項目實訓案例分析Projectpracticalcaseanalysis綜合分析Comprehensiveanalysis在選擇方法時需要重點關注兩個關鍵：Whenchoosingamethod,itiscrucialtofocusontwokeyaspects:綜合分析是對分析技術方法的綜合應用Thecomprehensiveanalysisofaprojectinvolvestheapplicationofintegratedanalysismethods基礎數據能否適用該方法Whetherthefundamentaldataappliestothemethod得出的結果是否可解釋Whethertheresultingoutcomesareinterpretable課程導入CourseIntroduction振興小學后勤樓項目建筑面積2780m2，振興建筑公司以653萬元投標報價成為中標人。項目通過竣工驗收后，公司對項目進行了成本決算ThebuildingareaofthelogisticsbuildingprojectofZhenxingPrimarySchoolis2780squaremeters.ZhenxingConstructionCompanywonthebidwithabidpriceof6.53millionyuan.Afterthecompletionacceptanceoftheproject,thecompanyconductedacostsettlementfortheproject發包單位ContractingUnit南寧市教育局NanningCityEducationBureau開工日期：2022.1CommencementDate:2022.1工程名稱Projectname振興小學后勤樓LogisticsBuildingofZhenxingPrimarySchool竣工日期：2022.10CompletionDate:2022.10建筑面積Buildingarea2780m2金額：元Amount:yuan成本項目CostItem預算成本Budgetcost實際成本ActualCost①人工費①Laborcost756160721728②材料費②Materialcost40907204127536③機械使用費③Machineryusagefee363480360217④其他直接費④Otherdirectcosts252190252394⑤間接費用⑤Indirectcost482480472782①~⑤總計①~⑤Total59450305934657表4.1工程竣工成本決算表部分內容Table4.1Partofthecontentoftheengineeringcompletioncostsettlementtable一、案例背景I.Casebackground通過對比分析法Throughthecomparativeanalysismethod發包單位ContractingUnit南寧市教育局NanningCityEducationBureau開工日期：2022.1CommencementDate:2022.1工程名稱Projectname振興小學后勤樓LogisticsBuildingofZhenxingPrimarySchool竣工日期：2022.10CompletionDate:2022.10建筑面積Buildingarea2780m2金額：元Amount:yuan成本項目CostItem預算成本Budgetcost實際成本ActualCost①人工費①Laborcost756160721728②材料費②Materialcost40907204127536③機械使用費③Machineryusagefee363480360217④其他直接費④Otherdirectcosts252190252394⑤間接費用⑤Indirectcost482480472782①~⑤總計①~⑤Total59450305934657工程竣工成本決算表部分內容Partofthecontentoftheengineeringcompletioncostsettlementtable除了其他直接費與預算成本偏差不大外，剩下四個項目與預算成本都有一定程度的偏差Asidefromminorvariancesinotherdirectcostsandbudgetcosts,theremainingfouritemsexhibitsomedegreeofvariancefrombudgetedcosts降低額Reductionamount34432-368163263-204969810373降低率%Reductionrate%4.55%-0.90%0.90%-0.08%2.01%0.17%降低額=預算成本-實際成本Reduction=budgetcost-actualcost降低額為正數，說明節約了成本，是節支

Thereductionamountispositive,itindicatescostsavings,whichmeanssaving降低額為負數，說明超出了成本，是超支

