對(dui)于市政道(dao)路工(gong)(gong)(gong)(gong)(gong)程(cheng)建設來說，在(zai)(zai)保證(zheng)質量、安(an)全的(de)前(qian)(qian)提下, 科學(xue)地(di)進行成(cheng)本控(kong)(kong)(kong)制(zhi),是企業(ye)爭 取項目效益較大(da)化(hua)的(de)關鍵所(suo)在(zai)(zai)；是生存的(de)根本；也是贏(ying)得更(geng)廣(guang)闊市場的(de)條(tiao)件和前(qian)(qian)提。然而， 一 方面，市政道(dao)路工(gong)(gong)(gong)(gong)(gong)程(cheng)是一項系(xi)統(tong)工(gong)(gong)(gong)(gong)(gong)程(cheng)，建設階段(duan)性強、工(gong)(gong)(gong)(gong)(gong)期緊(jin)、周(zhou)期短、點(dian)多面廣(guang)、質量要 求高、受自(zi)然環境和施(shi)工(gong)(gong)(gong)(gong)(gong)環境影響(xiang)大(da)；另一方面，成(cheng)本控(kong)(kong)(kong)制(zhi)也是一項涉及諸多因素(su)的(de)復雜系(xi)統(tong),傳統(tong)的(de)成(cheng)本控(kong)(kong)(kong)制(zhi)存在(zai)(zai)許多不足； 施(shi)工(gong)(gong)(gong)(gong)(gong)企業(ye)要想在(zai)(zai)競爭中(zhong)處于有(you)利(li)地(di)位， 對(dui)市政道(dao)路工(gong)(gong)(gong)(gong)(gong) 程(cheng)成(cheng)本控(kong)(kong)(kong)制(zhi)做(zuo)到施(shi)工(gong)(gong)(gong)(gong)(gong)過(guo)程(cheng)中(zhong)組織到位、責任到位、效果到位，就有(you)必(bi)要進行工(gong)(gong)(gong)(gong)(gong)程(cheng)成(cheng)本控(kong)(kong)(kong)制(zhi)的(de)深入研究。 

一(yi)、當前市政道路工(gong)程(cheng)成本控制中存在(zai)的問題

長期以來, 市政道(dao)路施(shi)(shi)工(gong)企(qi)業在加強(qiang)和(he)改善成(cheng)本(ben)(ben)(ben)控(kong)制(zhi)方面(mian)進行了積極的(de)(de)(de)(de)探索(suo)和(he)實踐, 并(bing)取(qu)得(de) 了較明(ming)顯的(de)(de)(de)(de)成(cheng)效(xiao)。但是, 從總體上看,市政道(dao)路施(shi)(shi)工(gong)企(qi)業的(de)(de)(de)(de)成(cheng)本(ben)(ben)(ben)管(guan)理(li)(li)(li)水平還不(bu)(bu)能適(shi)應新(xin)形(xing)勢 和(he)新(xin)任務(wu)的(de)(de)(de)(de)要求(qiu), 管(guan)理(li)(li)(li)粗放、控(kong)制(zhi)不(bu)(bu)力等境況并(bing)沒有得(de)到根(gen)本(ben)(ben)(ben)的(de)(de)(de)(de)改觀。目前(qian)施(shi)(shi)工(gong)企(qi)業工(gong)程項目成(cheng)本(ben)(ben)(ben)管(guan)理(li)(li)(li)主要存在如下問題： 一是注重(zhong)施(shi)(shi)工(gong)階段的(de)(de)(de)(de)成(cheng)本(ben)(ben)(ben)管(guan)理(li)(li)(li),忽(hu)(hu)視其他階段的(de)(de)(de)(de)成(cheng)本(ben)(ben)(ben)管(guan)理(li)(li)(li)工(gong)作； 二(er)是成(cheng)本(ben)(ben)(ben)控(kong)制(zhi)動態跟蹤差； 三是定額制(zhi)定不(bu)(bu)符合實際，成(cheng)本(ben)(ben)(ben)控(kong)制(zhi)方法(fa)失效(xiao)； 四(si)是忽(hu)(hu)視質量成(cheng)本(ben)(ben)(ben)的(de)(de)(de)(de)管(guan)理(li)(li)(li)； 五(wu)是浪費現(xian)象嚴重(zhong)。 

