Cost Analysis of “One Three Four Seven” Secondary Road Light Reconstruction and Trash Bin Configuration Project in a District——From the Perspective of the Employer

Strengthening cost management is an important task for engineering construction, and it is the key to the profit of the construction party. Similarly, the contractor has done a cost management analysis to reduce unnecessary expenses, that is, the key to saving costs and obtaining maximum profits. Cost management is The procedures in the engineering project are relatively complicated and complicated. It connects the entire process of investment, bidding, preparation, construction, settlement and completion of the project until it is put into use. It requires the use of corresponding cost analysis methods for cost management analysis to effectively control costs and achieve The cost is the lowest and the profit is maximized. This article is mainly aimed at the cost analysis of one or four hundred and forty-seven times the reconstruction of trunk road lights and the waste bin configuration project in a certain district of Chongqing. From the perspective of the contractor, from the project budget, final accounts, construction quality, construction period Comparison of several aspects such as engineering, materials, artificial organization, etc., to find out the problems in the project cost in the project, put forward reasonable suggestions and make corrections.


Introduction
At present, the cost consciousness of many road construction and reconstruction projects in China is not strong, and the methods of cost management are not advanced. The responsibility of everyone involved in the project is also unclear, and the on-site management is not perfect. , The quality of the construction project, the project construction plan, and natural conditions, the total cost of the project has changed greatly. Therefore, during the entire construction process, the construction site should be followed in accordance with the principles of project cost analysis and management. Management, material management, construction schedule and construction organization arrangements, at a certain cost, seek higher benefits for the contractor.

Status Quo of Engineering Project Cost Management
At present, the main content of the project cost management analysis of a project is the calculation of project costs. Accounting control is the collection and calculation of costs that have already been issued, which is actually what we call time control. The current construction unit in China implements It is a form of cost management based on project estimation and project settlement as the main content. This management method does not clearly define the responsibility of cost analysis and control during the project. It ignores the long duration of the project and the capital investment. Many characteristics, often found in the final settlement of the construction did not realize the original goal, when analyzing the responsibility, can not distinguish the primary and secondary, shirk responsibility, and then lost the best period of cost management, can not recover the losses caused. For example, the construction workers' awareness of cost control is relatively weak, because they pay more attention to the project itself, such as quality, construction period, materials, etc. For construction units, few construction companies have established complete costs. Management control mechanism, so it is difficult for them to carry out cost management effectively. Also, some construction companies manageThose who believe that cost management is to reduce consumption and make as much profit as possible, so that in order to reduce costs, they use inferior materials and delete unnecessary processes, which will not only cause rework, claims, and even safety issues. It will also cause certain economic losses to the enterprise.

Development trend of project cost management
First of all, internationalization is the primary trend. From now on, more than 90% of global project management specifications are the two major project management systems [7] of ieee and pmi, and the management system of these two major engineering projects will become projects. The cost management of the company is moving towards the embryonic form of internationalization. Then there is the systematic trend. The project management staff must not only use traditional cost management methods in the cost management of engineering projects, but also use the skills of planned organization in the project implementation process to manage. This means that the construction enterprise establishes a specialized cost management department, and there will also be specialized cost management personnel, which should play an important cost analysis and management task in each department, various aspects of business, and the actual project process. Also integration The trend of industrialization not only refers to the integrated cost management and project life cycle, including time, cost, quality, safety, integrated cost management environment and other elements. At present, when construction units in our country carry out cost control, they will be replaced by the old ones. The management concept has grown to a modern strategic model, so that it can make up for the shortcomings in the previous development process and focus on building the enterpriseProject brand image and market efficiency, cost management will be the Employer's not really part of the management, the Employer constantly forward development and progress.

The relationship between the construction period and market price changes and policy adjustments
The postponement of the construction period may cause the price of materials to change, or the construction period will not be postponed until the price of materials changes. If the completion date stipulated in the contract is pushed back two years, it will not exceed two years. The adjustment is only possible after two years and the fluctuations of the main materials shown exceeds 10%. The extension or advancement of the construction period also affects labor costs, mechanical shifts, on-board labor costs, and comprehensive workday costs, or Decrease. When the change of time will change the actual amount of work and produce a changed amount of labor, the price will change with time in the environment of economic development. Therefore, when the construction period of the same amount of projects is different, the cost of construction costs It is not equal.In other words, increasing the investment in construction can also shorten the original construction period.

