浅析全生命周期成本管理1.doc

浅析全生命周期造价成本管理Some Britain and the United States actual workers and engineering cost of scholars put forward a new theory of project cost In the late 1970s and early 80s, the whole life cy cost theory. Then it evolved into a very standard and perfect theory system under promoting of the royal surveyors groups and vigorously. Through Europe and the United States and other developed countries scholars and practitioners constantly improve and promote, it has been widely used in developed countries at present. Under the background of economic globalization and socialist market economic system gradually perfect, from the whole process of engineering cost management to whole lifecycle engineering cost management is the inevitable trend.1 WHC理论概述In the late 1970s and early 80s, British and American scholars put forward the whole life cost to achieve the goal of minimizing the total life cycle cost management (WLC, whole life cost). Total life cycle theory of engineering cost is the total life cycle cost analysis which is applied to the engineering cost theory, that has become the project investment decision-making,and is an effective analysis tool, also a kind of alternative mathematical method used to select project.20世纪70年代末和80年代初英美的一些实际工作者和造价工程界的学者提出了一种全新的工程造价理论全生命周期造价工程理论，此后在英国皇家测量师的组织和大力推动下，演变成一个非常规范和完善的理论体系。经过欧美等发达国家学者以及实际工作者的不断完善、推广，目前在发达国家已经被普遍采用。随着我国经济全球化的加剧和社会主义市场经济体制的逐渐完善，工程造价管理的理论及方法由全过程工程造价管理转变为全生命周期工程造价管理是必然趋势。在经济全球化和社会主义市场经济体制逐渐完善的背景下，从全过程工程造价管理向全生命周期工程造价管理转变是必然趋势。1 WLC理论概述20世纪70年代末和80年代初，英美一些学者提出了以实现整个生命周期总造价最小化为目标的全生命周期造价管理理论（WLC，whole life cost)。全生命周期工程造价理论是将全生命周期成本分析应用于工程造价理论，目前已成为工程项目投资决策的一种有效分析工具，也是一种用来选择工程备选方案的数学方法。全生命周期造价管理是建筑设计的一种指导思想和手段，一种实现工程项目全生命周期，包括建设前期、建设期、使用期和翻新与拆除期等阶段总造价最小化的方法的投资决策分析工具，可以计算工程项目整个服务期的所有成本(以货币值)，直接的、间接的、社会的、环境的等等，以确定设计方案的一种技术方法。2 全生命周期造价成本分析21 全生命周期造价成本的分析步骤全生命周期造价成本的分析步骤分为确定问题分析、分析方法、分析假设、预测计算全生命周期造价成本。（1）问题分析对现有的方案确定、投资决策和初步设计选材等仅考虑建设期的初始资本成本进行分析，依照以往统计数据或专家经验判断，考虑使用期的各项成本要超出初始资本成本，提出分析引进全生命周期工程造价的必要性和可行性。（2）建立公共的假设和参数在生命周期成本分析中常用到三类假设，分别为经济假设、工程学上的假设和其它假设。经济假设包括折现率、残值、市场价格的使用、研究周期、时间适应、能源上涨价格、基期和服务期；工程学上的假设包括项目设计生命期、材料服务生命期；其他假设包括成本和数据模型和预测的准确性和可行性。（3）确定相应的达到目标的可行的分析方法采用未确知数学方法，估算各项成本，并转化为现值。根据现值，预测出整个生命周期成本单价最可能区间。（4）估计相关的成本和发生的时间。（5）计算生命周期成本。当所有有关的成本己经被建立并折现成现值，这些成本加总就成为生命周期总成本。这些成本包括初始化投资、运行、维护和修理、残值。（6）根据成本计算结果，做出比较分析。22 全生命周期造价成本的计算模型根据工程项目的运营成本、维护成本以及残值等计算全生命周期工程造价的成本，其中全生命周期成本的公式为：其中，C0：形成成本；O：运营成本；M：维护成本；PVsum：现值和；S：残值；T：生命周期；t：时间变量；r：折现率；PV：折现系数3 WHC管理的主要影响因素及在建筑项目不同阶段的作用3.1 WLC管理的主要因素 全生命周期造价成本管理主要可分为投资决策阶段、工程设计阶段、招标投标阶段、施工阶段、项目竣工阶段、运营维护阶段几个阶段。在不同的阶段不同因素对全生命周期造价成本管理的影响程度不同，因此以下就全生命周期造价成本管理的不同阶段的影响因素进行具体分析： 投资决策阶段的主要影响因素有财务评价和国民经济评价，包括运营维护阶段的造价费用、环境成本、社会成本；工程设计阶段的主要影响因素有设计质量、计人员技术、设计技术与经济方面；招标投标阶段的主要影响因素有项目招标的成本、招投标的合同；施工阶段的主要影响因素有工程进度、工程风险、工程索赔、投资监理制度、新技术应用；项目竣工阶段的主要影响因素有工程造价人员的业务素质、领导对于竣工阶段的重视程度、工程资料的管理；运营维护阶段的主要影响因素有运营和维护方案、设施的经济价值和实用价值、运营和维护成本。 