Thereductionamountisnegative,itmeansexceedingthecost,whichindicatesoverspending對五個成本項目的降低額進行計算發現，人工費、機械使用費和間接費用是節支的，而材料費和其他直接費是超支的Incalculatingthereductionsinthecostsoffiveprojectitems,wefoundthatlaborcosts,machineryusagefees,andindirectcostsareunderbudget,whilematerialcostsandotherdirectcostsareoverbudget二、綜合數據對比分析法II.ComprehensiveDataComparativeAnalysisMethod發包單位ContractingUnit南寧市教育局NanningCityEducationBureau開工日期：2022.1CommencementDate:2022.1工程名稱Projectname振興小學后勤樓LogisticsBuildingofZhenxingPrimarySchool竣工日期：2022.10CompletionDate:2022.10建筑面積Buildingarea2780m2金額：元Amount:yuan成本項目CostItem預算成本Budgetcost實際成本ActualCost降低額Reductionamount降低率%Reductionrate%①人工費①Laborcost756160721728344324.55%②材料費②Materialcost40907204127536-36816-0.90%③機械使用費③Machineryusagefee36348036021732630.90%④其他直接費④Otherdirectcosts252190252394-204-0.08%⑤間接費用⑤Indirectcost48248047278296982.01%①~⑤總計①~⑤Total59450305934657103730.17%使用構成比率法對各成本項目的占比進行分析：用每個項目的實際成本除以1-5項的實際總成本得到每個成本項目占成本的比重。對比同期同類項目，從而進一步探明異常之處。Usingthemethodofcompositionratioanalysistoanalyzetheproportionofeachcostitem:Dividetheactualcostofeachitembythetotalactualcostofitems1-5toobtaintheproportionofeachcostitemtothetotalcost.Compareprojectsofthesametypeandperiodtofurtheridentifyanomalies.工程竣工成本決算表部分內容Partofthecontentoftheengineeringcompletioncostsettlementtable占成本比重Theproportiontothecost12.16%69.55%6.07%4.25%7.97%同期同類項目占比Proportionofsimilarprojectsinthesameperiod12.20%68.10%6.10%4.30%9.30%差值Variation-0.04%1.45%-0.03%-0.05%-1.33%三、綜合數據構成比率法III.ComprehensiveDataCompositionRatioAnalysisMethod在對比分析法和構成比例法計算的總成本分析結果基礎上，對各項目的成本情況進行逐一分析Basedonthetotalcostanalysisresultscalculatedusingthecomparativeanalysismethodandthemethodofcomponentratio,weconductadetailedanalysisofthecostsforeachproject考察哪個因素對成本影響較大Examinewhichfactorshaveagreaterimpactoncosts人工費相較預算成本Thelaborcostscomparetobudgetedcosts較大幅度下降（4.55%）Hasasignificantdecrease(4.55%)與同期同類項目差異不大（0.04%）Thedifferencewithsimilarprojectsduringthesameperiodisnotsignificant(0.04%)四、展開IV.Expansion因素分析法Factoranalysismethod項目Project單位Unit計劃Plan實際Actual人工用量Theamountoflaborused工日Workday1112011456人工單價Unitpriceoflabor元/工日yuanperworkday6863表4.2人工費的成本構成表Table4.2CostCompositionofLaborCost人工的用量Theamountoflaborused人工的單價Unitpriceoflabor因素分析法Factoranalysismethod替代基數=11120×68=756160Substitutionbase=11120×68=756160從影響的絕對值來看，單價變動對總成本的影響大于用量變動對總成本的影響Theimpactofunitpricechangesontotalcostsisgreaterthantheimpactofquantitychangesontotalcosts,intermsofabsolutevalue第一次替代（數量指標—人工用量）Thefirstsubstitution(QuantityIndicator-Theamountoflabor)用量因素：11456*68=779008Quantityfactor:11456*68=779008第二次替代（質量指標—人工單價）Thesecondsubstitution(QualityIndicator-Thelaborunitprice)單價因素：11456*63=721728Unitpricefactor:11456*63=721728成本增加Costincrease成本降低Costdecrease影響人工費的因素Thefactorsaffectinglaborcosts五、人工費單項分析V.LaborCostItemizedAnalysis用量因素影響：Impactofquantityfactor:779008-756160=22848用量因素影響：Impactofquantityfactor:721728-779008=-57280該因素屬于內部因素還是外部因素呢？Isthisfactorinternalorexternal?經濟低迷投資降低Theeconomicdownturnandreducedinvestment在建工程數量減少Adecreaseinthenumberofprojectsinprogress公司進一步查明單價降低原因：Thecompanyfurtherinvestigatedthereasonsforthedecreaseinunitprice:勞動力供過于求價格下降Anoversupplyoflaborresultinginadecreaseinlaborcosts指的是本月材料整體為節約支，即實際成本比計劃成本節約了2%Itreferstotheoverallmaterialcostsforthismontharesaved,meaningtheactualexpenditureis2%lessthantheplannedcost經濟低迷是企業自身難以控制的原因因此該原因屬于外部經濟因素Theeconomicdownturnisafactorbeyondacompany'scontrol,henceitfallsunderthecategoryofexternaleconomicfactors公司應當先對人工費單價的原因進行分析Thecompanyshouldfirstanalyzethereasonsfortheabnormalunitlaborcost五、人工費單項分析V.LaborCostItemizedAnalysis該因素屬于內部因素還是外部因素呢？Isthisfactorinternalorexternal?工價的降低Thereductioninlaborcosts部分工人的工作效率降低Theefficiencyofsomeworkersdecrease公司進一步查明用量增加原因：Thecompanyfurtherinvestigatedthereasonsfortheincreaseinusagefactors:用量出現了小幅度的增長Therehasbeenaslightincreaseinusage指的是本月材料整體為節約支，即實際成本比計劃成本節約了2%Itreferstotheoverallmaterialcostsforthismontharesaved,meaningtheactualexpenditureis2%lessthantheplannedcost工人工作效率下降，是企業自身可以控制的因素，屬于內部經濟因素Thedecreaseinworkers'efficiencyisafactorthattheenterpriseitselfcancontrol,whichbelongstointernalfactors用量因素，雖然對總成本的影響不及單價因素，但是確是導致成本增長的因素Althoughthequantityfactorhaslessimpactonthetotalcostcomparedtotheunitpricefactor,itstillleadstoanincreaseincosts五、人工費單項分析V.LaborCostItemizedAnalysis材料費相較預算成本出現了一定幅度上升（0.9%），與同期同類項目差異較大（1.45%）,對成本項目——材料費進行分析Thematerialcostshaveexperiencedasignificantincreasecomparedtothebudgetedcosts(0.9%),butdiffersignificantlyfromsimilarprojectsduringthesameperiod(1.45%).Ananalysisofthecostitem—materialcostsiswarranted發包單位ContractingUnit南寧市教育局NanningCityEducationBureau開工日期：2022.1CommencementDate:2022.1工程名稱Projectname振興小學后勤樓LogisticsBuildingofZhenxingPrimarySchool竣工日期：2022.10CompletionDate:2022.10建筑面積Buildingarea2780m2金額：元Amount:yuan成本項目CostItem預算成本Budgetcost實際成本ActualCost降低額Reductionamount降低率%Reductionrate%①人工費①Laborcost756160721728344324.55%②材料費②Materialcost40907204127536-36816-0.90%③機械使用費③Machineryusagefee36348036021732630.90%④其他直接費④Otherdirectcosts252190252394-204-0.08%⑤間接費用⑤Indirectcost48248047278296982.01%①~⑤總計①~⑤Total59450305934657103730.17%工程竣工成本決算表部分內容Partofthecontentoftheengineeringcompletioncostsettlementtable占成本比重Theproportiontothecost12.16%69.55%6.07%4.25%7.97%同期同類項目占比Proportionofsimilarprojectsinthesameperiod12.20%68.10%6.10%4.30%9.30%差值Variation-0.04%1.45%-0.03%-0.05%-1.33%六、材料費單項分析VI.MaterialCostItemizedAnalysis材料分析同樣使用因素分析法進行逐項計算，影響材料費的因素主要是單價和用量通過計算我們發現：Usethefactoranalysismethodformaterialanalysis,conductingitemizedcalculations.Thefactorsinfluencingmaterialcostsareprimarilyunitpriceandquantityused.Throughcalculation,wefindthat:材料名稱Materialname計量單位Measurementunit用量因素Quantityfactor單價因素Unitpricefactor影響合計TotalImpact預算用量Estimatedquantity實際用量Actualconsumption節/超Save/

