? Manage a layer, the personnel that the execution that points to pair of some units or systematic activity has administrative responsibility or constituent form are on common sense. In terrain of economics, manage a negative editor-in-charge to make financial forms for reporting statistics, be administered a layer by all supervise. In IT domain, the collection that manages a layer to include data, transmit, access and manage, run a system with the database commonly (Database Management System, DBMS) regards his as core software, it is the foundation of information system.
The cause that causes project project loss has a lot of, besides the influence of external environment, the subjective account that manages an oneself just is core.
1
Dominate an end without cost or flat do not carry out
The project ministry of majority deficit, do not have mark of cost pilot catalogue at all, although some has but did not carry out strictly however, make the cost of project ministry is in condition of out of control consequently.
Some project ministry is after engineering go into operation, undertook to the project cost is forecasted, defined minute of a project cost, classification cost and goal of project totle drilling cost. When waiting for project complete, except fixed charge (the fixed assets depreciation cost that includes the administration fee that hand in, extraction, overhaul is expended) outside waiting for a project to did not exceed calculated cost, the alterable charge such as artificial, material, fuel, fittings and project ministry overhead cost appears entirely overspend.
Among them the mainest is material and fittings overspend, actually time cost is compared calculate cost tower above 50% above. Although consider to change a design to add the element of cost, the budgetary cost that raises change is calculated entirely for cost, actually time cost also is compared calculate cost tower above 30% above.
Why to secure charge to be able to be controlled, and does alterable charge cannot get control however? Its problem depends on implementing award of cost pilot catalogue strictly, divide a project cost and the control that classify cost to was not fulfilled, bring about totle drilling cost to overspend thereby.
2
System of fittings of material, compose does not manage completely
(one) purchase above quota
In the project ministry of deficit, buy material, a replacement (the following abbreviation is material) the phenomenon that does not have a plan cans be found everywhere. If be to the material personnel of experience is carried out,purchase the job, criterion of material purchase an amount unapt still exceed too much, won't create too big loss and waste. Partial project ministry especially the material personnel of defective item ministry is without experience to be able to talk, purchase material very optional, exceed norm to buy be accustomed to sth, more or less growing what purchase an amount at the project completely is material even member, the keep long in stock that its are material necessarily as a result, overspend.
(2) operate artificially the price
Level is purchased in material, the standard of quality short of of price on the high side and partial data, it is another element of project project loss.
As a result of the development of market economy, the price of material is Protean, no matter any material personnel that have experience master relatively reasonable price information hard, the unit that adds sale material (the following abbreviation is distributors) use expenses of rake-off, benefit to wait attract purchase personnel, make project ministry buys the material with relatively reasonable price hard thereby, raised the cost of material of project project. If purchase personnel individually intended fraud, raise material price intentionally to seek profit from which, criterion the loss of project ministry will be bigger.
Additional as a result of grade of credit of a few companies reduce the need with cash have enough to meet need, make distributors very care about whether to buy material with cash, the price that makes cash and blame cash buy material thereby differs bigger, highest when can differ 10% above. And project ministry because financing is tight, perhaps purchase personnel to won't be calculated the capital cost in purchasing material process, bought costly material finally, raised the cost of project project thereby.
(3) quality does not amount to mark
What because the part purchases personnel,know to the quality standard of material moreover is very little, bought the material of standard of quality of a few short of, make the material amount that spends actually increases, cause cost to overspend.
(4) send and receive a system to exist in name only
In phase of acceptance of materials, custodial, delivery of cargo from storage, ministry of a few projects did not send and receive a system at all, nobody check and accept the material that material purchases personnel to buy, more without objective Zhang, do not talk to go up to be mixed surely consequently delivery of cargo from storage; Although have,perhaps send and receive a system, but check and accept not not seasonable, serious, exist in name only surely, zhang content not conform to, who does take to use, row of finishing stroke Zhang is sold.
Especially material of and other places of arenaceous stone, tile, some project ministries undertake administrative without special section first and last, in order to buy acting waste time; Serious submit an expense account with false material invoice even, and did not buy material at all.