二(er)、 市政道路工程(cheng)成本(ben)控制應遵(zun)循的原則 

1.全(quan)面控(kong)(kong)制(zhi)原則(ze)。 全(quan)面控(kong)(kong)制(zhi)包(bao)括全(quan)員控(kong)(kong)制(zhi)和全(quan)過(guo)程(cheng)控(kong)(kong)制(zhi)。 (1)全(quan)員控(kong)(kong)制(zhi)：施(shi)工(gong)(gong)(gong)(gong)項(xiang)(xiang)目成本(ben)是考(kao)核施(shi)工(gong)(gong)(gong)(gong)項(xiang)(xiang)目經濟效益(yi)(yi)的(de)綜合指標(biao)(biao)。它(ta)涉及(ji)(ji)到(dao)(dao)整(zheng)個(ge)(ge)項(xiang)(xiang)目部(bu) 的(de)各個(ge)(ge)部(bu)門(men)，也與每(mei)個(ge)(ge)職工(gong)(gong)(gong)(gong)的(de)切(qie)身利益(yi)(yi)有關。因此(ci)，施(shi)工(gong)(gong)(gong)(gong)項(xiang)(xiang)目成本(ben)的(de)控(kong)(kong)制(zhi)需要大(da)家(jia)共同(tong)(tong)關心 。同(tong)(tong)時，項(xiang)(xiang)目部(bu)各部(bu)門(men)及(ji)(ji)每(mei)個(ge)(ge)人都要肩負成本(ben)責任，把(ba)成本(ben)目標(biao)(biao)落(luo)實到(dao)(dao)項(xiang)(xiang)目部(bu)的(de)每(mei)個(ge)(ge)部(bu)門(men)乃 至個(ge)(ge)人，真正樹立(li)起全(quan)員控(kong)(kong)制(zhi)的(de)觀念。 (2)全(quan)過(guo)程(cheng)控(kong)(kong)制(zhi)：施(shi)工(gong)(gong)(gong)(gong)項(xiang)(xiang)目成本(ben)的(de)發生涉及(ji)(ji)到(dao)(dao)項(xiang)(xiang)目整(zheng)個(ge)(ge)周(zhou)期，因此(ci)，成本(ben)形成的(de)全(quan)過(guo)程(cheng)（ 從(cong)投標(biao)(biao)開始至中標(biao)(biao)后(hou)的(de)工(gong)(gong)(gong)(gong)程(cheng)施(shi)工(gong)(gong)(gong)(gong)及(ji)(ji)竣工(gong)(gong)(gong)(gong)驗交）都要有成本(ben)控(kong)(kong)制(zhi)的(de)意識(shi)。

2.動態控(kong)制原則(ze)(ze)。 成本控(kong)制是(shi)在不(bu)斷變化的(de)環境(jing)下進行(xing)的(de)管理活動，所以必須堅持動態控(kong)制的(de)原則(ze)(ze)。所謂動態 控(kong)制就(jiu)是(shi)將(jiang)工、料、機投入到施工過程中，收集(ji)成本發生的(de)實際值(zhi)，將(jiang)其(qi)與目標(biao)值(zhi)相比較， 檢查有無偏(pian)離，若無偏(pian)差，則(ze)(ze)繼(ji)續進行(xing)，否則(ze)(ze)要找出具體(ti)原因，采取相應(ying)措施。

