導(dao)語：水(shui)利工程EPC工程施工階段(duan)成本風險識別一文來源于網友(you)上傳，不(bu)代表本站(zhan)觀點，若需要原創文章可咨(zi)詢客服老師，歡迎參考(kao)。

摘要：水利工程ＥＰＣ工程總承包是目前地方政府投資使用最多的一種工程采購模式，包括工程的設計、采購及施工，由施工單位承擔大部分風險。施工階段的成本控制關系到工程項目的正常交付及工程項目的增值。本文從施工單位角度為施工階段工程成本風險識別及控制提供建議。

關鍵詞：ＥＰＣ工程(cheng)總(zong)承包；施工項目部；成本(ben)控制；風險識別

目前，采(cai)用地方財(cai)政資(zi)金(jin)投資(zi)、涉(she)及民生的(de)(de)水利工(gong)(gong)程，由于(yu)工(gong)(gong)程本(ben)身復(fu)雜、設(she)計(ji)(ji)時間(jian)長(chang)、施(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)風險大(da)且(qie)周期(qi)長(chang)、項(xiang)目管(guan)理難(nan)度大(da)且(qie)回(hui)收資(zi)金(jin)時間(jian)長(chang)，因此(ci)較(jiao)多采(cai)用ＥＰＣ工(gong)(gong)程總(zong)承(cheng)(cheng)(cheng)(cheng)(cheng)包模(mo)式(shi)，一般(ban)(ban)由設(she)計(ji)(ji)單(dan)(dan)位（或具有(you)設(she)計(ji)(ji)資(zi)質和能力(li)的(de)(de)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)單(dan)(dan)位）、施(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)單(dan)(dan)位組成(cheng)(cheng)(cheng)(cheng)聯合體共(gong)同完成(cheng)(cheng)(cheng)(cheng)工(gong)(gong)程的(de)(de)全部設(she)計(ji)(ji)、采(cai)購、施(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)工(gong)(gong)作(zuo)。當項(xiang)目初步設(she)計(ji)(ji)完成(cheng)(cheng)(cheng)(cheng)后即可開展招(zhao)標工(gong)(gong)作(zuo)確(que)定工(gong)(gong)程總(zong)承(cheng)(cheng)(cheng)(cheng)(cheng)包單(dan)(dan)位，在施(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)中(zhong)完成(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)概算(suan)(suan)、施(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)圖(tu)預算(suan)(suan)、完工(gong)(gong)結(jie)算(suan)(suan)編制(zhi)，地方政府財(cai)政審(shen)計(ji)(ji)部門(men)審(shen)定的(de)(de)完工(gong)(gong)結(jie)算(suan)(suan)作(zuo)為最終結(jie)算(suan)(suan)價。ＥＰＣ工(gong)(gong)程總(zong)承(cheng)(cheng)(cheng)(cheng)(cheng)包簽訂合同時一般(ban)(ban)沒有(you)完整的(de)(de)工(gong)(gong)程量清單(dan)(dan)，采(cai)取邊(bian)設(she)計(ji)(ji)邊(bian)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)，ＥＰＣ模(mo)式(shi)下(xia)的(de)(de)工(gong)(gong)程總(zong)承(cheng)(cheng)(cheng)(cheng)(cheng)包單(dan)(dan)位雖然擺脫了設(she)計(ji)(ji)成(cheng)(cheng)(cheng)(cheng)本(ben)、采(cai)購成(cheng)(cheng)(cheng)(cheng)本(ben)、施(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)成(cheng)(cheng)(cheng)(cheng)本(ben)間(jian)的(de)(de)相互制(zhi)約(yue)，提升了工(gong)(gong)程施(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)的(de)(de)便利性，但(dan)是同樣(yang)會承(cheng)(cheng)(cheng)(cheng)(cheng)擔(dan)更多的(de)(de)造價和成(cheng)(cheng)(cheng)(cheng)本(ben)管(guan)控(kong)(kong)任務［１］。在成(cheng)(cheng)(cheng)(cheng)本(ben)管(guan)控(kong)(kong)中(zhong)，施(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)階段的(de)(de)成(cheng)(cheng)(cheng)(cheng)本(ben)控(kong)(kong)制(zhi)主要由施(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)單(dan)(dan)位承(cheng)(cheng)(cheng)(cheng)(cheng)擔(dan)。為了確(que)保水利工(gong)(gong)程項(xiang)目的(de)(de)按(an)時交付(fu)和項(xiang)目增值(zhi)，ＥＰＣ總(zong)承(cheng)(cheng)(cheng)(cheng)(cheng)包中(zhong)承(cheng)(cheng)(cheng)(cheng)(cheng)擔(dan)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)任務的(de)(de)施(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)單(dan)(dan)位必須(xu)重視施(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)階段的(de)(de)成(cheng)(cheng)(cheng)(cheng)本(ben)控(kong)(kong)制(zhi)。