3.2影响因素在建筑项目不同阶段的作用（1）Investment decision-making phase Investment decision-making stage is the most important stage in the investment construction program. The possibility of affecting project investment is 95% 100%. As a result, it fundamentally determines the direction of investment and investment income level.The main resolving problems are the reasonable investment of engineering project and the selection problem of the project in the stage of engineering project investment decision-making. Financial evaluation is the current fiscal and taxation system and price system according to the national. Computing directly financial benefits and costs of project from the angle of investment subject considering the project profitability, solvency and foreign exchange balance finances, determine the financial feasibility of the project. National economic evaluation is evaluating the economic rationality of evaluation project according to the principle of rational allocation of resources, from the national overall viewpoint of benefit and cost of the project, by calculating the projects net contribution to the national economy. National economic evaluation is from the whole country and social perspective. Large projects necessary cost - benefit analysis method is used to make the national economy in order to come to the conclusion that in the national interest.（2）The design phaseThe project planning and design stage is the embodiment of investors investment decisions. It is also the specific function of project scheme design regulations and construction activities. In general, the cost of project planning and design presents 1% 2% in the engineering life-cycle. But the effects of planning and design of the project cost is more than 75%. Control cost only by the construction unit to complete In the planning and design stage of engineering project. At the same time, the construction unit cost management personnel must be involved in project planning and design stage using the value engineering principle. Combining the technology and economy organic through technology, economic analysis, effect evaluation correctly handle between the technology advancement and economic rationality of unity of opposites relations in the process of the planning and design stage makes every effort to under the condition of advanced technology, economic and reasonable in the economic and reasonable on the basis of advanced technology, the control of engineering cost concept into the technical measures of the planning and design.（3）招标投标阶段随着建筑市场竞争日益激烈，招投标制度进一步加强，使工程降低费用，获取更大的投资收益成为可能。投标人会根据建设规模大小调整一些工程费用标准，适当低报价，体现了薄利多销的市场原则；建设项目本着满足使用功能的原则，没有必要过多的采用新结构、新工艺、新标准、新方法，避免工程造价大幅度提高；保证资金到位、建设地点地方环境、气候条件满足正常施工，合理缩短工期，对控制工程造价非常有利。在招投标阶段要达到有效控制工程造价的目的，必须正确处理好工程造价与工程质量及建设工期的关系。建设单位必须优化投资方案，选择技术能力强、信誉可靠的承包单位施工，对工程造价进行全过程动态管理。（4）施工阶段项目施工阶段工程造价的控制是通过控制承发包商的行为来实现相应的控制目标。工程承发包单位的行为不仅涉及承包方和发包方，而且还与项目管理、工程设计、工程监理、造价咨询等方面密切相关。要通过合同明确各自的权利义务，或通过有关各方不同合同的组合，实现工程造价的控制目标，是比较困难的。工程造价是通过施工承发包及相关合同约定，对合同价款及合同价款之外的责任行为进行有效的控制。严格合同控制，执行动态分析要真正实现工程造价的动态控制，最有效的方法是引入施工承发包行为导向控制，即通过控制施工承发包商的行为来达到预控工程造价的控制目标；围绕合同标的，强化行为控制；加强结算管理，把好审核关。（5）竣工阶段竣工验收、后评价阶段这一阶段的内容包括竣工结算的编制与审查；竣工决算的编制；保修费用的处理;项目后评价，主要包括项目的目标评价、项目实施过程评价、项目效益评价、项目影响评价和项目持续性评价等内容。（6）运营维护阶段运营维护方案的制定也一样以全生命周期成本最低为目标。运营维护阶段应着力提高设施的经济价值和实用价值，降低运营和维护成本。4、全生命周期工程造价成本管理应用意义4, the whole life cycle cost of the project cost management applicationsmeaning全生命周期造价管理是工程项目投资决策的一种分析工具，是用来选择决策备选方案的数学方法。在工程项目投资决策、可行性分析和项目备选方案评价等项目前期工作阶段中，作为一种决策思想和支持工具的地位和作用。