3.目(mu)(mu)(mu)(mu)標(biao)管理原則。成(cheng)(cheng)(cheng)本(ben)控(kong)(kong)制(zhi)(zhi)(zhi)必須(xu)以目(mu)(mu)(mu)(mu)標(biao)成(cheng)(cheng)(cheng)本(ben)為根據, 對企(qi)業的(de)(de)(de)(de)各(ge)(ge)項成(cheng)(cheng)(cheng)本(ben)開支進(jin)行嚴格(ge)地限制(zhi)(zhi)(zhi) 、監督和(he)(he)(he)指導, 力 求做到(dao)使成(cheng)(cheng)(cheng)本(ben)發生控(kong)(kong)制(zhi)(zhi)(zhi)在允許的(de)(de)(de)(de)范圍之內, 即以少的(de)(de)(de)(de)成(cheng)(cheng)(cheng)本(ben)開支獲得(de)較佳的(de)(de)(de)(de)經濟效益, 從而 實現成(cheng)(cheng)(cheng)本(ben)控(kong)(kong)制(zhi)(zhi)(zhi)的(de)(de)(de)(de)目(mu)(mu)(mu)(mu)標(biao)。同時在目(mu)(mu)(mu)(mu)標(biao)管理過(guo)程中, 可(ke)將企(qi)業的(de)(de)(de)(de)成(cheng)(cheng)(cheng)本(ben)目(mu)(mu)(mu)(mu)標(biao)層層分解, 落實到(dao)部(bu)(bu)門(men) 、車間、小組或個(ge)人, 形成(cheng)(cheng)(cheng)一個(ge)成(cheng)(cheng)(cheng)本(ben)控(kong)(kong)制(zhi)(zhi)(zhi)系統, 使每個(ge)部(bu)(bu)門(men)和(he)(he)(he)個(ge)人明確(que)成(cheng)(cheng)(cheng)本(ben)控(kong)(kong)制(zhi)(zhi)(zhi)的(de)(de)(de)(de)目(mu)(mu)(mu)(mu)標(biao)或標(biao) 準, 便于明確(que)各(ge)(ge)部(bu)(bu)門(men)及個(ge)人應承擔的(de)(de)(de)(de)責任。目(mu)(mu)(mu)(mu)標(biao)管理是(shi)進(jin)行任何一項管理工作的(de)(de)(de)(de)基本(ben)方法和(he)(he)(he) 手(shou)段，成(cheng)(cheng)(cheng)本(ben)控(kong)(kong)制(zhi)(zhi)(zhi)也應遵循這(zhe)一原則。

4.責、權、利相結合(he)的(de)原則。 這是成(cheng)本(ben)控(kong)(kong)制(zhi)得以(yi)(yi)實(shi)現的(de)重(zhong)要(yao)(yao)保證(zheng)。在(zai)工(gong)程成(cheng)本(ben)控(kong)(kong)制(zhi)過程中，項(xiang)(xiang)目(mu)經(jing)(jing)理(li)(li)及各(ge)專業(ye)管(guan)理(li)(li)人(ren)員(yuan)都 負有(you)一定的(de)成(cheng)本(ben)責任(ren)，從(cong)而形成(cheng)了整個項(xiang)(xiang)目(mu)成(cheng)本(ben)控(kong)(kong)制(zhi)的(de)責任(ren)網(wang)絡。要(yao)(yao)使(shi)成(cheng)本(ben)責任(ren)得以(yi)(yi)落實(shi)， 責任(ren)人(ren)也應享有(you)一定的(de)權限，即在(zai)規定的(de)權力范圍內可以(yi)(yi)決定某項(xiang)(xiang)費(fei)用能否開(kai)支(zhi)，如(ru)何開(kai)支(zhi) 和(he)開(kai)支(zhi)多少(shao)，以(yi)(yi)行(xing)使(shi)對項(xiang)(xiang)目(mu)成(cheng)本(ben)的(de)實(shi)質控(kong)(kong)制(zhi)。如(ru)物資(zi)采(cai)購(gou)人(ren)員(yuan)在(zai)采(cai)購(gou)材料(liao)(liao)時，應享有(you)選擇材 料(liao)(liao)供應商的(de)權力，以(yi)(yi)確保材料(liao)(liao)成(cheng)本(ben)相對低(di)。最(zui)后，企業(ye)領導對項(xiang)(xiang)目(mu)經(jing)(jing)理(li)(li)，項(xiang)(xiang)目(mu)經(jing)(jing)理(li)(li)對各(ge)部 門在(zai)成(cheng)本(ben)控(kong)(kong)制(zhi)中的(de)業(ye)績要(yao)(yao)進行(xing)定期檢查(cha)和(he)考評，要(yao)(yao)與工(gong)資(zi)、獎(jiang)金掛(gua)鉤，做到(dao)獎(jiang)罰分明。實(shi)踐 證(zheng)明，只(zhi)有(you)責、權、利相結合(he)，才能使(shi)成(cheng)本(ben)控(kong)(kong)制(zhi)真(zhen)正落到(dao)實(shi)處。