１ＥＰＣ工程總承包施工階段的成本風險識別

區別于工(gong)(gong)程(cheng)總(zong)承(cheng)包(bao)及平行發包(bao)，水利工(gong)(gong)程(cheng)ＥＰＣ工(gong)(gong)程(cheng)總(zong)承(cheng)包(bao)在充分調(diao)動(dong)施工(gong)(gong)單(dan)位積極(ji)性的(de)同時(shi)，使施工(gong)(gong)階(jie)段的(de)成本(ben)風(feng)險大(da)(da)部分由施工(gong)(gong)單(dan)位承(cheng)擔，業主一般只承(cheng)擔征(zheng)地移民、政(zheng)策法規變化(hua)及市場較大(da)(da)波動(dong)風(feng)險。做(zuo)好(hao)施工(gong)(gong)階(jie)段的(de)成本(ben)控制，必須(xu)要先(xian)對施工(gong)(gong)階(jie)段的(de)成本(ben)風(feng)險進行逐(zhu)項分析(xi)，做(zuo)好(hao)風(feng)險識別。

１.１業主管理風險

業(ye)(ye)主(zhu)管理(li)風險(xian)，是指業(ye)(ye)主(zhu)自身實(shi)力(li)和(he)管理(li)水平以(yi)及(ji)協調各(ge)部門(men)的(de)能(neng)力(li)大小，業(ye)(ye)主(zhu)對合同風險(xian)的(de)重視度不夠，部分(fen)業(ye)(ye)主(zhu)不能(neng)有效地(di)滿足(zu)資金足(zu)額需求(qiu)、施工(gong)(gong)現(xian)場管理(li)能(neng)力(li)、土(tu)地(di)征用(yong)等相關條件(jian)，從而導致項(xiang)目(mu)成本(ben)上升，給項(xiang)目(mu)管理(li)和(he)成本(ben)帶來了嚴重的(de)障礙［２］，也是制(zhi)約水利工(gong)(gong)程(cheng)ＥＰＣ項(xiang)目(mu)正常施工(gong)(gong)的(de)主(zhu)要因(yin)素之一。它(ta)通常包括以(yi)下幾(ji)個方面(mian)。

１.１.１工程(cheng)資(zi)金(jin)供應風險

采用地方(fang)財(cai)政(zheng)(zheng)進(jin)行(xing)且關系(xi)到民生(sheng)的(de)水利項(xiang)(xiang)目(mu)大(da)部分(fen)(fen)采用地方(fang)財(cai)政(zheng)(zheng)收(shou)入(ru)，部分(fen)(fen)項(xiang)(xiang)目(mu)會(hui)有省財(cai)政(zheng)(zheng)及(ji)國家重點工程補(bu)貼(tie)。根據《政(zheng)(zheng)府投(tou)資(zi)(zi)條例(li)》（２０１９年(nian)７月１日起執行(xing)）政(zheng)(zheng)府投(tou)資(zi)(zi)項(xiang)(xiang)目(mu)不得要求施(shi)工單位墊資(zi)(zi)施(shi)工。但在實際施(shi)工中，部分(fen)(fen)不發達地區(qu)財(cai)政(zheng)(zheng)收(shou)入(ru)赤字(zi)較大(da)，籌措項(xiang)(xiang)目(mu)資(zi)(zi)金(jin)需要一定時(shi)間，會(hui)出現(xian)結(jie)算支付(fu)不及(ji)時(shi)的(de)情(qing)況，導致施(shi)工單位需要承擔(dan)部分(fen)(fen)資(zi)(zi)金(jin)成(cheng)本，產生(sheng)資(zi)(zi)金(jin)供(gong)應(ying)風險；同時(shi)，也會(hui)導致部分(fen)(fen)項(xiang)(xiang)目(mu)投(tou)資(zi)(zi)及(ji)價(jia)格(ge)受到壓縮，增大(da)施(shi)工單位的(de)成(cheng)本攤銷風險。

１.１.２業(ye)主(zhu)管理水(shui)平風(feng)險

大部(bu)分水利施(shi)工(gong)(gong)項目(mu)在施(shi)工(gong)(gong)前會成立(li)建設管(guan)(guan)理(li)機構(gou)，一般為(wei)現場指揮部(bu)或(huo)法(fa)人(ren)公(gong)司，進行(xing)現場施(shi)工(gong)(gong)組織、管(guan)(guan)理(li)等工(gong)(gong)作。同時，大部(bu)分建設管(guan)(guan)理(li)機構(gou)一般也(ye)會在社會上聘請有一定經驗的(de)施(shi)工(gong)(gong)人(ren)員(yuan)及曾經在設計單位(wei)從業的(de)人(ren)員(yuan)作為(wei)管(guan)(guan)理(li)團(tuan)隊的(de)一部(bu)分，進行(xing)出謀劃(hua)策(ce)(ce)。若管(guan)(guan)理(li)團(tuan)隊中缺(que)乏(fa)具(ju)有一定施(shi)工(gong)(gong)經驗或(huo)施(shi)工(gong)(gong)出身的(de)管(guan)(guan)理(li)人(ren)員(yuan)時，必然會影(ying)響(xiang)管(guan)(guan)理(li)層決(jue)策(ce)(ce)，對(dui)施(shi)工(gong)(gong)造成一定影(ying)響(xiang)，甚至產生管(guan)(guan)理(li)風險(xian)。