(5) do not expect by norm hair
Level is consumed in material, the project ministry of major loss does not press norm hair to expect, how much should construction personnel give, the material that causes much hair is not to be wasted to be thrown in building site, be sold secretly by the personnel of building site namely, a lot of flotsam that can reclaim more unmanned management. If handle rolled steel of building site the rest and do sth without authorization of steel pattern plate, divide the material money illicit that call in.
3
Contract measure does not deserve to cover
Some project ministries, contracting the regulation in plan finishs how many task to send how many salary, but to material use up the use with equipment, maintenance to did not make clear a requirement, form contractor not to wrap makings, Bao Ying deficient, finally is the task was finished, but cost of raw materials overspent, the function of equipment dropped, whole project deficit.
Although some project ministries are contracting the material that unit project made clear to measure place to include in plan and mechanical charge, but material price is compared contract the material price in plan is high, bring about thereby contract abortion; Although some project ministries contract plan is sound, but valuation is not seasonable, or cannot according to contract plan undertakes cashing, make contract cannot undertake going down.
4
Cent includes project existence hole
1, to the service cent includes a team, did not execute strict norm to deliver makings system, bring about optional use material, cause material to overspend;
2, the project amount of the partial process of construction of bisect bag team repeats valuation, bring about money of many batches of project;
3, the price of bisect contractor Cheng is very optional, did not have consideration according to norm and budgetary standard afresh, the scale that decides an extraction administration fee casually only with respect to everything is just fine, the administration fee that collects finally returns insufficient compensation to bid the charge of an expenditure;
4, case marks a price in taking no account of, include the project with the price cent that marks a price in prep above go out (not be to win the bid the reason of valence on the low side) , form deficit of a huge sum;
5, a large number of use cent include a team, bring about super- allocate funds, the phenomenon such as debt of the team that distribute a packet happens ceaselessly;
6, hang rely on many peripheral units, only symbolistic to collection a bit administration fee, hang those who relied on an unit to go finally, charge of all deal with problems arising from an accident (like time limit for a project, quality, hang the payment for goods that relies on an unit to buy stuff place to owe with the name of project ministry to wait) assume by the project ministry that is hanged to lean entirely.
5
Serious quality problem
The project ministry with severe loss, almost entire presence compares serious quality problem, bring about do poorly done work over again, rehabilitate thereby, overturn will wait for the phenomenon that repeats construction to happen again. These phenomena brought about invalid project amount to increase, increased the investment of manpower, material, equipment, raised cost pay finally.
6
Construction utilization rate of equipment and installations is not tall
Ministry of a few projects does not know for certain to undertakes project, to make sure construction is uninterrupted, be purchased blindly or transfer into from other item a large number of equipment reserve, purchase the equipment that a few projects do not need even, create facility thereby long-term out of service. Took up already precious cash, make construction produces place to imperative person, money, content cannot reach the designated position in time or increase financial expense, raised depreciation cost and equipment upkeep pay again, the cost that creates project department raises quickly.
7
Construction arrangement is unreasonable
1, cannot deploy the resource such as manpower, material, equipment reasonably, bring about waste of enforced idleness due to poor organization of work;
2, construction arrangement is unreasonable, can one pace finishs, undertook actually 2 times, just finish 3 times, cause do poorly done work over again thereby;
3, construction order is conversed, increased a lot of invalid manpower, goods and materials and capital investment, bring about cost to increase substantially etc.
8
Safe accident is more
In the project ministry of deficit, most project ministry all has produced the safe accident with different level.
Flesh wound affects employee to go to work, raise artificial cost pay; Serious injury affects employee to go to work already, raise artificial cost pay, need fee of expenses medical treatment again, raise overhead cost pay.
Fatal accident increased comfort and compensate a bereaved family of a huge sum to expend defray already, increase cost expenditure directly, affect employee mood possibly again, reduce manufacturing efficiency.
9
Overhead cost controls not do one's best
In the project ministry of deficit, put in this problem almost, among them the mainest is cost of office cost, poor travelling expenses, vehicle and business entertainment cost out of control.