Relationship between construction period and natural and material loss
Whether the construction equipment and buildings have been put into use, they will be exposed to sunlight, heavy rain, and wind and other factors during the entire construction stage, which will cause self-heating loss. Some precision instruments or larger equipment will be caused by construction. The lengthened construction period is affected by weather or human factors, which causes damage to certain parts of the instrument and reduces its performance. Weather changes, such as force majeure factors such as heavy rain, wind, snowstorms, earthquakes, floods, will cause the construction period to be extended. The construction conditions will also reduce the efficiency of workers' construction and construction equipment, resulting in longer work hours. Especially in the construction of cold winter and rainy days, it is necessary to strengthen the precautions against wind, cold and water, and be careful not to affect the construction period. Complete the balance of the construction period, cost and quality in the project, so before the project starts, prepare the project budget according to the estimated budget of the contract signed by the project and the construction design drawing. Make good calculations in various aspects such as the environment and market conditions, and strive to achieveQuality assurance at the same time, does not exceed their estimated time and budget [12] . At the same time should also pay attention to hiring temporary construction workers during construction, temporary rental of machinery and other costs can not be avoided.

Relationship between construction period, fixed cost and investment cost
The contractor should establish a fixed total cost record for the project, which includes both direct and indirect costs. Therefore, reducing the construction period can reduce the daily expenses of the contractor to reduce the construction and installation costs of the project. The shorter the better, the less the project's daily costs must be paid during the construction period under the conditions of ensuring the quality of the project and the conditions stipulated in the contract. The minimum direct cost should be under the normal construction conditions and reasonable arrangements by the management staff. That is to say, shortening the construction period will increase the direct cost; but the indirect cost is the opposite. It will be reduced due to the reduction of the construction period. The contractor's engineering cost is affected by the length of the construction period, so in the early stage of construction, a detailed construction plan needs to be formulated In order to ensure the rationality of the construction plan, in actual construction, it is necessary to change the construction plan according to the site changes in time to improve the ultimate economic benefit of the contractor. It can be said that the direct cost and time change of a project and the relationship between cost and time It is directly proportional.Therefore, the change of the construction period and the total cost are mutually restrained and promote each other, but in the whole process of the project constructionIt is the most powerful and powerful engineering relative equilibrium point [12] .
The contractor is relying on the completed project and combining experience to formulate the planned construction of the corresponding project, and it needs to be in accordance with the time and cost required for each work, and in the shortest duration and direct cost of the construction cycle Through the double-coded network plan chart, the design period is determined and the key lines are identified, and the direct cost of the project's period is obtained.

Operational Quality Cost
The operation quality cost is the sum of all the costs paid by the contractor to ensure the quality of the project, and the sum of the costs incurred by the contractor due to the quality of the project, that is, the sum of the internal loss costs and external loss costs. When problems occur, unnecessary costs such as rework, shutdown, warranty, claims, etc. will result in internal and external cost losses. If you want to ensure the quality of the project, there will be cost changes, but quality is not a cost change Sufficient conditions.

External quality assurance costs
In the modern market economy, the development and operation of contractors and contractors are based on marketization. That is to say, each construction company has its own positioning and has different service objects, so Different construction companies have the same service and quality pursuit. Therefore, in order to meet the quality requirements of the contractor, the contractor must make the lowest investment in project quality costs, and at the same time, it must show certain advantages in construction efficiency. The cost of construction quality is to ensure the related quality of the project, and all the costs are paid, and the quality loss and the expenditure that does not meet the acceptance criteria are also included. If the construction quality problem will cause the budget cost of the construction project to increase, there will be considerable differences And the total cost of the project budget increases.

