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作 者:袁战会 Yuan Zhanhui(China Railway 20th Bureau Group,Xi'an,710016,China)
机构地区:[1]中铁二十局集团有限公司,陕西西安710016
出 处:《石家庄铁路职业技术学院学报》2023年第1期6-10,共5页Journal of Shijiazhuang Institute of Railway Technology
摘 要:结合大型综合施工企业实践,介绍了编制工程项目现场管理费用定额的测定过程。通过对工程项目管理费用WBS分解,结合定额数据处理方法分析,采用方案测算法、理论计算法及经验估算法编制标准定额,采用统计分析法和类比推算法编制分类预算定额,采用模型测算法编制概算指标,达到了工程专业分类、项目规模分段、核算口径统一的目的,为企业投标阶段的标前测算、上场策划阶段的成本预算编制、施工阶段的成本核算分析提供了依据,为类似企业提供了借鉴。Combined with the practice of large-scale comprehensive construction enterprises,this essay introduces the determination process of compiling the on-site management cost quotas of engineering projects.Through the WBS decomposition of the project management costs,combined with the analysis of the quota data processing methods,the standard quota is prepared by using the scheme calculation method,the theoretical calculation method and the empirical estimation method,the classified budget quota is prepared by using the statistical analysis method and the analogy calculation method,and the budget estimate index is prepared by using the model calculation method,which achieves the purpose of engineering professional classification,project scale segmentation,and accounting caliber unification.The precess provides a basis for the pre-bid estimation in the bidding stage,the cost budget preparation in the on-site planning stage,and the cost accounting analysis in the construction stage,which provides a reference for similar enterprises.
分 类 号:P642[天文地球—工程地质学]
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