施工机械的经济核算，具体怎么核算？ 施工机械费用如何计算？？？？？？？？？多谢多谢
摘 要：随着高等级公路建设的不断发展，对筑路机械的要求也越来越高，机械设备的高效管理是 决定工程质量和工程效益的必要条件，因此加强工程机械设备的管理，做到科学管理，合理 使用，及时保养，视情维修，经济核算，以更好的为公路工程建设服务，取得设备管理的最 佳经济效益。本文通过公路工程设备管理的分析，针对存在的问题提出自己的一些看法。
关键词：筑路机械设备 管理 技术措施 经济效益
1 设备管理存在的问题
招投标制和项目部制是市场经济条件下公路建设市场发展的 产物，项目部属非常设机构，因此决定了机械设备的管理存在诸 多问题。
1.1 施工设备不配套
工程中标后组建项目部，从各项目部抽调的机械设备大多是 技术状态较差，投入新的公路工程难免影响工程进度和质量。而 一些公路工程所需大型或特殊的设备不到位，设备不配套同样是 个棘手的问题。
1.2 项目部设备管理短期行为严重
项目部所追求的是工程质量，工程进度和效益。对机械的 使用自然是越快越好，但由于受各种外界因素的影响，不得不加班加点，长时间超负荷工作，这 种“重管理，轻使用”的行为直接影响机械的技术状态和使用寿 命。而对于施工过程中发生故障的机械，尤其大型机械，项目部 都不愿承担高额的维修费用，而仅由一个项目部承担也不尽合 理。
1.3 机械管理与生产管理存在矛盾
项目部主要以路桥技术人员组成，机械管理人员往往不在项 目部或不是项目部重要组成人员，而生产管理人员作为机械使 用管理的门外汉，对机械的正确使用、定期保养等知识可想而 知，而操作手对施工技术所知甚少，往往处于施工被动或受支配 地位，这样机械管理被大大削弱。
2 设备管理的措施
2.1 积极作好设备的组织工作
项目部成立时应立即建立项目设备组织管理体系，根据项目 的大小做好组织计划，确定机械种类，数量和主导机械，编排所 有进出场计划和机械总量控制，及时上报组织计划，组织机械到 位，并深入了解各机械技术状态，撤换低劣机械，为公路工程 顺利进行做好准备。
2.2 做好所有设备的查验、保养、调试工作
(1)做好预防性维修。对所有到场的运行机械进行一次全面的 启动检查，并组织机械手对机械设备进行例行保养，包括三滤检查、加注润滑脂、紧固螺栓以及油品的污染程度检查。对于存在问 题的机械，应编制合理的检修计划，并立即组织实施。
(2)新购机械要选拔素质较高、责任心强的人员，协同厂方做 好设备的安装调试并对机械手实行岗前培训，掌握操作规程、熟练 操作技术后方可上机正常工作。
3 施工中的机械管理
(1)项目部要周密安排，搞好设备组织工作，及时对设备进行 调配。
(2)操作手要服从项目安排，又要结合本机情况视情作业。
(3)操作手要严格按照操作规程，随时观察设备的动态状 况，及时排除各种隐患，杜绝因油水等问题影响正常运转。
(4)操作手要严格执行机械保养制度，避免过时保养，使机械保持良好的工作状态。对利用率高、易损坏、易出故障的设备 应做好跟踪诊断，变事后修理为预防性修理。机械发生异常现象 时应立即停机检查，并及时汇报给领导，以便迅速组织维修人员 进行现场抢修。
(5)机械的易损件应作好储备，避免因购件周期过长影响公 路工程施工。
(6)对缺口机械应进行租赁，保证公路工程如期进行。机械租 赁应多做好市场调查，努力降低租赁成本。
4 设立机械维修基金，加强机械设备的成本核算
(1)设立机械维修基金，实行专款专用，能够有效解决项目部 的短期行为。机械维修基金可从各项目部提取，比例可根据项目大小或效益的情况而定;
(2)成本核算应对燃油、润滑油和维修费等执行单机登记，随 时掌握设备完成单位产量、所需动力、配件消耗等杂费开支等情 况。健全机械设备使用记录，对运转台班、台时、完成产量、油 料、配件消耗等作好基础资料的收集，按月汇总和对使用效果进 行分析评价，以便对机械使用技术指标的比较和调整。
5 结束语
项目部加强设备生产要素的优化配置，使用管理，成本核算， 一方面可以相互协调，有机结合，共同完成公路工程项目的预期目 标。另一方面可以促进机械设备与公路工程项目的两者管理效益 的共同提高，这是加强公路工程项目施工设备有效管理、提高经 济效益的根本保证和有效途径。
Abstract: With the high-grade highway construction the continuous development of road machinery demands more and more high, mechanical equipment are the efficient management and engineering decide the quality of the project a necessary condition for effectiveness, so strengthening the management of engineering machinery and equipment, so scientific management, rational use, timely maintenance, repair, as appropriate, economic accounting, in order to better highway engineering construction services, access to equipment management best value for money. In this paper, equipment management in highway engineering analysis, the existence problem for some of the views put forward their own.
