：Thecompanyfurtherinvestigatedthereasonsforthedecreaseinunitprice:勞動(dòng)力供過于求價(jià)格下降A(chǔ)noversupplyoflaborresultinginadecreaseinlaborcosts指的是本月材料整體為節(jié)約支，即實(shí)際成本比計(jì)劃成本節(jié)約了2%Itreferstotheoverallmaterialcostsforthismontharesaved,meaningtheactualexpenditureis2%lessthantheplannedcost經(jīng)濟(jì)低迷是企業(yè)自身難以控制的原因因此該原因?qū)儆谕獠拷?jīng)濟(jì)因素Theeconomicdownturnisafactorbeyondacompany'scontrol,henceitfallsunderthecategoryofexternaleconomicfactors公司應(yīng)當(dāng)先對(duì)人工費(fèi)單價(jià)的原因進(jìn)行分析Thecompanyshouldfirstanalyzethereasonsfortheabnormalunitlaborcost五、人工費(fèi)單項(xiàng)分析V.LaborCostItemizedAnalysis該因素屬于內(nèi)部因素還是外部因素呢？Isthisfactorinternalorexternal?工價(jià)的降低Thereductioninlaborcosts部分工人的工作效率降低Theefficiencyofsomeworkersdecrease公司進(jìn)一步查明用量增加原因：Thecompanyfurtherinvestigatedthereasonsfortheincreaseinusagefactors:用量出現(xiàn)了小幅度的增長(zhǎng)Therehasbeenaslightincreaseinusage指的是本月材料整體為節(jié)約支，即實(shí)際成本比計(jì)劃成本節(jié)約了2%Itreferstotheoverallmaterialcostsforthismontharesaved,meaningtheactualexpenditureis2%lessthantheplannedcost工人工作效率下降，是企業(yè)自身可以控制的因素，屬于內(nèi)部經(jīng)濟(jì)因素Thedecreaseinworkers'efficiencyisafactorthattheenterpriseitselfcancontrol,whichbelongstointernalfactors用量因素，雖然對(duì)總成本的影響不及單價(jià)因素，但是確是導(dǎo)致成本增長(zhǎng)的因素Althoughthequantityfactorhaslessimpactonthetotalcostcomparedtotheunitpricefactor,itstillleadstoanincreaseincosts五、人工費(fèi)單項(xiàng)分析V.LaborCostItemizedAnalysis材料費(fèi)相較預(yù)算成本出現(xiàn)了一定幅度上升（0.9%），與同期同類項(xiàng)目差異較大（1.45%）,對(duì)成本項(xiàng)目——材料費(fèi)進(jìn)行分析Thematerialcostshaveexperiencedasignificantincreasecomparedtothebudgetedcosts(0.9%),butdiffersignificantlyfromsimilarprojectsduringthesameperiod(1.45%).Ananalysisofthecostitem—materialcostsiswarranted發(fā)包單位ContractingUnit南寧市教育局NanningCityEducationBureau開工日期：2022.1CommencementDate:2022.1工程名稱Projectname振興小學(xué)后勤樓LogisticsBuildingofZhenxingPrimarySchool竣工日期：2022.10CompletionDate:2022.10建筑面積Buildingarea2780m2金額：元Amount:yuan成本項(xiàng)目CostItem預(yù)算成本Budgetcost實(shí)際成本ActualCost降低額Reductionamount降低率%Reductionrate%①人工費(fèi)①Laborcost756160721728344324.55%②材料費(fèi)②Materialcost40907204127536-36816-0.90%③機(jī)械使用費(fèi)③Machineryusagefee36348036021732630.90%④其他直接費(fèi)④Otherdirectcosts252190252394-204-0.08%⑤間接費(fèi)用⑤Indirectcost48248047278296982.01%①~⑤總計(jì)①~⑤Total59450305934657103730.17%工程竣工成本決算表部分內(nèi)容Partofthecontentoftheengineeringcompletioncostsettlementtable占成本比重Theproportiontothecost12.16%69.55%6.07%4.25%7.97%同期同類項(xiàng)目占比Proportionofsimilarprojectsinthesameperiod12.20%68.10%6.10%4.30%9.30%差值Variation-0.04%1.45%-0.03%-0.05%-1.33%六、材料費(fèi)單項(xiàng)分析VI.MaterialCostItemizedAnalysis材料分析同樣使用因素分析法進(jìn)行逐項(xiàng)計(jì)算，影響材料費(fèi)的因素主要是單價(jià)和用量通過計(jì)算我們發(fā)現(xiàn)：Usethefactoranalysismethodformaterialanalysis,conductingitemizedcalculations.Thefactorsinfluencingmaterialcostsareprimarilyunitpriceandquantityused.Throughcalculation,wefindthat:材料名稱Materialname計(jì)量單位Measurementunit用量因素Quantityfactor單價(jià)因素Unitpricefactor影響合計(jì)TotalImpact預(yù)算用量Estimatedquantity實(shí)際用量Actualconsumption節(jié)/超Save/