Office expends expenditure not to have a plan, wants to buy what to buy, high-grade office things is bought at will, mobile phone charge is breathtaking; Poor travelling expenses does not have a standard, the plane sits at will, what kind of high-grade hotel lives casually.
Wu of great undertaking of enlarge of do sth without authorization entertains expenses spending limits, raise spending level, even if entertainment interior personnel also arrives at every turn high-grade restaurant repast, cause entertainment expenses year after year to increase.
10
Financial management disorder
The project ministry of all deficit, its financial management does not have one nonexistent confused phenomenon. Particular system now:
(one) without whole financial management system
The business of all income and expenses of ministry of a few defective item is mixed by individual leader the personnel such as financial, plan, goods and materials is controlled, not be to rely on a system to decide expenditure, rely on to supervise will restrain expenditure, bring about all expenditure not to have a plan thereby, nobody realize project profit and loss.
(2) fund management is confused
Offer number of Zhang of many bank deposit, but check not in time again clear, the bank accepts Fu Ping card not seasonable enter an item in an account, white not enter an item in an account and the top reachs cash reserve in a bank, its are material as a result cannot seasonable put in storage, individual debt cannot clear in time, bank deposit and cash Zhang money not agree with, cost of a huge sum hides to be mixed in bank deposit in cash balance, after before causing a project thereby, be filled with, have a deficit or whole project deficit.
(3) creditor's rights debt admits really not accurate, settle accounts is not seasonable
Some project ministries include an unit to sales and cent, just record imprest payment for goods and project money in creditor's rights already, just record payable payment for goods and project money in debt again, but because not seasonable or charge to an account is not serious,check when settle accounts, final overpay payment for goods and project money, form a loss. Some project ministry correspondence receive money to clear not in time, the paragraph is not had because of owing an unit after, go bankrupt or recover effectiveness for a given period of time more than, bring about receivable money to cannot call in, form a loss.
(4) the computation of income, cost is not accurate
Some project ministries do not know how to be calculated income of project settle accounts, it is contract amount computation valuation income, calculate next profit and loss, after before forming, be filled with, have a deficit; Allocate funds regard as valuation income, make project ministry each period profit and loss is disloyal, if number of construction unit debt is larger, criterion project ministry can form false deficit.
Some project ministries do not know how to be calculated cost, ought to plan the charge leakage list that joins cost, if should carry the fixed assets depreciation cost that did not raise and worker welfare funds, taxes that should hand in, endowment insurance,accumulation fund of insurance premium of cost, medical treatment, unemployed insurance premium, housing is mixed ranking administration fee, had used but the cost of raw materials that has not pay, should send the worker that did not send salary, cause cost thereby disloyal, profit and loss forbids.
Some project ministries do not press cost of formulary carry forward, should shift to an earlier date by the cost of later period burden plan into cost, or should by this period the cost of the burden turns to later period, affected the authenticity of cost.
(5) accountant foundation job is poor
Proof of accountant of examine and verify is not not serious, careful, the formalities of the proof imperfectly, submit an expense account the basis is inadequate, book of the Zhang that register is not seasonable.
Accountant course uses an error, the record of each accountant data is not truthless, exact, lose the sense of charge to an account, influence costing.
11
Contract management is confused
In the project ministry of deficit, most project ministry does not have the consciousness of contract management, to buying personnel of goods, employ, offer service, cent contractor Cheng, contract what the contract knowledge such as the project knows is very little, contract management is confused.
Sign the contract that has amount of the ordinary form of a Chinese numeral only with the other side, when make down of seize of the other side writes amount to appeal to to the court, be not worth because of company witness and lose a lawsuit;
Sign a quantity of know exactly about sth to do not have the monovalent, contract that only unit price does not have an amount or only amount, unit price does not have total prices with the other side, result lawsuit ceaseless, affected the reputation of the enterprise badly.
? Inside economic domain, administrative layer serves for the enterprise. The first goal of the enterprise is to get profit, because this manages an economic gain that can create with place only,will prove the value that oneself exist and authority. If manage a layer to fail to make its economic resource rises or maintain its to create the capacity of fortune at least, it is administrative failure.
