Cost overruns have continuously presented a burden on earning profit for construction companies. They lead to delays, heavy financial strain 和 sometimes even project failures. Cost overruns coupled with pressing economic challenges the construction industry’s shrinking profit margins are making it harder to stay in business. There may still be something businesses can do to save themselves from this trouble. Cost reporting 和 审计s are two fantastic methods of effectively managing overruns 和 preventing future financial threats.
成本报告的作用
有效的成本报告讲述了一个建设项目的故事, 分解每一分钱的流动过程. 通过使用这种细致的保证措施, a company can identify key points of financial trouble while it occurs including unexpected expenses, 超支和资金配置效率低下. Like a doctor, a cost report gets to the root of the problem 和 identifies possible solutions. Not only does it help companies stay within budget but when shared with stakeholders it creates open 和 transparent communication which in turn builds confidence 和 fosters positive relationships. 整体, cost reporting goes above 和 beyond in helping construction companies fight one of the biggest threats to their financial goals.
成本报告需要做什么?
建设 cost reporting paints a detailed picture of a project’s financial health. To know the full story, the report includes three types of information:
项目细节: 成本报告首先包含的是项目的细节. A narrator, they lay the scene 和 provide context to the cost information included later. The name, location, overview 和 start/completion dates of the project are listed.
金融概述 & 成本分析: Next the report provides a broad overview of the project’s finances before narrowing in on the specific cost details. 通过说明项目的财务状况, readers can analyze costs for problems in relation to the overall goal 和 progress. 财务概述包括项目预算(目标), current spending (progress) 和 estimated completion cost (adjusted path). 当前支出被分解成每一项支出的清单. Every expense is accounted for 和 includes an explanation for its inclusion in the project. The list forces costs to be analyzed based on their necessity 和 reveals unnecessary expenditures that may need to be stopped. Listing costs requires a lot of time 和 patience due to the meticulous nature of combing expenses 和 articulating reasonable explanations.
发展分析
Finally, the report takes a step back to look at the overall progress of the project. 它使利益相关者能够从更大的角度看待成本. In this section the original budget is compared to the project’s actual expenditures. Here we can determine if the project has stayed on path, is lagging or charging ahead. In addition to financial progress, the physical is documented, including any milestones reached.
包括哪些费用?
当涉及到成本报告的内容时, 可以肯定地说，你应该包括所有内容. 成本报告的详尽程度决定了它的有用性. 最终报告需要包括:
直接成本: Any expenditure that are directly used in the production of a specific good or service. Primary includes materials, labor, machines, contractors 和 subcontractors.
间接成本: All costs required to run your business 和 that allow a company to perform a job that do not contribute directly to producing that good or service. 行政费用、管理费用、折旧、培训费用 & development, insurance 和 licensing are all included in this category.
预计成本: 尚未发生但在项目的未来将发生的费用.
固定成本: These costs are not impacted by quantity 和 are usually included in indirect costs. 它可以包括租金或租赁成本，保险和工资.
时间相关成本: Costs incurred for only a specific period but not for the entirety of the project. For example, if the contractor needs to acquire a temporary office space, that rent is included.
数量-比例成本: As the name suggests, these costs change based on the quantity utilized. Quantity proportional costs may be classified as either direct or indirect costs. 每小时工资, 材料成本, 行政材料费, 水电费(电费), 水费和煤气费只是这一成本的一些例子.
我该怎么办??
In the end, cost reporting is so much more than just numbers on a page. 一份结构良好的报告就像一张地图, providing clear guidance through the vast financial terrain of the project. Its careful level of detail 和 all-encompassing nature make it invaluable for any construction company. Cost reporting is a fantastic method for discovering financial instabilities 和 possible threats to the financial outcome of the project. 如果你想确保一个项目按计划进行, 聘请一名合格的注册会计师为你的公司做成本报告.
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