重(zhong)慶勞(lao)務(wu)公司分(fen)包成本(ben)控(kong)(kong)制是一(yi)個(ge)復雜的系統(tong)工程。它(ta)包括很多方法，如偏差控(kong)(kong)制法(橫道圖法、網絡圖法、掙值法)、成本(ben)分(fen)析表法及定額法等，在此系統(tong)闡述勞(lao)務(wu)成本(ben)控(kong)(kong)制的幾種(zhong)主要方法。

　　1.橫道圖法

　　橫道(dao)(dao)圖法(fa)是(shi)安排施工(gong)進(jin)度(du)計(ji)劃和組織、流(liu)水作業施工(gong)的二種常(chang)用方法(fa)。長(chang)期以來(lai)，它只被用來(lai)制(zhi)(zhi)訂(ding)進(jin)度(du)計(ji)劃服務，事實(shi)上，橫道(dao)(dao)圖法(fa)完(wan)全(quan)可以用于對進(jin)度(du)與成(cheng)(cheng)(cheng)(cheng)(cheng)本進(jin)行控制(zhi)(zhi)。一般在橫道(dao)(dao)圖中用不(bu)同的橫道(dao)(dao)表示工(gong)程的計(ji)劃成(cheng)(cheng)(cheng)(cheng)(cheng)本、已完(wan)工(gong)計(ji)劃成(cheng)(cheng)(cheng)(cheng)(cheng)本和已完(wan)工(gong)實(shi)際成(cheng)(cheng)(cheng)(cheng)(cheng)本，橫道(dao)(dao)的長(chang)度(du)與其金(jin)額成(cheng)(cheng)(cheng)(cheng)(cheng)正比，并可在橫道(dao)(dao)邊(bian)用數(shu)字表示成(cheng)(cheng)(cheng)(cheng)(cheng)本值，通(tong)過(guo)實(shi)際成(cheng)(cheng)(cheng)(cheng)(cheng)本與計(ji)劃成(cheng)(cheng)(cheng)(cheng)(cheng)本、已完(wan)工(gong)計(ji)劃成(cheng)(cheng)(cheng)(cheng)(cheng)本與計(ji)劃成(cheng)(cheng)(cheng)(cheng)(cheng)本之(zhi)間(jian)的比較，來(lai)發(fa)現(xian)成(cheng)(cheng)(cheng)(cheng)(cheng)本與進(jin)度(du)偏差(cha)，對成(cheng)(cheng)(cheng)(cheng)(cheng)本形成(cheng)(cheng)(cheng)(cheng)(cheng)過(guo)程進(jin)行控制(zhi)(zhi)。

　　(1)在當前進度(du)下，實際(ji)成(cheng)(cheng)(cheng)本(ben)與計劃成(cheng)(cheng)(cheng)本(ben)的(de)差異叫成(cheng)(cheng)(cheng)本(ben)偏差。

　　(2)進度偏差(cha)對項目成本偏差(cha)是有重要影響(xiang)的。

　　例如:在某一(yi)階段(duan)的勞務(wu)成本(ben)超(chao)支，可能(neng)由于物價上漲導致，也可能(neng)是(shi)由于進度超(chao)前(qian)導致的。如果不考慮進度偏差(cha)(cha)，就不能(neng)正(zheng)確反映勞務(wu)成本(ben)偏差(cha)(cha)的實際情況。因此應引人進度偏差(cha)(cha)的概念。

　　2.網絡圖法(fa)

　　網絡(luo)計劃在施工(gong)進(jin)度的安排上具有(you)較強的邏輯(ji)性，在破網后可隨時進(jin)行優化和調整(zheng)，因而對工(gong)序的成(cheng)本(ben)控制(zhi)也(ye)更為有(you)效。