１.１.３臨(lin)時征地拆(chai)遷風險

水利施(shi)工(gong)項(xiang)目的征(zheng)地(di)(di)(di)一般包括永久征(zheng)地(di)(di)(di)和臨時征(zheng)地(di)(di)(di)。許(xu)多(duo)情況下(xia)臨時征(zheng)地(di)(di)(di)受賠償款、征(zheng)地(di)(di)(di)范圍、恢復標準未明確等制約，導致施(shi)工(gong)單位在(zai)施(shi)工(gong)時受到村民阻工(gong)、地(di)(di)(di)方環(huan)保部門勒令停工(gong)的風險。

１.２施工圖紙（設計）風險

水利(li)工(gong)程ＥＰＣ項目施工(gong)圖(tu)紙由總承包(bao)單(dan)位(wei)負(fu)責設計及實施，不是由業主(zhu)(zhu)提供，致使在充分調動(dong)施工(gong)單(dan)位(wei)積極性的同時(shi)，也(ye)因圖(tu)紙導致的相關風險全部由施工(gong)單(dan)位(wei)承擔，主(zhu)(zhu)要包(bao)括以下幾(ji)個(ge)方面。

１.２.１施工變(bian)更風險

水利(li)施工(gong)項(xiang)目本(ben)身(shen)受制(zhi)于地質(zhi)、施工(gong)環境、施工(gong)工(gong)藝的(de)(de)影(ying)響，變更項(xiang)目較多，圖紙會審結束后，在施工(gong)中(zhong)產生的(de)(de)變更除非是重大變更，業主一般不會認可(ke)，這樣無形會增加施工(gong)單位的(de)(de)成本(ben)。

１.２.２工(gong)程量風(feng)險

水利施工(gong)(gong)(gong)(gong)土石方(fang)開挖一(yi)般(ban)采取(qu)測量(liang)(liang)收(shou)方(fang)，施工(gong)(gong)(gong)(gong)圖紙(zhi)只(zhi)對(dui)工(gong)(gong)(gong)(gong)程(cheng)(cheng)量(liang)(liang)進行估量(liang)(liang)，若地質勘(kan)探不細(xi)，可能會(hui)發生實際工(gong)(gong)(gong)(gong)程(cheng)(cheng)量(liang)(liang)超(chao)出施工(gong)(gong)(gong)(gong)圖紙(zhi)工(gong)(gong)(gong)(gong)程(cheng)(cheng)量(liang)(liang)的(de)情(qing)況(kuang)，這種(zhong)情(qing)況(kuang)下業主(zhu)一(yi)般(ban)按(an)施工(gong)(gong)(gong)(gong)圖紙(zhi)量(liang)(liang)、實際施工(gong)(gong)(gong)(gong)量(liang)(liang)、施工(gong)(gong)(gong)(gong)圖預算(suan)清單量(liang)(liang)的(de)最小值進行確認，超(chao)出的(de)工(gong)(gong)(gong)(gong)程(cheng)(cheng)量(liang)(liang)由(you)ＥＰＣ工(gong)(gong)(gong)(gong)程(cheng)(cheng)總承包(bao)施工(gong)(gong)(gong)(gong)單位承擔，有別于施工(gong)(gong)(gong)(gong)總承包(bao)的(de)據(ju)實計(ji)量(liang)(liang)法。

１.２.３圖紙延(yan)誤窩工風險

用于(yu)施(shi)工(gong)(gong)的圖紙由ＥＰＣ工(gong)(gong)程總承(cheng)包單位自行(xing)設(she)計(ji)，當(dang)圖紙供(gong)應延(yan)誤(wu)時，業主方不承(cheng)擔(dan)此部分的風險，圖紙供(gong)應延(yan)誤(wu)屬于(yu)ＥＰＣ工(gong)(gong)程總承(cheng)包施(shi)工(gong)(gong)單位內部問題(ti)，產生的窩(wo)工(gong)(gong)及工(gong)(gong)程延(yan)誤(wu)均由施(shi)工(gong)(gong)單位自行(xing)承(cheng)擔(dan)。

１.３設(she)備材料采購風險

水(shui)利工程(cheng)涉及(ji)的(de)建(jian)筑工程(cheng)材料(liao)和(he)工程(cheng)設備(bei)全部(bu)(bu)由ＥＰＣ工程(cheng)總(zong)承包(bao)單(dan)位(wei)負責采購(gou)，同時總(zong)承包(bao)單(dan)位(wei)承擔工程(cheng)中全部(bu)(bu)材料(liao)和(he)設備(bei)的(de)數(shu)量、價格及(ji)質量風險(xian)。

１.３.１價格風險

水利工(gong)程(cheng)所用到(dao)的相(xiang)關材料因品種和產地(di)不同，價格會有一(yi)定的差(cha)異，業(ye)主(zhu)一(yi)般選取市場(chang)中價格低的作為材料的預算價格，而施工(gong)單位為了確保工(gong)程(cheng)質量，購置的工(gong)程(cheng)設備和工(gong)程(cheng)材料一(yi)般會高于市場(chang)最低價，這樣就(jiu)會產生價格風(feng)險。