Overspend影響金額Affectedamount預(yù)算單價(jià)Budgetunitprice實(shí)際單價(jià)ActualUnitPrice節(jié)/超Save/

Overspend影響金額Affectedamount

1.鋼筋1.Steelbar噸Ton110112-2770038503980-13014560222602.混凝土2.Concrete立方米Cubicmeter856863-72380340350-10863011010……………………………………………………

六、材料費(fèi)單項(xiàng)分析VI.MaterialCostItemizedAnalysis主要材料——鋼筋Mainmaterial-steelbar單價(jià)上漲原因：Thereasonsfortheincreaseinunitprices:受到單價(jià)影響最大Mostsignificantlyaffectedbyunitprice國際煤價(jià)上漲導(dǎo)致鋼材價(jià)格上漲Theriseininternationalcoalpricesledtoanincreaseinsteelprices單價(jià)上漲原因：Thereasonsfortheincreaseinunitprices:受到單價(jià)影響最大Mostsignificantlyaffectedbyunitprice主要材料——混凝土Mainmaterial-concrete使用自有的混凝土公司產(chǎn)品，由于工廠離本項(xiàng)目較遠(yuǎn)，Thecompanyutilizeditsconcreteproducts,butsincethefactorywaslocatedfarfromthisproject,對(duì)混凝土價(jià)格上漲起到推動(dòng)作用Itcontributedtotheriseinconcreteprices六、材料費(fèi)單項(xiàng)分析VI.MaterialCostItemizedAnalysis外部經(jīng)濟(jì)因素Externaleconomicfactors內(nèi)部管理因素Internalmanagementfactors其他材料同樣可以使用因素分析法逐一進(jìn)行分析Thefactoranalysismethodcanalsobeappliedtoothermaterialsforanalysis,onebyone發(fā)包單位ContractingUnit南寧市教育局NanningCityEducationBureau開工日期：2022.1CommencementDate:2022.1工程名稱Projectname振興小學(xué)后勤樓LogisticsBuildingofZhenxingPrimarySchool竣工日期：2022.10CompletionDate:2022.10建筑面積Buildingarea2780m2金額：元Amount:yuan成本項(xiàng)目CostItem預(yù)算成本Budgetcost實(shí)際成本ActualCost降低額Reductionamount降低率%Reductionrate%①人工費(fèi)①Laborcost756160721728344324.55%②材料費(fèi)②Materialcost40907204127536-36816-0.90%③機(jī)械使用費(fèi)③Machineryusagefee36348036021732630.90%④其他直接費(fèi)④Otherdirectcosts252190252394-204-0.08%⑤間接費(fèi)用⑤Indirectcost48248047278296982.01%①~⑤總計(jì)①~⑤Total59450305934657103730.17%對(duì)于機(jī)械使用費(fèi)、其他直接費(fèi)和