　　網絡圖(tu)的(de)表(biao)示(shi)方法(fa)為(wei)(wei):代號(hao)為(wei)(wei)工(gong)(gong)序(xu)施工(gong)(gong)起(qi)止的(de)節點(系(xi)指雙代號(hao)網絡)，箭(jian)(jian)桿(gan)表(biao)示(shi)工(gong)(gong)序(xu)施工(gong)(gong)的(de)過程(cheng)，箭(jian)(jian)桿(gan)的(de)下(xia)方為(wei)(wei)工(gong)(gong)序(xu)的(de)計(ji)劃(hua)(hua)施工(gong)(gong)時(shi)間，箭(jian)(jian)桿(gan)上方“C" (Cost，代表(biao)成(cheng)(cheng)本(ben)(ben))后面的(de)數字為(wei)(wei)工(gong)(gong)序(xu)的(de)計(ji)劃(hua)(hua)成(cheng)(cheng)本(ben)(ben)，實際(ji)施工(gong)(gong)時(shi)間和成(cheng)(cheng)本(ben)(ben)，則在(zai)箭(jian)(jian)桿(gan)附近的(de)方格中(zhong)按實際(ji)填寫.這樣(yang)，就能從網絡圖(tu)中(zhong)看到每(mei)道工(gong)(gong)序(xu)的(de)計(ji)劃(hua)(hua)進(jin)(jin)度(du)(du)與實際(ji)進(jin)(jin)度(du)(du)，計(ji)劃(hua)(hua)成(cheng)(cheng)本(ben)(ben)與實際(ji)成(cheng)(cheng)本(ben)(ben)的(de)對比情況，同(tong)時(shi)也(ye)可清楚地看出今后控制(zhi)進(jin)(jin)度(du)(du)、控制(zhi)成(cheng)(cheng)本(ben)(ben)的(de)方向，如圖(tu)5-8所示(shi)。

　　由圖5-8可知(zhi)，當計劃進行到第四周后(hou)，工(gong)作①~③為關鍵工(gong)作，近期(qi)(qi)完成(cheng)，成(cheng)本(ben)也正好與計劃成(cheng)本(ben)相等，工(gong)作①~②為非關鍵工(gong)作，工(gong)期(qi)(qi)拖后(hou)一周，雖然不影響總工(gong)期(qi)(qi)，但按單位時間計算(suan)的成(cheng)本(ben)卻(que)超(chao)過了計劃值。

　　3.掙(zheng)值(zhi)法(fa)

　　掙值法，是評價項目(mu)成本實(shi)際開銷與進度情(qing)況的(de)(de)一(yi)種(zhong)方法，它(ta)通過測(ce)量(liang)和計(ji)算計(ji)劃(hua)工作(zuo)量(liang)的(de)(de)預(yu)(yu)算成本、已(yi)完成工作(zuo)量(liang)的(de)(de)實(shi)際成本和已(yi)完工作(zuo)量(liang)的(de)(de)預(yu)(yu)算成本，得(de)到有(you)關進度和費用偏差(cha)，從面可以衡量(liang)項目(mu)成本執行情(qing)況。

　　掙值法(fa)的核心思想(xiang)是(shi)通過引人一個關(guan)鍵(jian)性的中間變(bian)量—掙值(已完成工作的預算成本，也稱為底(di)得(de)值)，來幫助(zhu)項(xiang)目(mu)管理者分析項(xiang)目(mu)成本、進度的實際執行情況同計劃的偏差程度。運(yun)用掙值法(fa)要(yao)(yao)求計算每個活動的關(guan)鍵(jian)值。首(shou)先(xian)，要(yao)(yao)確定(ding)以下三(san)個基本參數:

 　　(1)計劃工作量的(de)預算(suan)(suan)成(cheng)本(ben)(Budgeted Cost for Work Scheduled, BCWS)，即根據(ju)批(pi)準認可(ke)的(de)進度計劃和預算(suan)(suan)計算(suan)(suan)截至某(mou)一時(shi)點(dian)應當完(wan)成(cheng)的(de)工作所需投人資金的(de)積累值。可(ke)以把它理解為“計劃投資額”。

　　(2)已完(wan)成工作量(liang)的(de)實際成本(Actual Cost for Work Performed, ACWP)，即到某一時點已完(wan)成的(de)工作實際花費的(de)總金額。可以把(ba)它理解(jie)為“實際的(de)消耗投資額”。