5.節(jie)(jie)約(yue)(yue)原(yuan)則(ze)。 節(jie)(jie)約(yue)(yue)就是(shi)(shi)(shi)(shi)項(xiang)(xiang)目(mu)施(shi)(shi)工(gong)(gong)中(zhong)人力(li)、物力(li)和財(cai)力(li)的(de)(de)(de)(de)節(jie)(jie)省(sheng)，是(shi)(shi)(shi)(shi)成(cheng)本(ben)(ben)控(kong)制的(de)(de)(de)(de)基本(ben)(ben)原(yuan)則(ze)。節(jie)(jie)約(yue)(yue)絕對不是(shi)(shi)(shi)(shi)消極 的(de)(de)(de)(de)限制與(yu)監督(du)，而是(shi)(shi)(shi)(shi)要(yao)(yao)積極創(chuang)造條件，要(yao)(yao)著(zhu)眼于成(cheng)本(ben)(ben)的(de)(de)(de)(de)事前監督(du)、過程控(kong)制，在實施(shi)(shi)過程中(zhong) 經常(chang)檢查是(shi)(shi)(shi)(shi)否出(chu)偏差(cha)，以(yi)優(you)化施(shi)(shi)工(gong)(gong)方(fang)案(an)，從(cong)提高(gao)項(xiang)(xiang)目(mu)的(de)(de)(de)(de)科(ke)學管理水(shui)平入手來達到(dao)節(jie)(jie)約(yue)(yue)。節(jie)(jie)約(yue)(yue) 人力(li)、物力(li)、財(cai)力(li)是(shi)(shi)(shi)(shi)提高(gao)經濟(ji)效益(yi)的(de)(de)(de)(de)核心，也是(shi)(shi)(shi)(shi)成(cheng)本(ben)(ben)控(kong)制的(de)(de)(de)(de)一(yi)項(xiang)(xiang)要(yao)(yao)的(de)(de)(de)(de)基本(ben)(ben)原(yuan)則(ze)。應做(zuo)好 三(san)方(fang)面的(de)(de)(de)(de)工(gong)(gong)作：一(yi)是(shi)(shi)(shi)(shi)嚴格執行成(cheng)本(ben)(ben)開支(zhi)范圍、費(fei)用(yong)開支(zhi)標準(zhun)和有關財(cai)務(wu)制度，對各項(xiang)(xiang)成(cheng)本(ben)(ben)費(fei) 用(yong)的(de)(de)(de)(de)支(zhi)出(chu)進(jin)行限制和監督(du)；二是(shi)(shi)(shi)(shi)提高(gao)施(shi)(shi)工(gong)(gong)項(xiang)(xiang)目(mu)科(ke)學管理水(shui)平，優(you)化施(shi)(shi)工(gong)(gong)方(fang)案(an)，提高(gao)生(sheng)產(chan)效率 ；三(san)是(shi)(shi)(shi)(shi)采取(qu)預防成(cheng)本(ben)(ben)失控(kong)的(de)(de)(de)(de)技(ji)術(shu)(shu)組織(zhi)措施(shi)(shi)，制止可能發生(sheng)的(de)(de)(de)(de)浪(lang)費(fei)，真正做(zuo)到(dao)向管理要(yao)(yao)效益(yi)， 向技(ji)術(shu)(shu)要(yao)(yao)效率，確保(bao)成(cheng)本(ben)(ben)目(mu)標的(de)(de)(de)(de)實現。 