.1 Plan layout of construction organization
The construction file of the project is the overall insinuation and exact performance of the entire process of the project. The construction plan not only guides the construction of the project, but also the basis for the preparation of the project budget. Based on the relevant characteristics of the construction plan, the contractor should need to be important to the construction plan It is quite affirmative, and clearly clarifies the role of the construction plan, and guides the contractor to do a good job of the construction plan in advance, and at the same time do a good job of the project budget.
The construction plan of the project can fully demonstrate the contractor's construction technology, and a reasonable construction plan can shorten the construction period of the project and save the cost of the project. The selection of effective machinery and equipment during the construction process fully demonstrates the Efficiency, which can effectively reduce the related costs of machinery and equipment. The staffing and work arrangements at the construction site need to be properly organized, which can increase the work efficiency of construction workers, reduce the number of workers, and reduce labor costs. The construction site needs to have a reasonable construction organization, construction order to ensure a good organization of exchange operations, accurate construction work arrangements to the point, area, space and time, reduce the plan in a predetermined time period, and respond accordingly in relevant aspects Cost savings.

Transportation organization plan
The transportation cost is a more important part of the construction of the project, of which the two The composition of transportation costs includes the transportation costs and management of materials from the production site to the construction site and within the construction site. Expenses. Not only refers to the transportation of materials on the site, but also the transportation of materials from the production site to the construction site, and at the same time, the use of tower cranes to drop steel bars, prefabricated boards, pump concrete, and tank trucks to transport concrete. All work is coordinated and planned, and certain weather factors must be considered so that costs can be effectively reduced.
As far as the road reconstruction project is concerned, the higher transportation cost is the transportation cost for the trees, flowers and other materials from the place of purchase to the construction site, and the cost of concrete transportation. Therefore, the contractor needs to develop a reasonable Transportation organization plan, choose the optimal transportation method to reduce the transportation cost of the project.

Project cost is affected by construction site management
The most important thing in the construction of a project is to control the cost of the project within the range estimated in advance, and to ensure the safety of the on-site engineering construction, and improve the quality of the construction. In the construction of the site, the most important thing is safety, and the personnel on site Safety and project safety of construction projects are the foundation of project quality.Therefore, in the construction of a project, it is necessary to effectively manage and supervise the construction safety, and to carry out methodically during the project's prescribed duration.
At the same time, the amount of mechanical shifts consumed during construction should be reduced as much as possible. Through the organization of construction and mechanical deployment, the utilization and integrity of on-site machinery and equipment should be improved. The repair and maintenance of on-site equipment should also be strengthened to reduce the cost of maintenance and regular maintenance. Avoid increasing the use fee of machinery and equipment caused by improper idleness [13] ; at the same time, it is necessary to formulate a detailed plan for the rental of large-scale equipment on the site, and try to sit as far as possible so that the on-site machinery is not idle, so that it can maximize the corresponding role. .

Impact of natural conditions on engineering costs
The cost budget of construction projects will be affected by natural conditions such as temperature, humidity, weather changes, and altitude. Affected by the natural environment and the occurrence of nest work, labor efficiency and mechanical efficiency will be reduced to varying degrees, and the cost of the project will be reduced. The surroundings of the same project construction site, such as on-site traffic flow, off-site traffic conditions, on-site material storage environment, and temporary facilities, will affect the project budget cost of the construction project to varying degrees. Therefore, when the estimated cost is formulated in the early stage of the project, it is necessary to fully consider the situation that the project cost is affected by natural conditions.

Impact of construction site personnel management on project costs
Building construction is a high-risk industry, and the incidence of safety accidents is relatively high, especially in the presence of many super high-rise buildings at present, and the shape of which is variable, and there are many large machinery constructions on the construction site, so the accident rate is high. In order to control well Cost, construction enterprises need to establish a complete set of personnel management system and on-site regulations. In the specific implementation of construction projects, management and on-site construction should strictly implement the rules and regulations to ensure the quality of construction, complete the project within the time limit, and construction safety To ensure the safety of construction personnel. This also protects the engineering cost from the side. The contractor should also prepare a detailed human resource needs plan in advance according to the construction plan of the project, and recruit according to the demand plan. At the same time, it is required that the personnel at the construction site be allocated and managed so that everyone has something to do, no Do useless work and reduce the site construction personnel as much as possible; you can also adopt methods such as contracting out costs, subcontracting to a person in charge, and completing the divisions and divisions to save labor costs on the site to the greatest extent.