　　(3)已完(wan)成(cheng)工作(zuo)量的(de)(de)預(yu)算(suan)成(cheng)本(Budgeted Cost for Work Performed, BCWP)，是指項(xiang)目實(shi)施過程中某階段實(shi)際完(wan)成(cheng)工作(zuo)量按預(yu)算(suan)定額計算(suan)出來的(de)(de)成(cheng)本，即掙值(zhi)(EarnedValue, EV)，掙值(zhi)反映(ying)了滿足質最標準的(de)(de)項(xiang)目實(shi)際進度。可(ke)以(yi)把(ba)它理解為“已實(shi)現的(de)(de)投資額”。

　　4.成本分析表(biao)法

　　成(cheng)(cheng)本(ben)分析(xi)表(biao)法(fa)是進(jin)行(xing)項(xiang)目成(cheng)(cheng)本(ben)控制的(de)主要(yao)(yao)(yao)方法(fa)之一(yi)(yi)。它(ta)(ta)將項(xiang)目編號、名稱、各(ge)成(cheng)(cheng)本(ben)參數(shu)等(deng)都(dou)綜(zong)合(he)歸納到一(yi)(yi)張表(biao)格(ge)中(zhong)，并直(zhi)接在表(biao)格(ge)中(zhong)進(jin)行(xing)計算和比較(jiao)。各(ge)偏差參數(shu)都(dou)在表(biao)格(ge)中(zhong)明確列(lie)出，成(cheng)(cheng)本(ben)管(guan)理者(zhe)能夠綜(zong)合(he)地了解(jie)并處理這些數(shu)據.成(cheng)(cheng)本(ben)分析(xi)表(biao)一(yi)(yi)般包(bao)括成(cheng)(cheng)本(ben)日報(bao)、周報(bao)、月(yue)報(bao)表(biao)、分析(xi)表(biao)和成(cheng)(cheng)本(ben)預測報(bao)告等(deng)。這種方法(fa)是目前(qian)在進(jin)行(xing)項(xiang)目勞務成(cheng)(cheng)本(ben)控制時經常采用的(de)方法(fa)，它(ta)(ta)要(yao)(yao)(yao)求準(zhun)確、及時且簡(jian)單(dan)明了，分析(xi)表(biao)的(de)填(tian)制可以(yi)每(mei)日、每(mei)周或每(mei)月(yue)一(yi)(yi)次，依實際(ji)需要(yao)(yao)(yao)而(er)定(ding)。

