Due to the long construction period of construction projects, the large scale of investment and the vulnerability of natural environments and human factors, how to effectively control the construction project cost becomes a key issue. The construction project cost audit is a necessary procedure for reasonably determining the project cost. It conducts a comprehensive and systematic inspection and review through the construction cost, corrects the existing errors and problems in time, and ensures the realization of the project target management. This article briefly explains the construction project cost review for readers' reference.
The Importance of Auditing Construction Project Cost The project construction cost refers to the total price of the project required by the engineering contractor and the contractor in accordance with the law. The reasonable determination of project cost is to use scientific calculation methods and realistic pricing basis at various stages of the construction process to reasonably determine the investment estimate, design budget estimate, construction drawing budget and final settlement calculation. Seriously reviewing the project budget will enable the rational allocation of funds for capital construction and reasonable investment, give full play to the benefits of investment, and safeguard the basic interests of the country and the enterprise. Strengthening the review of final accounts for completion is the final and important measure to control project cost.
The problems existing in the construction cost are due to the combination of technical and economical accounting which is very tedious and must be treated with meticulous attention. It is not only that the reviewers need to have certain professional technical knowledge, including design, Construction and a series of more systematic construction engineering knowledge, but also have a higher budget quality of business. However, in actual work, especially in the process of transition from quota pricing model to list mode, it is inevitable that such errors will occur: 1 The conversion of the quota is not reasonable. Due to the continuous emergence of new technologies, new structures and new materials, the number of items or content that are missing or that need to be replenished has also increased. However, due to the lack of surveys and reliable first-hand data, the settlement quotas or supplementary quotas contain more irrationality. 2 Overestimation The phenomenon of premise is more common at the time of settlement. In order to obtain more income, some construction units artificially increase project cost by using multiple engineering quantities, fixed unit price quotation, and dexterous titles. 3 Due to the large number of project cost components and frequent changes, the calculation procedure is complicated, and the calculation basis is not uniform. Therefore, careful analysis of the factors that affect project settlement is of great significance to the completion of project completion settlement. How can we quickly and well review the construction cost, especially the pre-settlement audit? This is a topic that practitioners should pay attention to.
The pre-settlement review of the pre-settlement audit is mainly focused on the verification of the accuracy of the project volume, the collection of expenses, and the implementation of design changes. It focuses on the construction contract agreement, the bid notification, bids and attachments, and the construction contract. Terms, construction contract general terms, standards, specifications and related technical documents, drawings, bill of quantities and engineering quotations or budget statement explain the sequence of calculation and verification.
The error of verifying whether the project quantity is correct or not is divided into positive error and negative error. The positive error is usually expressed in the fact that the actual excavation height of the earth is less than the design outdoor height and is still calculated according to the figure: the volume occupied by the ring beams and lintels in the wall is not buckled; the reinforcement calculation often does not buckle the protective layer; beams, plates, columns At the intersection, the force or stirrups are repeatedly calculated, etc.; the positive error is expressed in the calculation of the engineering quantity and the omission of the project. Therefore, the most important thing to review the quantity of construction drawings is to be familiar with the rules for the calculation of quantities. 1 to determine the scope of the calculation, such as the brick and stone project in the division of the foundation and the wall; 2 to distinguish the limits of the limit, such as the floor height is greater than 3.6m, the ceiling needs to be decorated before the full scaffolding costs can be collected, in-situ reinforced concrete components can be calculated The super-high increase fee. 3 It should be carefully checked that the calculated dimensions and the dimensions of the drawings are consistent with each other to prevent calculation errors; the examination of the visa work quantity is mainly based on the actual situation of the site, and the verification should be verified based on the actual situation at the scene, so as to seek truth from facts, reasonable, and auditing should be Make investigations and studies to verify its validity and effectiveness.
