维修工程成本管理（Cost management of maintenance engineering）.docVIP

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维修工程成本管理（Cost management of maintenance engineering）.doc

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维修工程成本管理（Cost management of maintenance engineering） Cost management of maintenance engineering Maintenance cost and cost management 1. maintenance costs and their composition (1) maintenance project cost. Maintenance in the process of construction must consume a certain amount of manpower, material and financial resources, the construction of the consumption is reflected in the form of currency, which constitute the maintenance of construction unit production cost, the production cost is distributed to every project and cost accounting object, make maintenance cost. The cost of maintenance engineering is a comprehensive index, which can reflect the quality of maintenance, construction, production activities and enterprise management. In practical work, the cost of maintenance can be divided into 3 categories: budget cost, planned cost and actual cost. Budgeted cost. The budget cost is calculated according to the budget quota of maintenance engineering and the standard of various fees. Budget cost items include labor costs, materials costs, construction machinery use fees, other direct costs, on-site management fees, temporary facilities fees, indirect costs and planned profits. These costs constitute the full cost of the completed project. Planned cost. Refers to in order to gradually reduce the cost of maintenance and the preparation of internal control of specific planning indicators. Actual cost. It is the sum of production cost of maintenance project actual expenditure. It reflects the actual level of the cost of the maintenance project, and must correctly calculate the project cost according to the regulations, and accurately reflect the actual cost of the maintenance project, thus providing reliable data for cost analysis. The budget cost is the basis for the settlement of the cost of the maintenance project, and also the basis for compiling the cost plan and measuring the actual cost level. The planned cost and actual cost reflect the cost level of the maint