１.３.２數量(liang)風險

ＥＰＣ工(gong)程(cheng)(cheng)總(zong)承(cheng)包施(shi)工(gong)前沒有確定(ding)的(de)施(shi)工(gong)圖紙，經常邊(bian)設計邊(bian)施(shi)工(gong)，導致材料(liao)(liao)采購計劃(hua)不(bu)能(neng)精細化，為確保正常施(shi)工(gong)，工(gong)程(cheng)(cheng)材料(liao)(liao)及設備配(pei)件采購必須有一(yi)定(ding)的(de)富余度，這樣就產生(sheng)數(shu)量風險(xian)。

１.４聯合體內部溝(gou)通風險

水(shui)利工(gong)(gong)程(cheng)復雜，單(dan)靠(kao)一家單(dan)位(wei)無法滿足(zu)設計、采購、施(shi)(shi)工(gong)(gong)的要求(qiu)(qiu)，ＥＰＣ工(gong)(gong)程(cheng)總承(cheng)包(bao)(bao)內(nei)部根據聯合體(ti)協議(yi)進行工(gong)(gong)作任務劃分(fen)，就(jiu)各自承(cheng)擔的工(gong)(gong)作負連帶責(ze)任，在利益分(fen)配(pei)時(shi)就(jiu)會(hui)(hui)產生爭議(yi)，比如(ru)自采砂石骨(gu)料價格(ge)。若ＥＰＣ工(gong)(gong)程(cheng)總承(cheng)包(bao)(bao)施(shi)(shi)工(gong)(gong)單(dan)位(wei)不能強(qiang)有力地公平解決各合作方的訴求(qiu)(qiu)，必(bi)然(ran)會(hui)(hui)導致內(nei)部相互拆臺，這樣會(hui)(hui)產生溝通風險。

１.５缺乏科學(xue)的成(cheng)本管(guan)理控制(zhi)方法

水利工程施工周期長，囊括(kuo)的范圍廣(guang)，特別是(shi)ＥＰＣ工程總承包項目管(guan)理(li)難(nan)度大(da)，需(xu)要協調(diao)問題多，很多施工企業缺乏科學的成本管(guan)理(li)控制方法，主要體(ti)現(xian)在管(guan)理(li)人員成本控制欲不(bu)(bu)強［３］、沒有建立成套的責任成本管(guan)理(li)體(ti)系(xi)、制度落實不(bu)(bu)到(dao)位等。

２水利工程ＥＰＣ工程總承包成本風險應對措施

為全面做好(hao)成本(ben)管理工(gong)作(zuo)，施(shi)(shi)工(gong)單位需要從(cong)３個階段做好(hao)成本(ben)管理工(gong)作(zuo)，分為施(shi)(shi)工(gong)前成本(ben)主(zhu)動控(kong)制(zhi)(zhi)、施(shi)(shi)工(gong)中成本(ben)動態控(kong)制(zhi)(zhi)、施(shi)(shi)工(gong)后(hou)成本(ben)被動控(kong)制(zhi)(zhi)。

２.１施工前成本主動控制

施工(gong)前成(cheng)(cheng)本(ben)主(zhu)動控(kong)制(zhi)，是對成(cheng)(cheng)本(ben)進行控(kong)制(zhi)的(de)重要途徑，主(zhu)要包括施工(gong)圖預算的(de)確(que)(que)定(ding)、成(cheng)(cheng)本(ben)計劃(hua)目標(biao)的(de)確(que)(que)定(ding)以及責任成(cheng)(cheng)本(ben)降低的(de)策劃(hua)等，合理地確(que)(que)定(ding)施工(gong)前成(cheng)(cheng)本(ben)控(kong)制(zhi)是成(cheng)(cheng)本(ben)控(kong)制(zhi)的(de)綱領性(xing)指導，確(que)(que)保將(jiang)成(cheng)(cheng)本(ben)合理地約(yue)束在一定(ding)范圍(wei)內。