The cost of the audited project cost shall be calculated during the transition from the fixed price valuation mode to the list mode, and shall be implemented according to the contractual requirements or the construction installation cost quota used in conjunction with the valuation quota during the project construction period and related regulations. The quota is scientific, authoritative, and legal. Its form, content, calculation unit, and quantity standards must be strictly enforced by anyone and cannot be arbitrarily increased or reduced. Attention should be paid to the following issues when reviewing and applying the pre-settlement unit price: 1 For the direct application of the unit price of the audit - the first thing to pay attention to the use of the project name and content and design drawings are required? Causes, such as the component name, strength grade (concrete or mortar marking), etc.; whether the next construction project is repeatedly applied, such as the leveling layer under the surface of the block material, the waterproofing layer of the asphalt coiled material, and the cold base oil under the asphalt gas barrier layer. This phenomenon is particularly common in projects using integrated fixed budgets, especially when there is a link between project engineering and general contracting and subcontracting. 2 Review of the conversion of the fixed unit price - in addition to the above requirements, but also to clarify the contents of the allowable conversion is the basic price of labor, materials or machinery in all or part? Is the conversion method accurate at the same time? Is the coefficient used correct? These will directly affect the accuracy of the unit price. 3 The review of the supplemental quotas is mainly to check whether the basis and method for the preparation are correct, and whether the budget price of the materials, labor items and mechanical unit price are reasonable.
The implementation of the design change price In the calculation of the price review process, the price of the design change should also be implemented on the basis of checking the contract terms. The design changes are signed by the designers and reviewers and are affixed with official seals. They are reviewed and approved by the construction unit and the supervision engineer, and the visas; the major design changes shall be approved by the original examination and approval department, and the design changes that can be entered into the settlement after the contract shall be completed. The first should be in accordance with the contract. The agreed settlement method, valuation quota, cost standard, main material price and preferential clauses shall be used to review the completion settlement of the project. If any contract is found to be flawed, the construction unit and the construction unit shall be required to clarify the settlement requirements.
Project cost review method. 1Comprehensive audit method The comprehensive audit method is also called the item-by-item audit method. A comprehensive audit method refers to the pre-settlement of submitted trials, one by one, in accordance with the requirements of all construction drawings, in conjunction with the project subheads of the relevant budget quotas and sub-projects. The method of auditing, the specific calculation method and the auditing process are basically the same as the calculation method and the preparation process at the time of preparation of the pre-clearance method. The advantages of the comprehensive audit method are comprehensive and meticulous. The quality of pre-settlement of the project that has been audited is relatively high and the number of errors is relatively small. The disadvantage is that the workload is too large and the time taken is too long. For example, an ordinary civil residential building includes construction drawings, 20-30 sheets (excluding the required standard atlas, general atlas, etc.). Based on this, the project is pre-calculated about 30 to 40 pages! There are hundreds of engineering subheads. The general project subhead has to list a few calculation formulas in order to calculate the unit project that has a complicated engineering quantity. There are hundreds of construction drawings and it is more tedious to fully review the workload. Therefore, this approach is not desirable when the investment scale is large and the review progress requirements are tight, but for some projects the amount is relatively small. This method can be adopted when the process with relatively simple technology or the technical force for preparing the project settlement is relatively weak. In addition, some construction units also use this method to strictly control the project cost.
The key audit method captures the focus of the project's pre-clearing method for review, which is called the key audit method.
So, what is the focus of project pre-settlement? How to conduct the key audit? In general, we should select projects that are large in terms of volume, high in cost, and prone to errors. At this time, what kind of structure should it be? If it is a brick-wood structure, the brick-wood T-process volume must be large and should be reviewed first. For example, a small market with a brick and wood structure is being constructed in a certain place. With audited bricklaying and wood structural projects, the two projects have been reduced by nearly 5,000 yuan, accounting for about 7% of the original project budget of more than 70,000 yuan. It can be seen that the role of the construction project as a key audit is very obvious. By analogy, the brick-concrete structure should focus on the examination of the reinforced concrete works of bricklaying projects, and the single-story buildings of brick-walled metal trusses should focus on auditing bricklaying and metal structural engineering. and many more. In addition, major projects for earthworks and other relatively high cost projects should also be reviewed. For other sub-projects with low value or small proportion of investment, such as ordinary decoration projects, sporadic projects (awnings, open water, ramps, open ditch, ponds, garbage cans, etc.), the reviewers often deliberately ignore the timing. , It should also focus on reviewing the fixed price base corresponding to the above-mentioned project volume. In particular, some additional quota base prices. In addition, the various costs of the project should also be focused on the review, because for different construction companies, different projects, the relevant departments have stipulated different project cost items, cost standards and their calculation methods, but some pre-preparation staff! However, the above difference was confused. Therefore, it should be regarded as a key point, and the audits should be carefully conducted in accordance with the billing basis of the various fees in the region and the rate standards or related documents. The difference between the key audit method and the comprehensive audit method is that the only difference is the scope of the audit. The workload of the key audit method is relatively small, but the effect obtained is not bad. However, during the audit process, if there are many problems discovered, such as the material price found during the audit, and the market procurement price regularly issued by the regional cost management department, the scope of the audit should be expanded. Even abandon key audits and conduct a full review.