Overspend影響金額Affectedamount預算單價Budgetunitprice實際單價ActualUnitPrice節/超Save/

Overspend影響金額Affectedamount

1.鋼筋1.Steelbar噸Ton110112-2770038503980-13014560222602.混凝土2.Concrete立方米Cubicmeter856863-72380340350-10863011010……………………………………………………

六、材料費單項分析VI.MaterialCostItemizedAnalysis主要材料——鋼筋Mainmaterial-steelbar單價上漲原因：Thereasonsfortheincreaseinunitprices:受到單價影響最大Mostsignificantlyaffectedbyunitprice國際煤價上漲導致鋼材價格上漲Theriseininternationalcoalpricesledtoanincreaseinsteelprices單價上漲原因：Thereasonsfortheincreaseinunitprices:受到單價影響最大Mostsignificantlyaffectedbyunitprice主要材料——混凝土Mainmaterial-concrete使用自有的混凝土公司產品，由于工廠離本項目較遠，Thecompanyutilizeditsconcreteproducts,butsincethefactorywaslocatedfarfromthisproject,對混凝土價格上漲起到推動作用Itcontributedtotheriseinconcreteprices六、材料費單項分析VI.MaterialCostItemizedAnalysis外部經濟因素Externaleconomicfactors內部管理因素Internalmanagementfactors其他材料同樣可以使用因素分析法逐一進行分析Thefactoranalysismethodcanalsobeappliedtoothermaterialsforanalysis,onebyone發包單位ContractingUnit南寧市教育局NanningCityEducationBureau開工日期：2022.1CommencementDate:2022.1工程名稱Projectname振興小學后勤樓LogisticsBuildingofZhenxingPrimarySchool竣工日期：2022.10CompletionDate:2022.10建筑面積Buildingarea2780m2金額：元Amount:yuan成本項目CostItem預算成本Budgetcost實際成本ActualCost降低額Reductionamount降低率%Reductionrate%①人工費①Laborcost756160721728344324.55%②材料費②Materialcost40907204127536-36816-0.90%③機械使用費③Machineryusagefee36348036021732630.90%④其他直接費④Otherdirectcosts252190252394-204-0.08%⑤間接費用⑤Indirectcost48248047278296982.01%①~⑤總計①~⑤Total59450305934657103730.17%對于機械使用費、其他直接費和