２.１.１施工(gong)圖預算的編制

ＥＰＣ模(mo)式(shi)(shi)下(xia)，需(xu)要由總承包(bao)單(dan)(dan)(dan)位(wei)(wei)負責所有合同內規(gui)定(ding)(ding)(ding)的(de)(de)(de)(de)(de)設(she)(she)(she)(she)計(ji)(ji)(ji)、承擔設(she)(she)(she)(she)計(ji)(ji)(ji)責任，業(ye)主(zhu)無須(xu)過度(du)干預(yu)(yu)(yu)承包(bao)商(shang)工(gong)(gong)(gong)(gong)作［１］，工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)施(shi)(shi)工(gong)(gong)(gong)(gong)圖(tu)(tu)(tu)(tu)(tu)(tu)由組成(cheng)(cheng)(cheng)聯(lian)合體(ti)的(de)(de)(de)(de)(de)設(she)(she)(she)(she)計(ji)(ji)(ji)單(dan)(dan)(dan)位(wei)(wei)或(huo)具(ju)有設(she)(she)(she)(she)計(ji)(ji)(ji)資質和(he)能力的(de)(de)(de)(de)(de)施(shi)(shi)工(gong)(gong)(gong)(gong)單(dan)(dan)(dan)位(wei)(wei)設(she)(she)(she)(she)計(ji)(ji)(ji)和(he)完(wan)(wan)成(cheng)(cheng)(cheng)，報(bao)建(jian)(jian)設(she)(she)(she)(she)單(dan)(dan)(dan)位(wei)(wei)圖(tu)(tu)(tu)(tu)(tu)(tu)審(shen)后(hou)投(tou)(tou)入施(shi)(shi)工(gong)(gong)(gong)(gong)。雖然(ran)施(shi)(shi)工(gong)(gong)(gong)(gong)前已(yi)完(wan)(wan)成(cheng)(cheng)(cheng)概(gai)算(suan)(suan)的(de)(de)(de)(de)(de)編(bian)制(zhi)(zhi)(zhi)，但為了進(jin)(jin)(jin)一(yi)步(bu)控制(zhi)(zhi)(zhi)施(shi)(shi)工(gong)(gong)(gong)(gong)成(cheng)(cheng)(cheng)本，業(ye)主(zhu)單(dan)(dan)(dan)位(wei)(wei)或(huo)施(shi)(shi)工(gong)(gong)(gong)(gong)單(dan)(dan)(dan)位(wei)(wei)還需(xu)編(bian)制(zhi)(zhi)(zhi)施(shi)(shi)工(gong)(gong)(gong)(gong)圖(tu)(tu)(tu)(tu)(tu)(tu)預(yu)(yu)(yu)算(suan)(suan)，施(shi)(shi)工(gong)(gong)(gong)(gong)圖(tu)(tu)(tu)(tu)(tu)(tu)預(yu)(yu)(yu)算(suan)(suan)是投(tou)(tou)資人或(huo)業(ye)主(zhu)在(zai)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)施(shi)(shi)工(gong)(gong)(gong)(gong)前對(dui)(dui)建(jian)(jian)設(she)(she)(she)(she)項目(mu)(mu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)費用的(de)(de)(de)(de)(de)預(yu)(yu)(yu)先經濟核算(suan)(suan)［４］，作為控制(zhi)(zhi)(zhi)成(cheng)(cheng)(cheng)本的(de)(de)(de)(de)(de)指導性成(cheng)(cheng)(cheng)本計(ji)(ji)(ji)劃。地方(fang)(fang)政(zheng)府投(tou)(tou)資的(de)(de)(de)(de)(de)水利(li)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)ＥＰＣ工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)總承包(bao)項目(mu)(mu)，建(jian)(jian)設(she)(she)(she)(she)單(dan)(dan)(dan)位(wei)(wei)一(yi)般(ban)委托(tuo)施(shi)(shi)工(gong)(gong)(gong)(gong)單(dan)(dan)(dan)位(wei)(wei)編(bian)制(zhi)(zhi)(zhi)施(shi)(shi)工(gong)(gong)(gong)(gong)圖(tu)(tu)(tu)(tu)(tu)(tu)預(yu)(yu)(yu)算(suan)(suan)，建(jian)(jian)設(she)(she)(she)(she)單(dan)(dan)(dan)位(wei)(wei)委托(tuo)具(ju)有一(yi)定(ding)(ding)(ding)能力的(de)(de)(de)(de)(de)咨(zi)詢單(dan)(dan)(dan)位(wei)(wei)進(jin)(jin)(jin)行(xing)審(shen)核，最(zui)后(hou)報(bao)地方(fang)(fang)政(zheng)府財政(zheng)部門進(jin)(jin)(jin)行(xing)審(shen)定(ding)(ding)(ding)，確(que)定(ding)(ding)(ding)施(shi)(shi)工(gong)(gong)(gong)(gong)圖(tu)(tu)(tu)(tu)(tu)(tu)預(yu)(yu)(yu)算(suan)(suan)。施(shi)(shi)工(gong)(gong)(gong)(gong)圖(tu)(tu)(tu)(tu)(tu)(tu)預(yu)(yu)(yu)算(suan)(suan)一(yi)般(ban)控制(zhi)(zhi)(zhi)在(zai)概(gai)算(suan)(suan)的(de)(de)(de)(de)(de)±５％以內，而(er)完(wan)(wan)工(gong)(gong)(gong)(gong)結算(suan)(suan)控制(zhi)(zhi)(zhi)在(zai)施(shi)(shi)工(gong)(gong)(gong)(gong)圖(tu)(tu)(tu)(tu)(tu)(tu)預(yu)(yu)(yu)算(suan)(suan)的(de)(de)(de)(de)(de)±３％以內。施(shi)(shi)工(gong)(gong)(gong)(gong)圖(tu)(tu)(tu)(tu)(tu)(tu)預(yu)(yu)(yu)算(suan)(suan)編(bian)制(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)完(wan)(wan)整性非常重要，需(xu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)技(ji)術、經營管理等多方(fang)(fang)面(mian)的(de)(de)(de)(de)(de)專(zhuan)家(jia)組成(cheng)(cheng)(cheng)編(bian)制(zhi)(zhi)(zhi)團隊(dui)，在(zai)充(chong)分(fen)理解概(gai)算(suan)(suan)的(de)(de)(de)(de)(de)基(ji)礎上(shang)，以施(shi)(shi)工(gong)(gong)(gong)(gong)圖(tu)(tu)(tu)(tu)(tu)(tu)設(she)(she)(she)(she)計(ji)(ji)(ji)文件為依(yi)據(ju)，結合規(gui)定(ding)(ding)(ding)的(de)(de)(de)(de)(de)程(cheng)(cheng)(cheng)(cheng)序、方(fang)(fang)式(shi)(shi)和(he)依(yi)據(ju)，在(zai)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)項目(mu)(mu)施(shi)(shi)工(gong)(gong)(gong)(gong)前，進(jin)(jin)(jin)行(xing)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)算(suan)(suan)，并計(ji)(ji)(ji)算(suan)(suan)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)項目(mu)(mu)的(de)(de)(de)(de)(de)費用。施(shi)(shi)工(gong)(gong)(gong)(gong)圖(tu)(tu)(tu)(tu)(tu)(tu)預(yu)(yu)(yu)算(suan)(suan)編(bian)制(zhi)(zhi)(zhi)完(wan)(wan)成(cheng)(cheng)(cheng)后(hou)，施(shi)(shi)工(gong)(gong)(gong)(gong)單(dan)(dan)(dan)位(wei)(wei)應組織專(zhuan)家(jia)團隊(dui)進(jin)(jin)(jin)行(xing)審(shen)查，重點是對(dui)(dui)編(bian)制(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)原則、選用的(de)(de)(de)(de)(de)施(shi)(shi)工(gong)(gong)(gong)(gong)方(fang)(fang)案、圖(tu)(tu)(tu)(tu)(tu)(tu)紙工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量的(de)(de)(de)(de)(de)計(ji)(ji)(ji)算(suan)(suan)復核，確(que)定(ding)(ding)(ding)的(de)(de)(de)(de)(de)人、材(cai)、機(ji)基(ji)礎價格，以免出現納入施(shi)(shi)工(gong)(gong)(gong)(gong)圖(tu)(tu)(tu)(tu)(tu)(tu)預(yu)(yu)(yu)算(suan)(suan)的(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)本過高而(er)被地方(fang)(fang)財政(zheng)部門審(shen)減(jian)或(huo)估計(ji)(ji)(ji)不足導致后(hou)期無法(fa)正(zheng)常施(shi)(shi)工(gong)(gong)(gong)(gong)。