The empirical audit method The empirical audit method refers to the method of reviewing the part of the engineering that is prone to errors based on previous practical experience. For example, a comprehensive teaching building with a frame structure was built in a certain place. According to experience, it is easy to calculate the leveling layer under the surface of the block material. Therefore, during the audit, the leveling layer under the mosaic of the position of the toilet was mainly examined and verified. It has been reduced by nearly two thousand yuan. Therefore, when using this method for auditing, we should review the following error-prone project details based on experience and in conjunction with the key audit method:
Leveling and nuclear reduction of site and remnant soil transport; whether the actual category of soil and arbitrage are high; whether the overlapping of T-shaped overlapping of rubble and reinforced concrete foundations is repeated; whether the volume occupied by face holes or channels is Deduction; whether the volume occupied by the lintel beam in the wall is deducted; whether the reinforcement calculation deducts the thickness of the protective layer; whether the various plasters on the floor and wall surface are duplicated:
Whether the concrete strength grade and stone particle size are high; whether the stress ribs at the junction between the beam, plate and column are calculated repeatedly; whether the component section and single piece volume are high; the labeling and mix ratio of masonry and plastering mortar; the height of single scaffold is limited The level of decoration works (average, intermediate, advanced); leveling layer under the surface of the block material; asphalt waterproofing layer, cold bottom oil under the asphalt gas barrier layer; iron pieces of prefabricated components; Facilities; whether the volume of balcony and canopy is deducted in the calculation of inner and outer wall works.
In addition, some beginners are often guilty of other errors, such as the amount of engineering calculations in full theoretical size, due to the lack of on-site construction management experience, construction common sense, drawing description omissions or vagueness often missed. Therefore, when reviewing the pre-clearing of construction projects, the above clues can be used to remove the unreasonable part, supplement and improve the pre-settlement content, accurately calculate the project volume, and reasonably determine the fixed base price so as to achieve a reasonable determination of the project cost.
Decomposition comparison audit method What is the decomposition comparison audit method: All unit projects, if their use, building structure and construction standards are the same, in a region or a city range, the budget cost should also be basically the same, especially in a city This is especially true for unit works that use standard construction drawings or reused construction drawings. For example, four-unit and five-story residential buildings, although their foundations and transportation conditions may be different due to different locations, it is possible to use comparative methods to calculate the budget differences between them and further compare and verify the quality level of the entire unit project budget. A unit project is decomposed according to direct and indirect costs (including profits and taxes), and then the direct costs are decomposed according to professional projects and divisional projects, and the methods are compared with the standard chart budgets that have been verified. To decompose the comparative review method.
After decomposing and contrasting, if it is found that the indirect cost of the project differs greatly, it should be considered whether the level of the contracting company and its fee-collection items and fee-collection standards are in compliance with the regulations, and the proportion of the material price adjustment is large; if it is compared with the project budget as a comparative standard The difference between the price adjustment of the materials is relatively large, and it is necessary to further review the "material price adjustment statistics table" to compare the amount of various price adjustment materials used in the table, the unit price difference, and the number of adjustments. If it is found that a certain entry and exit are relatively large (the unit price difference of the price adjustment material should be completely consistent with the provisions, the quantity should be basically consistent with the approved standard construction drawing budget), the cause of the difference in the item should be further searched.