　　5.定傾法

　　在工(gong)(gong)(gong)(gong)(gong)(gong)程施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)過程中，施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)單(dan)位(wei)以(yi)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)預算定(ding)(ding)額(e)和(he)(he)費(fei)(fei)(fei)(fei)(fei)用(yong)(yong)(yong)(yong)開(kai)支(zhi)標(biao)(biao)準控(kong)(kong)(kong)制(zhi)(zhi)(zhi)實(shi)際(ji)成本，以(yi)達到(dao)降低成本的(de)(de)(de)(de)目的(de)(de)(de)(de)。在采用(yong)(yong)(yong)(yong)定(ding)(ding)額(e)法時(shi)，要(yao)將工(gong)(gong)(gong)(gong)(gong)(gong)程的(de)(de)(de)(de)直接(jie)費(fei)(fei)(fei)(fei)(fei)用(yong)(yong)(yong)(yong)按(an)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)定(ding)(ding)傾落實(shi)到(dao)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)任(ren)(ren)務(wu)單(dan)上，以(yi)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)任(ren)(ren)務(wu)單(dan)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)生產費(fei)(fei)(fei)(fei)(fei)用(yong)(yong)(yong)(yong)的(de)(de)(de)(de)實(shi)際(ji)支(zhi)出(chu)。工(gong)(gong)(gong)(gong)(gong)(gong)程直接(jie)費(fei)(fei)(fei)(fei)(fei)用(yong)(yong)(yong)(yong)定(ding)(ding)額(e)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)的(de)(de)(de)(de)重點是(shi)材(cai)(cai)料(liao)(liao)成本控(kong)(kong)(kong)制(zhi)(zhi)(zhi)和(he)(he)人(ren)(ren)工(gong)(gong)(gong)(gong)(gong)(gong)費(fei)(fei)(fei)(fei)(fei)成本控(kong)(kong)(kong)制(zhi)(zhi)(zhi)。項目經理(li)部要(yao)以(yi)材(cai)(cai)料(liao)(liao)消耗定(ding)(ding)額(e)為依(yi)據(ju)，執行(xing)限(xian)額(e)領(ling)料(liao)(liao)制(zhi)(zhi)(zhi)度，執行(xing)限(xian)額(e)領(ling)料(liao)(liao)制(zhi)(zhi)(zhi)度要(yao)填(tian)寫(xie)限(xian)額(e)領(ling)料(liao)(liao)單(dan)，由計劃(hua)人(ren)(ren)員(yuan)(yuan)根據(ju)月(yue)度工(gong)(gong)(gong)(gong)(gong)(gong)程計劃(hua)和(he)(he)消耗定(ding)(ding)額(e).按(an)照(zhao)每種材(cai)(cai)料(liao)(liao)及(ji)(ji)用(yong)(yong)(yong)(yong)途核(he)定(ding)(ding)當月(yue)的(de)(de)(de)(de)領(ling)料(liao)(liao)限(xian)額(e)，填(tian)制(zhi)(zhi)(zhi)限(xian)額(e)領(ling)料(liao)(liao)單(dan)，該單(dan)一式二份(fen)，分(fen)別交施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)料(liao)(liao)的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)段和(he)(he)發(fa)料(liao)(liao)倉庫(ku)，當工(gong)(gong)(gong)(gong)(gong)(gong)段接(jie)受任(ren)(ren)務(wu)時(shi)，持施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)任(ren)(ren)務(wu)單(dan)和(he)(he)限(xian)額(e)領(ling)料(liao)(liao)單(dan)到(dao)倉庫(ku)領(ling)用(yong)(yong)(yong)(yong)材(cai)(cai)料(liao)(liao)。對(dui)(dui)人(ren)(ren)工(gong)(gong)(gong)(gong)(gong)(gong)費(fei)(fei)(fei)(fei)(fei)的(de)(de)(de)(de)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)，要(yao)由勞(lao)資人(ren)(ren)員(yuan)(yuan)對(dui)(dui)各類生產人(ren)(ren)員(yuan)(yuan)進行(xing)定(ding)(ding)員(yuan)(yuan)定(ding)(ding)額(e)，要(yao)認真執行(xing)勞(lao)動定(ding)(ding)額(e)，提高勞(lao)動效率。嚴格(ge)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)單(dan)位(wei)工(gong)(gong)(gong)(gong)(gong)(gong)程總用(yong)(yong)(yong)(yong)工(gong)(gong)(gong)(gong)(gong)(gong)數及(ji)(ji)工(gong)(gong)(gong)(gong)(gong)(gong)資支(zhi)出(chu)，保證(zheng)人(ren)(ren)工(gong)(gong)(gong)(gong)(gong)(gong)費(fei)(fei)(fei)(fei)(fei)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)在成本指標(biao)(biao)之(zhi)內。對(dui)(dui)人(ren)(ren)工(gong)(gong)(gong)(gong)(gong)(gong)費(fei)(fei)(fei)(fei)(fei)的(de)(de)(de)(de)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)還可執行(xing)預算人(ren)(ren)工(gong)(gong)(gong)(gong)(gong)(gong)費(fei)(fei)(fei)(fei)(fei)包干的(de)(de)(de)(de)辦法。工(gong)(gong)(gong)(gong)(gong)(gong)程施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)中的(de)(de)(de)(de)間接(jie)費(fei)(fei)(fei)(fei)(fei)用(yong)(yong)(yong)(yong).特別是(shi)固定(ding)(ding)費(fei)(fei)(fei)(fei)(fei)用(yong)(yong)(yong)(yong)，要(yao)按(an)費(fei)(fei)(fei)(fei)(fei)用(yong)(yong)(yong)(yong)開(kai)支(zhi)范圍和(he)(he)開(kai)支(zhi)標(biao)(biao)準編制(zhi)(zhi)(zhi)費(fei)(fei)(fei)(fei)(fei)用(yong)(yong)(yong)(yong)開(kai)支(zhi)計劃(hua)，分(fen)級分(fen)口包干使用(yong)(yong)(yong)(yong)，把間接(jie)費(fei)(fei)(fei)(fei)(fei)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)在目標(biao)(biao)成本之(zhi)內。