２.１.２項目責(ze)任成本預算目標確定

開工(gong)前(qian)，施(shi)(shi)工(gong)單(dan)位按照施(shi)(shi)工(gong)圖(tu)預算、實施(shi)(shi)性(xing)施(shi)(shi)工(gong)組織設計和工(gong)程(cheng)所在地價格水平(ping)，根(gen)據相(xiang)關企業(ye)內部定額和費(fei)用標準(zhun)計算責任單(dan)位（施(shi)(shi)工(gong)項目(mu)部）完(wan)成(cheng)(cheng)相(xiang)應(ying)工(gong)作量發生的(de)成(cheng)(cheng)本(ben)支出總和，遵循可控(kong)性(xing)、一致性(xing)、責權利相(xiang)結合(he)、及時性(xing)、合(he)理性(xing)原則進行編(bian)制工(gong)程(cheng)成(cheng)(cheng)本(ben)目(mu)標，其內容包括分包成(cheng)(cheng)本(ben)、自購(gou)材料、自有施(shi)(shi)工(gong)設備折(zhe)舊和修理及保險費(fei)、設備租賃(lin)費(fei)、施(shi)(shi)工(gong)項目(mu)部管理人員(yuan)薪(xin)酬、現場(chang)經費(fei)、其他(ta)直接費(fei)；資(zi)金成(cheng)(cheng)本(ben)、附加稅費(fei)等費(fei)用編(bian)制，最(zui)后匯總確(que)定毛利潤(run)、凈利潤(run)及上(shang)交(jiao)費(fei)用目(mu)標。

２.１.３項(xiang)目(mu)責(ze)任成本策劃

項目責(ze)(ze)(ze)(ze)任(ren)成(cheng)(cheng)本(ben)(ben)(ben)(ben)策劃(hua)包(bao)(bao)括工程及成(cheng)(cheng)本(ben)(ben)(ben)(ben)概(gai)況(kuang)、成(cheng)(cheng)本(ben)(ben)(ben)(ben)管理機構及責(ze)(ze)(ze)(ze)任(ren)、項目責(ze)(ze)(ze)(ze)任(ren)成(cheng)(cheng)本(ben)(ben)(ben)(ben)分析、施工方案優化、責(ze)(ze)(ze)(ze)任(ren)成(cheng)(cheng)本(ben)(ben)(ben)(ben)降(jiang)(jiang)(jiang)低(di)計(ji)(ji)劃(hua)、管理人員崗位成(cheng)(cheng)本(ben)(ben)(ben)(ben)降(jiang)(jiang)(jiang)低(di)職責(ze)(ze)(ze)(ze)、崗位成(cheng)(cheng)本(ben)(ben)(ben)(ben)及責(ze)(ze)(ze)(ze)任(ren)成(cheng)(cheng)本(ben)(ben)(ben)(ben)的考核和(he)分析、崗位成(cheng)(cheng)本(ben)(ben)(ben)(ben)及責(ze)(ze)(ze)(ze)任(ren)成(cheng)(cheng)本(ben)(ben)(ben)(ben)的獎罰(fa)和(he)兌現、工程成(cheng)(cheng)本(ben)(ben)(ben)(ben)總結。在編制(zhi)責(ze)(ze)(ze)(ze)任(ren)成(cheng)(cheng)本(ben)(ben)(ben)(ben)策劃(hua)中的重點和(he)關鍵是編制(zhi)責(ze)(ze)(ze)(ze)任(ren)成(cheng)(cheng)本(ben)(ben)(ben)(ben)降(jiang)(jiang)(jiang)低(di)計(ji)(ji)劃(hua)，其應包(bao)(bao)括成(cheng)(cheng)本(ben)(ben)(ben)(ben)降(jiang)(jiang)(jiang)低(di)計(ji)(ji)劃(hua)、索賠計(ji)(ji)劃(hua)、稅金計(ji)(ji)劃(hua)、工期策劃(hua)、安全文明施工策劃(hua)、質量策劃(hua)、專業(ye)（勞務）分包(bao)(bao)策劃(hua)、工程總分包(bao)(bao)結算策劃(hua)、變(bian)更(geng)策劃(hua)。