After decomposing and contrasting, if it is found that the construction project has a large budget price, the earthwork and basic projects should be reviewed first. Because the projects below this section are often quite different. Then compare the remaining parts of the project. If it is found that there is a large difference in the budget price of a certain branch project, the sub-projects or sub-project days will be further compared. When comparing. Should first check whether the listed project subheads are the same and whether the budget price is the same. If the comparison shows that there is a large difference between them, further check the budget base price of the set, and finally review the project's sub-purpose engineering amount. Under normal circumstances, due to the different construction time of the project under construction and the reference project, changes in the price index will affect the project cost, so we should also make necessary adjustments.
The grouping calculation audit method is a method of dividing the related items in the budget into groups and using the same group of data to examine the item quantities. First of all, several sub-item projects will be grouped together with projects that are adjacent to each other. Using the same or similarly calculated relationship between the sub-projects in the same group and examining the number of sub-projects, the accuracy of the other sub-items in the week group can be determined. For example, the basement floor area, ground floor area, ground cushion, floor surface, floor area, floor leveling floor, floor volume, ceiling plaster, and roof coating surface are grouped together. The floor area of ​​the building is obtained, and other sub-items can be calculated using these bases. The biggest advantage of this method is that the examination speed is fast and the workload is small.
Screening method Screening method is a kind of overall method. By finding out the basic quantity of the quantity, price, and labor of the sub-item project per unit building area, it can be summed up as three basic value tables of engineering quantity, price, and labor. When the architectural standards of the budget under review are different from those applicable to "basic values", they must be adjusted. The advantages of this method are that it is easy to understand, easy to grasp, and the speed of examination is fast and problems are found quickly. However, the issue of resolving errors still needs to be reviewed.
When other methods of project cost settlement auditing are in doubt as to a certain problem in practice and the commonly used methods cannot be solved, the following points of review methods can also be used in practical work:
The market survey method surveys some of the materials in the market that are high in price and use a large amount, and measures their prices to prevent some construction companies from deliberately raising the prices of materials. In all kinds of projects, the main material accounts for a large part of the proportion, which requires our auditors to understand the market conditions and grasp the price information of various main materials. It is very difficult and impossible to understand the information on the price of each main material. Even if the cost information management department may not be able to do it, when we encounter the contradiction in the price of the main material in the audit, we must take it. The basis for the price of this main material.
The field review method is to conduct on-site inspections and review of the project quantity auditors involved in the audit matter. This is the most basic method for audit verification. The field review law is conducive to the auditors evaluating the authenticity of the auditing matters and determining whether the settlement project amount is consistent with the actual situation.
In short, the settlement audit of project cost is a very complicated task. The project cost budget review personnel should be proficient in professional audit knowledge, strictly abide by professional ethics, adhere to the principle of fair review, earnestly conduct review, and make full use of professional knowledge and practical experience to deal with the complex issues in the design process. Completion settlement is the final stage of project cost control. If it cannot be strictly controlled, it will cause irreversible losses. Therefore, auditors are required to review carefully, meticulously, calculate a lot, and not overestimate the risk. There is no luck, and good professional ethics and reputation are maintained. On the basis of the above, we will ensure the accuracy and reasonableness of "quantity" and "price". We will do a good job of realizing project settlement to ensure that the project settlement audits are accurate. Only in this way can we effectively control project construction costs.
The Importance of Auditing Construction Project Cost The project construction cost refers to the total price of the project required by the engineering contractor and the contractor in accordance with the law. The reasonable determination of project cost is to use scientific calculation methods and realistic pricing basis at various stages of the construction process to reasonably determine the investment estimate, design budget estimate, construction drawing budget and final settlement calculation. Seriously reviewing the project budget will enable the rational allocation of funds for capital construction and reasonable investment, give full play to the benefits of investment, and safeguard the basic interests of the country and the enterprise. Strengthening the review of final accounts for completion is the final and important measure to control project cost.
