| November 13,2006, China Petroleum Jilin Chemical Company "double benzene" factory explosion accident happened; the state began paying attention on the water pollution problem of Songhua River seriously. To this end the State Environmental Protection Administration and Reform Commission developed a "Songhua River Basin Water Pollution Control Program." The company's sewage treatments have also been included among the prescribed period, including the 1st factory gas sewage treatment and the 4th factory gas wastewater treatment two parts. Company leaders taking into the technology maturity and difficult of gas effluent treatment ferroalloy, decided to carry out the 1st factory gas sewage treatment project; when capital and technology are the conditions, the further implementation of the 4th gas effluent treatment projects.As of January 2008, the project construction has finished and came into loading vehicle transport formally, the project have paid several of fees and cost a total of RMB 17,551,190 Yuan, exceeded estimate RMB 274.5142 Yuan. The actual cost and budget costs arising difference was due to the suddenness no budget fees and the construction material price fluctuate exquisitely. However, these all show it still exists some problems in the implementation of enterprise project and cost management. based on such reasons, this paper chose the 1st gas sewage treatment plant project costing accounting and controlling as subject. We accept this study can afford some implications and help for the future project costing management work.This paper's structure as follows:Chapter 1 Introduction, this section sets out the background of topics, meaning, studying methods of research and thesis structure; in Chapter 2 of the first gas treatment station project survey, this section had a introduce of the project background and relevant information, reviewed and summarized its costing management current situation; Chapter 3 focuses on the first gas sewage treatment plant project costing accounting work to make a note, including the content and principles of project cost accounting, costing accounting methods and processes, and related to financial analysis; Chapter 4 of the first gas sewage treatment plant project costing controlling, including the major influencing factors of the project costs, principal of costing controlling, the main method and cost control analysis and research for the different stages of this project.In this paper, we used qualitative analysis and case studies methods, reviewed and analyses on the 1st gas sewage treatment plant project cost management current situation. Based on these conclusions, we studied on the project cost accounting and controlling to describe, summary and evaluation, we have the following conclusion:1. Project cost management should take full control of costs, the dynamic control of costs, minimize costs and improve the cost as the basic principles. Specifically, the overall cost for the project that all involved to control costs and expenses, and used cost control methods, the project's progress. In the advancing process, maintaining attention of the project cost at all times, achieving cost minimized,and enhancing corporate profits, all of these need accountability system.2. Project cost management should be based on striking construction schedules and controlling quality. The essence and purpose of cost management is not pressing the paying cost, but through the controlling of all aspects, minimize fees cost to achieve the purpose of cost controlling and management.3. The first gas station gas sewage treatment project costing accounting included three aspects:the complete record of all the costs and consumption related to the project, calculate the cost and amount in current expenditure correctly, determine the cost accounting object and have a distribution scenically. Cost accounting principles include 10 aspects:confirming principle, phased accounting principles, relevant principle, persistent principal, the actual cost accounting principles, timing principle, stability principle, importance principle, clearity principal, and accrual basis principal. These ten principles announced the main considerations of cost accounting from the objects, classification, and content. Cost accounting should have clear, be rational, understandable and controllable, it is not only a summary for project work stage and progress, while should be able to provide some decision support information for policy makers.4. The first gas sewage treatment plant project cost accounting methods and procedures include seven parts, namely:project cost accounting objects and composition identification, establishing the original record, costing index sensitivity analysis, the establishment of cost accounting index system, the establishment of project cost accounting, accounts table, the results of costing data analysis, and the establishment of target cost management evaluation system. Among them, project cost accounting objects and composition identification and establishing the original record is the base of cost accounting; the function of costing index sensitivity analysis, the establishment of cost accounting index system, the establishment of project cost accounting, accounts table and the results of costing data analysis is to provide decision-makers to support more effective decision-making information; the establishment of target cost management evaluation system is a kind of cost management, monitoring and evaluating the system.5. In the first gas sewage treatment station project cost controlling, the project team determined the main influencing factor of total cost are the duration and quality of project, construction materials, and major equipment procurement costs. Achieving some grasp and control on the cost of these three aspects, it can be helpful for the cost of the project management At the same time we can see that the principal work of project cost management is to identify the main factors affecting the cost, so Cost controlling can have a target.6. The first gas sewage treatment station project used several cost controlling methods, specifically including:the use of construction plans control costs, project schedule and cost of synchronization, control of materials through the use of consumption of resources ledger, monthly revenue and expenditure report, a reasonable project cost approval process and the division of responsibilities, cost of quality control, resource management and control, site safety management, production, resource consumption and cost support synchronization controlling, and so on.These cost control methods are interrelated and complement each other, played a role in the overall cost control for the project.As a business investment, creating more profit is the purpose of the enterprise, but also it can use the implementation and management process of project to enhance the enterprise management capabilities and core competitiveness. As a judgment foundation and the main basis of deciding the victory of the project, project management staff must pay attention to the cost of the project. This study focused on the reviewing and summing up the cost accounting and controlling of the first gas sewage treatment plant project, hoping to sum up the project management experience and skills which can be helpful to the 4th gas sewage treatment plant project. |
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