成本加酬金合同模式下的应急项目成本控制  

Research on Cost Control of Cost-plus Contract for Emergency Project

作　　者：王贤 唐文富 陆严 Wang Xian;Tang Wenfu;Lu Yan(China South to North Water Diversion Group Middle Route Co.Ltd.,Beijing 100160,China)

机构地区：[1]中国南水北调集团中线有限公司,北京100160

出　　处：《工程造价管理》2024年第4期45-50,共6页Engineering Cost Management

摘　　要：应急项目通常具有工期紧、任务重的特点,且工程量及合同价格均难以确定,因此采用传统的单价合同或者总价合同模式难以满足现场实际需求。文章以某应急项目为例,研究了成本加酬金合同与应急项目的适配性,并采用成本写实的方式,详细分析了成本控制的关键环节。该项目研究的重点和难点在于准确核定工程成本,以此实现投资控制的目标。通过测定目标成本,最终锁定成本控制的关键环节为主要材料及设备采购、机械设备租赁;通过成本写实的方式,对成本构成的影响因素进行分析研究,重点分析了增值税税率、有效资源投入情况、租赁市场情况对工程成本的影响。研究结果表明,成本加酬金合同的实际应用效果和投资控制总体效果较为理想,为今后应急项目的成本控制提供借鉴。Emergency projects usually have the characteristics of tight construction period and heavy tasks,and the project quantity and contract price are difficult to determine,so it is difficult to meet the actual needs of the site by using the traditional unit price contract or total price contract mode.Taking an emergency project as an example,this paper studies the adaptability of cost-plus contract and emergency project,and analyzes the key links of cost control in detail by means of cost realism.The key and difficult point of this project is to accurately check the project cost,so as to achieve the goal of investment control.By measuring the target cost,the key link of cost control is the purchase of main materials and equipment,and the leasing of machinery and equipment.Through the realistic method of cost,this paper analyzes and studies the influencing factors of cost composition,focusing on the influence of VAT rate,effective resource input and leasing market on project cost.The results show that the practical application effect and the overall effect of investment control of cost-plus contract are satisfactory,which can provide reference for the cost control of emergency projects in the future.

关 键 词：成本加酬金合同 成本控制 成本管理 

分 类 号：F426[经济管理—产业经济] TU723.3[建筑科学—建筑技术科学]