三、市政道(dao)路工程(cheng)成本(ben)控制的途(tu)徑

1.成本的起(qi)步應從招投標開始著(zhu)手。

先算(suan)(suan)后干，是控制(zhi)(zhi)成本(ben)的(de)(de)第一步(bu)。在招(zhao)投標的(de)(de)過程(cheng)中， 成本(ben)核算(suan)(suan)和(he)效益目標是控制(zhi)(zhi)和(he)編(bian)制(zhi)(zhi)施(shi) 工預算(suan)(suan)的(de)(de)重點考慮(lv)因(yin)素。投標書是以綜合(he)單位(wei)體現某(mou)個(ge)單價的(de)(de)，具(ju)有很深的(de)(de)隱含性。我們提(ti) 倡在編(bian)制(zhi)(zhi)預算(suan)(suan)前(qian)應調查研究和(he)精心測(ce)算(suan)(suan)，摸準市場行情，結合(he)企業(ye)勞動定額， 反復(fu)計(ji)算(suan)(suan)成本(ben)，爾后確(que)定既(ji)符(fu)合(he)國家與行業(ye)標準又(you)適合(he)自己(ji)企業(ye)經營的(de)(de)預算(suan)(suan)。在報價之前(qian)提(ti) 出自己(ji)既(ji)合(he)理又(you)符(fu)合(he)招(zhao)標文件的(de)(de)報價參(can)加投標競爭。

2.以(yi)施工預算控(kong)制人力(li)、物質資源(yuan)的消耗。

 (1)項(xiang)目開工(gong)(gong)(gong)(gong)(gong)(gong)(gong)前，應根(gen)據(ju)(ju)設計(ji)圖紙計(ji)算(suan)(suan)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)量(liang)(liang)，并按照施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)預(yu)(yu)(yu)(yu)算(suan)(suan)定額編制(zhi)整(zheng)個工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)項(xiang)目的 施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)預(yu)(yu)(yu)(yu)算(suan)(suan)，作為(wei)指導(dao)和(he)(he)管理施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)的依據(ju)(ju)。在施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)過(guo)程(cheng)(cheng)中，如遇工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)變更或(huo)改(gai)變施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)方法，應 由預(yu)(yu)(yu)(yu)算(suan)(suan)員對(dui)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)預(yu)(yu)(yu)(yu)算(suan)(suan)作統一(yi)調(diao)整(zheng)和(he)(he)補充，經項(xiang)目經理批準(zhun)后(hou)執(zhi)行(xing)。其他人不得(de)任(ren)意(yi)修改(gai)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong) 預(yu)(yu)(yu)(yu)算(suan)(suan)或(huo)故(gu)意(yi)不執(zhi)行(xing)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)預(yu)(yu)(yu)(yu)算(suan)(suan)。 (2)對(dui)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)隊(dui)的任(ren)務(wu)(wu)安排(pai)，必須簽發施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)任(ren)務(wu)(wu)單和(he)(he)限(xian)額領料(liao)單，并向施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)隊(dui)進(jin)行(xing)技術交底 。 (3)在施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)任(ren)務(wu)(wu)單和(he)(he)限(xian)額領料(liao)單的執(zhi)行(xing)過(guo)程(cheng)(cheng)中，要求施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)隊(dui)根(gen)據(ju)(ju)實際完成(cheng)(cheng)的工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)量(liang)(liang)和(he)(he)實耗 人工(gong)(gong)(gong)(gong)(gong)(gong)(gong)、材料(liao)、臺班(ban)數量(liang)(liang)做(zuo)好(hao)原始記錄，作為(wei)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)任(ren)務(wu)(wu)單和(he)(he)限(xian)額領料(liao)單結算(suan)(suan)的依據(ju)(ju)。 (4)任(ren)務(wu)(wu)完成(cheng)(cheng)后(hou)，根(gen)據(ju)(ju)回收(shou)(shou)的施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)任(ren)務(wu)(wu)單和(he)(he)限(xian)額領料(liao)單進(jin)行(xing)結算(suan)(suan)。并按照結算(suan)(suan)內容支付(fu)報 酬(chou)（包括獎金），這(zhe)樣不僅能控(kong)制(zhi)成(cheng)(cheng)本支出，還能促進(jin)隊(dui)組按質(zhi)按量(liang)(liang)全面(mian)完成(cheng)(cheng)任(ren)務(wu)(wu)。為(wei)了保 證施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)任(ren)務(wu)(wu)單和(he)(he)限(xian)額領料(liao)結算(suan)(suan)的正確性，應對(dui)此(ci)兩單的執(zhi)行(xing)情況(kuang)進(jin)行(xing)認真的驗收(shou)(shou)和(he)(he)核查，并與(yu)施工預算逐項(xiang)對(dui)比。