High time cost of engineering project
The start time of the project is July 26, 2013, and the planned construction period is 75 days, which means that it should be delivered for use before October 5, 2013. In fact, it can be completed in more than 60 days. The construction party 's mistake caused an extension of the construction period, and it was not delivered until October 12, 2013. The delay in delivery was two weeks, which caused some economic losses to the construction party and the contractor. The project cost of the contractor increased,

High cost of engineering materials
In the use of real-valued materials, the price reported by the contractor is not much different from the budget price given by the previous contractor, but according to the actual market survey and actual use, it can be found that the construction party has purchased the lawn and flowers. The price is a bit problematic.The price of lawn turf in the market varies greatly depending on the type of grass. After being put into use, it is found that the constructor used the lawn is relatively inferior, but the price is indeed quoted as the middle-upper lawn price It is very close to the budget price, as is the flower, so in terms of materials, the contractor has caused some irrationality and caused an increase in costs.

High cost of engineering equipment
From the statement, it can be seen that in the actual construction of the project, even if it is a small project of hundreds of thousands, the use of machinery is relatively high. Compared with the budget, mortar mixers, truck cranes, and double cone discharge are added. The number of concrete mixers and other machinery used is exactly the same as the budget. Obviously, it is not recorded according to the actual use. The actual use will definitely have a certain gap from the budget. At the same time, the corresponding labor costs and mechanical overhaul costs will be increased. , Regular repair costs, management costs.

High quality cost of engineering project
Because the project is the reconstruction of road lights in the family area of the Jianfeng Group, many aspects need to be considered. One is the safety of the supporting facilities in the community. For the street lights, the laying of roads, the layout of green belts, and the layout of garbage bins, all of which must Under certain safety conditions, humanity must also be taken into consideration.The second is that the family area is under the jurisdiction of the group. For future maintenance management considerations, the quality requirements for the construction are very high. Therefore, the quality cost of the project is contracted. It is relatively high on the side.

Reasonable degree of construction project construction project
The standard level of the construction plan of the project directly affects the profit and loss of the project's engineering costs. They have a close relationship, and the two are mutually constrained and interdependent. Because the construction plan of the project is not very reasonable, it has caused manual comprehensive work days. The increase in the number increased from the budget of 229.79 to 253.1202.The number of integrated workdays increased more, increasing by almost 23. 6  caused the corresponding increase in the labor, material, and machinery costs of the project, which increased. The total cost of the project.

High project management cost
Because the on-site construction management of a project has a fundamental connection with the cost of the project, reasonable command and unified management can all save corresponding costs in terms of personnel, materials, and machinery for the project. Due to the problem of project management in this project As a result, the project construction period has increased, material purchase costs have increased, and equipment use time has increased, so the costs associated with it have increased on the camera. In other words, there are certain problems in the construction site management of the project, and the management is not lacking in order, so As a result, the cost of engineering project management has increased accordingly.

4.1.1Time cost control measures
The actual activity cost of the project has a certain relationship with the construction period. As the construction period is shortened or delayed, the construction cost will change accordingly. Therefore, the project management staff should consider this beforehand, and can according to the corresponding construction plan And determine a reasonable construction period, so that the cost is minimized in terms of time cost.

Material cost control measures
In terms of controlling materials, it is necessary to grasp the actual quantity and actual price, to achieve real-time application and real-time recording, and to do a good record of the flow of materials from purchase to collection to application. Materials procurement should minimize the intermediate links, and should be done in the early stage. According to market research, when purchasing materials, you can be sure that you can make a big drop from the budget price to obtain greater profits; the principle of the quantity of material purchase is not to exceed the budget, and when the actual consumption is different from the budget It is necessary to analyze carefully to achieve the low-cost  [14] .