Keywords: road construction machinery and equipment cost-effective management of technical measures
1 Device Manager Problems
Bidding system and project the Ministry of the system are under market economy conditions highway construction market development, product, project subordinate non-permanent body, it was decided that the management of mechanical equipment, there are many questions.
1.1 Construction of equipment that does not support
After the successful incorporation of the project engineering department, drawn from the project department of machinery and equipment are mostly poor technical condition, the injection of new highway projects, will inevitably affect the project progress and quality. And some major road works or special equipment not in place, equipment not supporting the same is a difficult problem.
1.2 Project Department of Equipment Management serious short-term behavior
Projects pursued by the Department are the quality of the project, project progress and effectiveness. The use of machinery is of course the sooner the better, but because of the outside world by various factors, has to work overtime, work overload Long time, this "weight management, light use of" directly affect the mechanical behavior of the technical status and life. As for the failure of the course of construction machinery, especially large-scale machinery, project department are unwilling to bear the high cost of repair, but only by a project department also is not quite reasonable to assume.
1.3 Mechanical management and production management contradictions exist
Mainly road and bridge projects to technical staff, machinery managers often do not project or not project an important component of the Department staff and production managers use as a machinery management layman, on the proper use of machinery, regular maintenance, such as knowledge may want to common sense, and the operator of the construction technology know very little about, often in a passive construction or dominance, so that management has been greatly weakened machinery.
2 device management measures
2.1 and actively made the organization of equipment
Project set up the equipment should be immediately set up the project organization and management system, according to the size of the project organization plans to do a good job to determine the mechanical type, quantity and leading machinery, layout of all into the game plan and the total mechanical control, and timely reporting of organizations to plan, organize machinery in place and better understanding about the state of mechanical technology, to replace the inferior machinery, for highway projects successfully carried out to prepare.
2.2 to do a good job of checking all equipment, maintenance, debugging job
(1) do a good job of preventive maintenance. The operation of all machinery arrived at the scene to conduct a comprehensive start-up inspection, and manipulator of organizations to carry out routine maintenance of machinery and equipment, including three filter inspection, added grease, fastening bolts and check the oil level of pollution. For the existence of the mechanical problem should be the preparation of a reasonable repair plan and immediately implemented.
(2) of newly purchased machinery to the selection of high quality and a strong sense of responsibility of personnel, coordinated the installation of equipment for the factory to do a good job debugging manipulator and the implementation of pre-job training, master rules, skilled technique before on machines work properly.
3 Construction Machinery Management
(1) project department want detailed arrangements, good equipment, the work of the Organization, timely deployment of equipment.
(2) The operator should be subordinated to the project arrangements, but also combined with the local situation, as appropriate, homework.
(3) The operator must be strictly in accordance with the rules at any time to observe the dynamics of the situation of equipment, and remove any hidden dangers and put an end to such issues as a result of oil and water affect the normal operation.
(4) The operator must be strictly enforced mechanical maintenance system in order to avoid outdated maintenance, so that mechanical work to maintain good status. On the utilization of high and easy to damage, failure of equipment easy to do a good job tracking the diagnosis should be changed after the repair to preventive repair. Mechanical anomaly happened to be immediately shutdown checks, and timely reporting to the leadership, organizational maintenance personnel to quickly repair site.
(5) mechanical wearing parts should be ready reserves to avoid the cycle is too long to buy pieces of the impact of highway construction.
(6) of the gap leasing machinery should be carried out to ensure that highway projects on schedule. Machinery Leasing should do a good job in market research, efforts to reduce leasing costs.
4 mechanical maintenance fund set up to strengthen the machinery and equipment costing
(1) the establishment of mechanical repair funds, the implementation of earmarked projects can effectively resolve the Department's short-term behavior. Mechanical maintenance fund can be extracted from the project department, the ratio can be based on a project size or effectiveness of the case may be;
(2) cost accounting to deal with fuel, lubricants and maintenance fees to implement a single registration at any time to complete units of equipment production, power requirements, and other miscellaneous fittings consumption expenditure and so on. Record a sound use of mechanical equipment for operation of Units classes, Units, completion of production, fuel, spare parts consumption prepare basic data collection, monthly summary and an analysis of the effects on the use of evaluation to the target machine to use technology to compare and adjust .
5 Concluding remarks
Projects to strengthen the equipment of the optimal allocation of factors of production, the use of management, cost accounting, on the one hand, can be coordinated, the organic combination of a common highway engineering projects achieve the expected goal. On the other hand can contribute to mechanical equipment and highway projects, the two common improve management effectiveness, this project is to strengthen the road construction equipment, effective management, the fundamental guarantee for improving economic efficiency and effective way.
一类费用折旧
6万