全生命周期工程造价管理的新思想和新方法可以指导人们自觉地、全面地从工程项目全生命周期出发，综合考虑项目的建造造价和运营与维护成本，从而实现更为科学合理的投资决策。Whole life cycle cost management is one of the engineering project investment decision-making analysis tool, is used to select the mathematic methods of the decision alternatives. Investment decision-making of the project, feasibility analysis, and project evaluation of alternatives for pre-project phase, is a kind of decision thought and support tools status and role.Whole life cycle engineering cost management of new ideas and new methods can guide people to analysize consciously、comprehensively from whole life cycle of engineering project, comprehensively considerate project construction cost and operation and maintenance costs, so as to realize more scientific and rational investment decision.全生命周期工程造价管理是建筑设计的一种指导思想和手段，可以计算工程项目整个服务期直接的、间接的、社会的、环境的所有成本(以货币值)，以确定设计方案的技术方法。全生命周期工程造价管理的思想和方法却可以指导设计者自觉地、全面地从项目全生命周期出发，在确保设计质量的前提下，综合考虑工程项目的建造造价和运营与维护成本，从而实现更为科学的建筑设计和更加合理的选择建筑材料，实现降低成本的目标。Whole lifecycle engineering cost management is a kind of guiding ideology and means of architectural design, project the whole service period can be calculated directly and indirectly, social, environmental costs (in monetary value), to determine the design scheme.Whole lifecycle engineering cost management ideas and methods can guide designers to consider consciously, comprehensively from whole life cycle of projects, under the premise that ensure the quality of the design, consider the construction cost and operation、maintenance cost of the project,so as to realize the architecture design of more scientific and more reasonable choice of construction materials, reduce cost goals.全生命周期工程造价管理是一种实现包括建设期、使用期和翻新与拆除期等阶段在内总造价最小化的方法。全生命周期工程造价管理思想和方法不能只局限于工程项目建设前期的投资决策阶段和设计阶段，还应该进一步在施工组织设计方案的评价、工程合同的总体策划和工程建设的其他阶段中使用，尤其是要考虑项目的运营与维护阶段的成本管理。Whole lifecycle engineering cost management is a kind of implementation including construction, use and renovation and demolition stage, is a method of minimizing the total cost.Whole life cycle engineering cost management ideas and methods can not only be confined to the prior to the construction of the project investment decision phase and design phase, it should also be further in the construction organization design scheme evaluation, engineering general contract used in the other stages of planning and construction, especially considered the cost management of operation and maintenance phase of the project.5 结论 全生命周期造价管理方法不能只局限于工程项目建设前期的投资决策阶段和设计阶段，还应该进一步在施工组织设计方案的评价、工程合同的总体策划和工程建设的其他阶段中使用，尤其是要考虑项目的运营与维护阶段的成本管理。工程项目管理过程中应注意全生命周期成本管理的应用，以便更好的实现项目的实施。5 conclusionWhole life cycle cost management method is not only confined to the prior to the construction of the project investment decision phase and design phase, it should also be further in the construction organization design scheme evaluation, engineering general contract used in the other stages of planning and construction, especially to consider the cost management of operation and maintenance phase of the project.Project management should be paid attention to the application of whole life cycle cost management, in order to better achieve the implementation of the project.