Equipment cost control measures
At the construction site of the project, the management staff must strictly formulate the mechanical shifts, and assign the individual shifts of the machinery and bicycles to the operators of the machinery. At the same time, they must do a good job of forecasting before, during, and after the event. Control and assessment, make the utilization rate of each machine reach full capacity, and pay attention to the maintenance and repair of the machine during construction leisure to ensure the integrity of the mechanical equipment and improve the use of the machine. During the construction process, make good connections Work, saving machine operating time and enabling the machine to operate at overload. Therefore it is worth noting that both the contractor and the contractor should pay attention to the management and maintenance of the on-site machinery and equipment.

Quality cost control measures
The so-called quality cost refers to the contractor's expenses in order to ensure the quality of the project during the construction period, as well as the expenses of personnel and property in order to ensure the quality during the construction period. As the contractor, it is necessary to reduce the quality cost, and also Pay attention to strengthening the quality management awareness of the project. It can start from improving the contractor's management personnel's deep understanding of quality costs, at the same time establishing a reasonable quality concept, and establishing and implementing an effective construction enterprise quality accounting system.

Reasonably formulate the project construction plan
In the early stage of construction, the contractor may require the contractor to submit the construction plan of the project, and select professionals to conduct a detailed analysis of the construction plan submitted by the project, especially to conduct in-depth research and discussion on the construction period, personnel allocation, and equipment allocation. Point out its shortcomings, and propose corresponding amendments for it, and strive to make the construction plan so that it is reasonable when used and connected properly. Make reasonable staff allocation, proper use of machinery, construction period suitable for the project itself, and finally reach the lowest engineering cost .

Management cost control measures
Part of the contractor's profit is through construction claims, changes in drawings, and changes in project visas. Therefore, the contractor should pay attention to this trend, collect data, and be sure of the negotiations with the contractor. The contractor shall check the safety and engineering quality of the site during construction, effectively manage the site, and ensure that the construction progress is carried out in accordance with the predetermined plan. At the same time, it shall also pay attention to improving its own management methods and methods, and use technology to help management.

Minimum cost principle
The fundamental purpose of cost control of construction projects is to promote the continuous reduction of construction project costs through various means of cost management in order to achieve the requirement that the lowest target cost may be achieved [15] . Adhere to the principle of cost minimization throughout the entire project Implement practical construction plans and use existing technical construction and management methods to minimize project engineering costs. Whether the contractor is making a budget or the contractor is developing a construction planner, he must try his best to find and discover The potential of minimizing engineering costs can be achieved as much as possible, but all of this must be established under practicable conditions, and we must not blindly pursue the minimization of engineering costs and ignore the achievable capabilities. The ultimate goal is to pursue the ultimate profit of the project, which means that the contractor and the contractor will, under reasonable circumstances, reduce the cost to the lowest level, and will ultimately obtain the maximum profit.
As far as this project is concerned, the total number of labor days for this project is 229.79, and the actual number of comprehensive settlement days is 253.1202, and the total number of settlement and installation days is 257.06443.Compared with the number of budgeted installation days, 245.789, install In part, the project is that the contractor has not successfully reduced the cost of the installation project; from the number of clearing earthwork total workdays of 140.331, it is a reduction of 377.282 workdays from the budget earthwork comprehensive workdays of 512.613. The analysis of the project was not in place at the budget stage, and the formulation of the construction plan was not considered in detail.