２.２施工中(zhong)成本控制

２.２.１推(tui)行項目責任成本管理

為實行(xing)有效的(de)成(cheng)(cheng)(cheng)本(ben)控制(zhi)，首先應制(zhi)定(ding)合理(li)(li)的(de)成(cheng)(cheng)(cheng)本(ben)目(mu)(mu)(mu)標，然后將成(cheng)(cheng)(cheng)本(ben)目(mu)(mu)(mu)標進(jin)行(xing)指標分(fen)解［５］，施工單位(wei)與(yu)施工項(xiang)目(mu)(mu)(mu)部經(jing)理(li)(li)確定(ding)責(ze)(ze)任成(cheng)(cheng)(cheng)本(ben)，簽訂項(xiang)目(mu)(mu)(mu)管理(li)(li)目(mu)(mu)(mu)標責(ze)(ze)任書或者執行(xing)項(xiang)目(mu)(mu)(mu)經(jing)理(li)(li)責(ze)(ze)任制(zhi)，來推(tui)行(xing)項(xiang)目(mu)(mu)(mu)責(ze)(ze)任成(cheng)(cheng)(cheng)本(ben)管理(li)(li)工作。

２.２.２價值工程分析

價(jia)值(zhi)工(gong)(gong)程作(zuo)為(wei)節(jie)約(yue)型管理方法，能(neng)(neng)(neng)夠從技術與經濟兩方面對(dui)項目(mu)功能(neng)(neng)(neng)進(jin)行(xing)分(fen)析，并根據分(fen)析結果(guo)比(bi)對(dui)，獲取最適合項目(mu)的(de)結果(guo)［３］。施(shi)工(gong)(gong)單位在(zai)確定(ding)方案時采用ＢＩＭ進(jin)行(xing)建模(mo)，通過專家(jia)打(da)分(fen)確定(ding)功能(neng)(neng)(neng)比(bi)重、功能(neng)(neng)(neng)系數，采用動(dong)態的(de)貨幣價(jia)值(zhi)確定(ding)各方案的(de)成本系數，最終確定(ding)價(jia)值(zhi)工(gong)(gong)程系數，選定(ding)最終的(de)施(shi)工(gong)(gong)方案。

２.２.３加(jia)強外部溝通(tong)

為(wei)了應對與(yu)業主、監(jian)(jian)理、設(she)計及合作方的(de)溝(gou)通，當前(qian)大部(bu)分施工(gong)項目部(bu)均設(she)置了工(gong)程(cheng)協(xie)調(diao)部(bu)或類(lei)似的(de)部(bu)門(men)，專門(men)來(lai)處理涉及對外溝(gou)通工(gong)作，負責解決制約施工(gong)相關聯的(de)外部(bu)問(wen)題，施工(gong)項目部(bu)及施工(gong)單(dan)位利用傳(chuan)統節(jie)日(ri)及節(jie)假日(ri)對業主、設(she)計、監(jian)(jian)理、政(zheng)府部(bu)門(men)做好走訪及慰問(wen)工(gong)作，同時采用籃球賽、足球賽等體育活動來(lai)保持與(yu)各單(dan)位的(de)交(jiao)流和(he)聯動。

２.２.４注重成本分析活動

施工(gong)項目部每月(yue)進(jin)行成本(ben)分析(xi)，組(zu)織召開經(jing)營分析(xi)會，繪(hui)制進(jin)度成本(ben)“Ｓ”形曲線。采(cai)(cai)用掙得(de)值分析(xi)法進(jin)行對比分析(xi)成本(ben)計劃和(he)實際的偏差(cha)，對發現(xian)的重大偏差(cha)采(cai)(cai)用因(yin)素法或(huo)排列(lie)圖(tu)法查找引起原因(yin)，對發現(xian)的原因(yin)進(jin)行分析(xi)確定改(gai)進(jin)方(fang)法或(huo)替換方(fang)案，進(jin)而將成本(ben)控制在計劃范圍內。