3.確(que)立以項目(mu)經理為核心(xin)的成本控(kong)制體系(xi)。

要(yao)切實(shi)實(shi)行項(xiang)(xiang)(xiang)目(mu)(mu)(mu)經(jing)(jing)理負責制(zhi)(zhi)(zhi)。實(shi)行項(xiang)(xiang)(xiang)目(mu)(mu)(mu)經(jing)(jing)理負責 制(zhi)(zhi)(zhi)，就是要(yao)求項(xiang)(xiang)(xiang)目(mu)(mu)(mu)經(jing)(jing)理對項(xiang)(xiang)(xiang)目(mu)(mu)(mu)建(jian)設的(de)進度、 質量、成(cheng)本(ben)(ben)、安全(quan)(quan)和(he)現場(chang)管(guan)理標準化(hua)等全(quan)(quan)面負責，特(te)別要(yao)把成(cheng)本(ben)(ben)控制(zhi)(zhi)(zhi)放在首位，因為成(cheng)本(ben)(ben)失 控，必然(ran)影響項(xiang)(xiang)(xiang)目(mu)(mu)(mu)的(de)經(jing)(jing)濟效益(yi)，難(nan)以完成(cheng)預(yu)期(qi)的(de)成(cheng)本(ben)(ben)目(mu)(mu)(mu)標，給(gei)企業造成(cheng)損失。在項(xiang)(xiang)(xiang)目(mu)(mu)(mu)開(kai)工(gong)前 與項(xiang)(xiang)(xiang)目(mu)(mu)(mu)經(jing)(jing)理簽(qian)定目(mu)(mu)(mu)標考(kao)(kao)核協議(yi)，確(que)立其責任。每(mei)個月(yue)不(bu)定期(qi)核查(cha)成(cheng)本(ben)(ben)是否處(chu)于受控狀(zhuang)態(tai)，當 目(mu)(mu)(mu)標完成(cheng)后對項(xiang)(xiang)(xiang)目(mu)(mu)(mu)經(jing)(jing)濟效益(yi)評(ping)估和(he)考(kao)(kao)核，對比先前的(de)成(cheng)本(ben)(ben)控制(zhi)(zhi)(zhi)標準給(gei)予(yu)獎勵(li)(li)。對項(xiang)(xiang)(xiang)目(mu)(mu)(mu)管(guan)理部 的(de)分配采取月(yue)度預(yu)發、階(jie)段考(kao)(kao)核、竣工(gong)清核、獎金獎勵(li)(li)、責任到位的(de)辦法(fa)。

4.加(jia)強質(zhi)量(liang)(liang)管理，控(kong)制質(zhi)量(liang)(liang)成本。 質(zhi)量(liang)(liang)是(shi)(shi)企業的(de)生命(ming)線(xian),同時也是(shi)(shi)控(kong)制成本目(mu)標的(de)前提。不(bu)合格工(gong)程(cheng)或業主(zhu)不(bu)滿意(yi)的(de)工(gong)程(cheng)將(jiang)影(ying) 響整個企業的(de)信譽和經濟效(xiao)益。因此，必須堅(jian)持(chi)“質(zhi)量(liang)(liang)第一，用戶至(zhi)上，以(yi)人(ren)為(wei)核心(xin)，以(yi)預 防(fang)為(wei)主(zhu)，堅(jian)持(chi)質(zhi)量(liang)(liang)標準，嚴格檢查，一切用數據(ju)說話，認真貫徹(che)科學、公正、守法的(de)職(zhi)業規 范”的(de)原則，對人(ren)、材料、機械、施工(gong)方法、環(huan)境等進(jin)行有效(xiao)控(kong)制。

質量成本是(shi)指項(xiang)目為保證和提高(gao)(gao)產品質量而支(zhi)出的(de)(de)一(yi)切(qie)費用(yong)，以(yi)及未達到質量標準而產 生的(de)(de)一(yi)切(qie)損失費用(yong)之和。在實際(ji)施工 中，把提高(gao)(gao)質量看(kan)成是(shi)技術部門(men)的(de)(de)職責(ze)，把控制項(xiang)目成 本則看(kan)成是(shi)財(cai)務(wu)部門(men)的(de)(de)職責(ze)。由于這(zhe)兩個部門(men)的(de)(de)分工不同，業務(wu)要求不同，因而處理問題的(de)(de) 觀點(dian)和方法也會不同，我們應學會運用(yong)價值工程，使(shi)質量、成本、進(jin)度(du)得到完美的(de)(de)統一(yi)。