Comprehensive cost management principles
The principle of comprehensive cost management includes full staff control and full process control [16] . Full staff control refers to the assignment and management of the blame of the various participants in the entire project construction process. Its scope involves each department of the project department and each of the construction team. Individuals are closely related to the interests of all the participants in the engineering project. Therefore, the cost goal of the construction project is a common goal, which includes all personnel participation, project cost control, everyone responsible, and establish a good overall control and management concept. Process control means that the occurrence of construction project costs involves the entire cycle of the project, so the entire process of cost formation, that is, the construction of the project and the completion of the inspection and delivery after the bid is awarded, need to have a sense of cost control [16] . Machinery costs are generally It accounts for 20% of the engineering cost, so during the construction process, the contractor should make a record of the actual use of the equipment by the contractor and require the contractor to maximize the use of the machinery and ensure the integrity of the machinery and equipment. The party also needs to develop a corresponding management system to clarify the cost target corresponding to the use of machinery and equipment, and set the cost targetImplement every one of the participants.
Develop an excellent construction plan, select advanced construction machinery and methods, and refer to the construction rules of the project for flow construction. At the same time, the contractor needs to consider the temporary facilities and daily costs at the site, as well as the rental costs of construction equipment. Achieving engineering cost goals. Because engineering construction projects are not the same, they will have different durations, and the choice of construction equipment is different, so the corresponding cost is different. Therefore, formulate a reasonable and excellent At the same time, the construction plan combined with the active cooperation of the construction site personnel, the contractor and the contractor can obtain the final considerable profit.

The principle of economy
Reasonable saving of various expenses in the project process is the basic principle of project cost management. The savings here are not blindly pursuing low prices and the use of low-cost materials, so the contractor is required to do a good job in planning and during the project. Supervision, summarization after the fact, and timely inspection during the construction of the project to correct errors in time to avoid unavoidable losses. The contractor should also effectively monitor it during the implementation of the project, identify problems in time and inform the contractor. Fang asked it to make corrections and used scientific management methods to achieve engineering cost savings.
In the total cost of the entire project, the cost of materials accounts for almost 70% of the total budget, so there is a lot of room for savings in materials costs. Therefore, the contractor must develop a detailed material purchase plan before construction When purchasing materials, you can also choose the form of bidding to reduce the purchase cost of materials. At the same time, during the construction process, the contractor should pay attention to the loss of materials, so it must control in a good way, not to waste materials produced on-site and reduce materials. Loss.  10 In this road reconstruction project, the contractor will pay for transplantation costs such as oleander, wax plum, gardenia, cedar, privet, apricot tree, golden leaf privet, camellia, osmanthus, etc. Jiaolan's purchase cost budget is relatively high, and then the contractor's quotation is the same as the budget quotation, and the contractor obtains a relatively high profit on the material, which means that the contractor consumes more material cost. Need to pay attention to the purchase price of materials and savings in labor costs.

Management by objectives
The principle of target management is the basic criterion of project cost management, and it is also the effective measures taken by the contractor and the contractor to increase revenue. Cost control is mainly based on the target cost.guide, Strive to keep the cost changes within the allowable range, that is, to obtain the best economic benefits with the least cost expenditure, and then achieve the goal of cost control [17] .
Objective management is the basic method and means for carrying out any kind of management work. Engineering cost control should also follow this principle. Objective setting → goal decomposition → goal responsibility is in place → goal execution → goal inspection → goal evaluation and correction, so as to form Target management planning, implementation, inspection, and processing cycle [18] . To implement the management of engineering objectives in the construction of the project, the set goals must be consistent with the actual, specific and feasible. Staff, making the responsibility of the project goals of the project more comprehensive and feasible, and full staffing.
During the construction of the project site, the constructor needs to choose a feasible method and pay attention to the division of responsibilities in order to better achieve the construction goal; the evaluation should be fair and reasonable. Therefore, in order to achieve the project cost goal, it is necessary to control the management of the project cost In a good cycle, both the contractor and the contractor can obtain relatively considerable profits.

Conclusion
The key to the success of construction project cost management is to achieve an effective balance in terms of construction period, quality, construction plan, materials, and on-site management, and to adhere to construction cost such as the principle of cost minimization, conservation, comprehensive cost management, and target management. Management analysis principles. The contractor needs to pay attention to the records of material purchase, construction site equipment usage, and construction site personnel arrangements during the construction stage, and keep records of the corresponding quantities, which can better negotiate with the contractor during the final settlement. In this way, the interests of the contractor can be guaranteed. In the subsequent research, it is not limited to the research and discussion on how to reduce the construction cost from the perspective of the construction party, and more attention can be paid to the research from the perspective of the contractor. Exploring and researching costs.