２.３施工后(hou)成本控(kong)制

２.３.１成本還原

工(gong)程(cheng)竣工(gong)交(jiao)付或(huo)結算完成(cheng)后２個月內，施(shi)工(gong)單位通過成(cheng)本還原的方(fang)式核(he)定施(shi)工(gong)項目部實際成(cheng)本及利潤，考核(he)項目部成(cheng)本管理績效。

２.３.２完(wan)工(gong)結算編制及審核跟蹤

ＥＰＣ水利工(gong)(gong)(gong)程完(wan)工(gong)(gong)(gong)結(jie)(jie)算(suan)(suan)(suan)由總承包單位進行(xing)(xing)編(bian)制(zhi)，大(da)部分施(shi)工(gong)(gong)(gong)單位在編(bian)制(zhi)的(de)(de)時(shi)候都(dou)比(bi)較(jiao)重視，為了(le)更(geng)好(hao)地(di)(di)貼近地(di)(di)方(fang)(fang)財(cai)(cai)政(zheng)(zheng)部門的(de)(de)審(shen)(shen)定(ding)慣例(li)及地(di)(di)方(fang)(fang)土(tu)政(zheng)(zheng)策，可以(yi)(yi)委(wei)托當地(di)(di)與(yu)地(di)(di)方(fang)(fang)財(cai)(cai)政(zheng)(zheng)部門合(he)作過的(de)(de)造價(jia)咨(zi)詢單位作為顧問參與(yu)編(bian)制(zhi)或者委(wei)托其編(bian)制(zhi)，同時(shi)也(ye)利于(yu)后(hou)期(qi)的(de)(de)審(shen)(shen)核(he)、跟蹤和解釋。完(wan)工(gong)(gong)(gong)結(jie)(jie)算(suan)(suan)(suan)審(shen)(shen)核(he)包括判斷承包方(fang)(fang)完(wan)工(gong)(gong)(gong)結(jie)(jie)算(suan)(suan)(suan)與(yu)合(he)同、招(zhao)標(biao)文件約定(ding)是否一致(zhi)，審(shen)(shen)核(he)結(jie)(jie)算(suan)(suan)(suan)工(gong)(gong)(gong)程量、結(jie)(jie)算(suan)(suan)(suan)單價(jia)、設(she)計變更(geng)、取費(fei)標(biao)準(zhun)(zhun)、工(gong)(gong)(gong)程簽(qian)證、定(ding)額(e)套用(yong)、索賠、甲方(fang)(fang)供料(liao)等(deng)內容的(de)(de)合(he)理性和計算(suan)(suan)(suan)結(jie)(jie)果(guo)的(de)(de)準(zhun)(zhun)確性［６］。施(shi)工(gong)(gong)(gong)單位需提前準(zhun)(zhun)備(bei)應(ying)對審(shen)(shen)核(he)的(de)(de)各類書面資料(liao)，由于(yu)當前大(da)部分財(cai)(cai)政(zheng)(zheng)部門都(dou)是通過招(zhao)標(biao)的(de)(de)方(fang)(fang)式(shi)選定(ding)造價(jia)咨(zi)詢單位進行(xing)(xing)完(wan)工(gong)(gong)(gong)結(jie)(jie)算(suan)(suan)(suan)的(de)(de)審(shen)(shen)查，對于(yu)造價(jia)比(bi)較(jiao)大(da)的(de)(de)項(xiang)目(mu)可以(yi)(yi)委(wei)托以(yi)(yi)前與(yu)地(di)(di)方(fang)(fang)財(cai)(cai)政(zheng)(zheng)部門合(he)作過相關(guan)咨(zi)詢單位進行(xing)(xing)預審(shen)(shen)核(he)，及時(shi)對一些(xie)可能(neng)被審(shen)(shen)減的(de)(de)項(xiang)目(mu)進行(xing)(xing)調整和完(wan)善(shan)。

３結語

在(zai)水利(li)項目ＥＰＣ工程總承包施(shi)工階段，需要(yao)在(zai)施(shi)工前進行(xing)(xing)工程管理(li)策(ce)劃，確(que)定成(cheng)本(ben)(ben)管理(li)目標，注重(zhong)對影響成(cheng)本(ben)(ben)控制(zhi)(zhi)的(de)各種情(qing)形進行(xing)(xing)分析，確(que)定成(cheng)本(ben)(ben)控制(zhi)(zhi)的(de)風險，制(zhi)(zhi)定相應的(de)控制(zhi)(zhi)措施(shi)；在(zai)施(shi)工中推行(xing)(xing)成(cheng)本(ben)(ben)責任制(zhi)(zhi)，注重(zhong)成(cheng)本(ben)(ben)的(de)動(dong)態控制(zhi)(zhi)及對施(shi)工項目部(bu)的(de)考核，有專人來對外(wai)溝(gou)通協調、對內加(jia)強約(yue)束(shu)；施(shi)工結束(shu)后應與當地造價咨詢機(ji)構聯(lian)系，通過精細化(hua)的(de)管理(li)確(que)保各環節的(de)成(cheng)本(ben)(ben)得到合理(li)控制(zhi)(zhi)。

作者：宋遠啟 單位：中國安(an)能集團(tuan)第二工程局(ju)有限公司