5.加強現場(chang)管(guan)理，堵(du)塞浪(lang)費漏(lou)洞。

 (1)現(xian)場(chang)平面布置(zhi)管(guan)理(li)。施(shi)(shi)工(gong)(gong)(gong)現(xian)場(chang)的(de)(de)平面布置(zhi)，是根據工(gong)(gong)(gong)程(cheng)特點和(he)(he)場(chang)地條件(jian)，以方便施(shi)(shi) 工(gong)(gong)(gong)為前提合理(li)安(an)排的(de)(de)，須(xu)有(you)一定(ding)的(de)(de)科學依據。但我們在(zai)施(shi)(shi)工(gong)(gong)(gong)過程(cheng)中，由于現(xian)場(chang)布置(zhi)不(bu)當，造成(cheng)(cheng)(cheng)人(ren)(ren)力、物(wu)力的(de)(de)浪費(fei)。例如：材料、構件(jian)放置(zhi)不(bu)當，造成(cheng)(cheng)(cheng)二(er)次搬運；鋼模、鋼管(guan)等(deng)周轉(zhuan)設(she)(she)備(bei)(bei) ，用后不(bu)整(zheng)修(xiu)；排水系統不(bu)暢， 造成(cheng)(cheng)(cheng)設(she)(she)備(bei)(bei)銹蝕(shi)、材料（如水泥）受(shou)潮變質，嚴重(zhong)(zhong)的(de)(de)造成(cheng)(cheng)(cheng)水毀等(deng)，都將會造成(cheng)(cheng)(cheng)人(ren)(ren)力、材料、設(she)(she)備(bei)(bei)的(de)(de)損(sun)(sun)失和(he)(he)浪費(fei)，增(zeng)加(jia)不(bu)必要(yao)的(de)(de)成(cheng)(cheng)(cheng)本支(zhi)出(chu)。 (2)現(xian)場(chang)安(an)全(quan)(quan)生(sheng)(sheng)產管(guan)理(li)。現(xian)場(chang)安(an)全(quan)(quan)生(sheng)(sheng)產管(guan)理(li)，在(zai)于保(bao)護(hu)施(shi)(shi)工(gong)(gong)(gong)現(xian)場(chang)的(de)(de)人(ren)(ren)身安(an)全(quan)(quan)和(he)(he)設(she)(she)備(bei)(bei)安(an)全(quan)(quan)， 減(jian)少(shao)和(he)(he)避免事(shi)故的(de)(de)發生(sheng)(sheng)。例如：不(bu)遵守(shou)安(an)全(quan)(quan)操作規(gui)程(cheng)，容易發生(sheng)(sheng)工(gong)(gong)(gong)傷、設(she)(she)備(bei)(bei)事(shi)故，忽(hu)視消防(fang) 工(gong)(gong)(gong)作，易發生(sheng)(sheng)火災；不(bu)注意食(shi)(shi)堂(tang)衛(wei)生(sheng)(sheng)管(guan)理(li)，可能發生(sheng)(sheng)食(shi)(shi)物(wu)中毒，危害(hai)職工(gong)(gong)(gong)身體健康(kang)等(deng)等(deng)，諸如此類事(shi)情(qing)，都是項目成(cheng)(cheng)(cheng)本的(de)(de)不(bu)利因素，情(qing)況嚴重(zhong)(zhong)的(de)(de)會造成(cheng)(cheng)(cheng)難(nan)以估量的(de)(de)損(sun)(sun)失。因此，必須(xu)以現(xian)場(chang)管(guan)理(li)著手，做到文明施(shi)(shi)工(gong)(gong)(gong)，加(jia)強(qiang)預防(fang)工(gong)(gong)(gong)作，把可能發生(sheng)(sheng)的(de)(de)經濟損(sun)(sun)失減(jian)少(shao)到很低限度(du)。