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成本确定是核心——预算要科学成本管控是关键——跟踪纠偏基础管理是支撑——内控体系严密二次经营是手段——管控创效益成本确定是核心项目成本的构成。根据业务管理的需要,把项目成本划分为:管理费用、临设费用、HSE费用、采购费用、施工费用(含制造成本)、五险二金、税金。项目成本确定。按照以下方法确定项目成本。一是管理费:根据项目规模确定不同的管理费费率,按照2%～5%进行核算。二是临设费用:应本着经济实用的原则,既要体现企业的形象,也要避免不必要的浪费,该费用按照工程总造价的1.5%～2%进行核算。三是HSE费用:按照《关于安全生产费用财务处理问题的通知》规定执行。四是采购费用:设备材料市场询价,货比三家。五是施工费用:按《企业内部定额》执行,以分部分项为单位进行成本预算。
Cost determination is the core - the budget to control the cost of science is the key - the basic management of tracking correction is the support - the secondary control of the internal control system is a means of tight management - the cost of profit management is the core of the composition of the project cost. According to the needs of business management, the project cost is divided into: management costs, temporary costs, HSE costs, procurement costs, construction costs (including manufacturing costs), five insurance two gold, taxes. Project costs are fixed. Use the following method to determine the project cost. First, management fees: According to the size of the project to determine different management fee rates, according to 2% ~ 5% accounting. The second is the provisional cost: should be based on the principle of economic and practical, it is necessary to reflect the corporate image, but also to avoid unnecessary waste, the cost of the project in accordance with the total cost of 1.5% ~ 2% accounting. Third, HSE costs: In accordance with the “Circular on the issue of financial management of production safety costs,” the provisions of the implementation. Fourth, procurement costs: equipment materials market inquiry, shop around. Fifth, construction costs: According to “internal fixed quota” implementation, sub-item as a unit of cost estimates.