The problems existing in the construction cost are due to the combination of technical and economical accounting which is very tedious and must be treated with meticulous attention. It is not only that the reviewers need to have certain professional technical knowledge, including design, Construction and a series of more systematic construction engineering knowledge, but also have a higher budget quality of business. However, in actual work, especially in the process of transition from quota pricing model to list mode, it is inevitable that such errors will occur: 1 The conversion of the quota is not reasonable. Due to the continuous emergence of new technologies, new structures and new materials, the number of items or content that are missing or that need to be replenished has also increased. However, due to the lack of surveys and reliable first-hand data, the settlement quotas or supplementary quotas contain more irrationality. 2 Overestimation The phenomenon of premise is more common at the time of settlement. In order to obtain more income, some construction units artificially increase project cost by using multiple engineering quantities, fixed unit price quotation, and dexterous titles. 3 Due to the large number of project cost components and frequent changes, the calculation procedure is complicated, and the calculation basis is not uniform. Therefore, careful analysis of the factors that affect project settlement is of great significance to the completion of project completion settlement. How can we quickly and well review the construction cost, especially the pre-settlement audit? This is a topic that practitioners should pay attention to.
The pre-settlement review of the pre-settlement audit is mainly focused on the verification of the accuracy of the project volume, the collection of expenses, and the implementation of design changes. It focuses on the construction contract agreement, the bid notification, bids and attachments, and the construction contract. Terms, construction contract general terms, standards, specifications and related technical documents, drawings, bill of quantities and engineering quotations or budget statement explain the sequence of calculation and verification.
The error of verifying whether the project quantity is correct or not is divided into positive error and negative error. The positive error is usually expressed in the fact that the actual excavation height of the earth is less than the design outdoor height and is still calculated according to the figure: the volume occupied by the ring beams and lintels in the wall is not buckled; the reinforcement calculation often does not buckle the protective layer; beams, plates, columns At the intersection, the force or stirrups are repeatedly calculated, etc.; the positive error is expressed in the calculation of the engineering quantity and the omission of the project. Therefore, the most important thing to review the quantity of construction drawings is to be familiar with the rules for the calculation of quantities. 1 to determine the scope of the calculation, such as the brick and stone project in the division of the foundation and the wall; 2 to distinguish the limits of the limit, such as the floor height is greater than 3.6m, the ceiling needs to be decorated before the full scaffolding costs can be collected, in-situ reinforced concrete components can be calculated The super-high increase fee. 3 It should be carefully checked that the calculated dimensions and the dimensions of the drawings are consistent with each other to prevent calculation errors; the examination of the visa work quantity is mainly based on the actual situation of the site, and the verification should be verified based on the actual situation at the scene, so as to seek truth from facts, reasonable, and auditing should be Make investigations and studies to verify its validity and effectiveness.
The cost of the audited project cost shall be calculated during the transition from the fixed price valuation mode to the list mode, and shall be implemented according to the contractual requirements or the construction installation cost quota used in conjunction with the valuation quota during the project construction period and related regulations. The quota is scientific, authoritative, and legal. Its form, content, calculation unit, and quantity standards must be strictly enforced by anyone and cannot be arbitrarily increased or reduced. Attention should be paid to the following issues when reviewing and applying the pre-settlement unit price: 1 For the direct application of the unit price of the audit - the first thing to pay attention to the use of the project name and content and design drawings are required? Causes, such as the component name, strength grade (concrete or mortar marking), etc.; whether the next construction project is repeatedly applied, such as the leveling layer under the surface of the block material, the waterproofing layer of the asphalt coiled material, and the cold base oil under the asphalt gas barrier layer. This phenomenon is particularly common in projects using integrated fixed budgets, especially when there is a link between project engineering and general contracting and subcontracting. 2 Review of the conversion of the fixed unit price - in addition to the above requirements, but also to clarify the contents of the allowable conversion is the basic price of labor, materials or machinery in all or part? Is the conversion method accurate at the same time? Is the coefficient used correct? These will directly affect the accuracy of the unit price. 3 The review of the supplemental quotas is mainly to check whether the basis and method for the preparation are correct, and whether the budget price of the materials, labor items and mechanical unit price are reasonable.
The implementation of the design change price In the calculation of the price review process, the price of the design change should also be implemented on the basis of checking the contract terms. The design changes are signed by the designers and reviewers and are affixed with official seals. They are reviewed and approved by the construction unit and the supervision engineer, and the visas; the major design changes shall be approved by the original examination and approval department, and the design changes that can be entered into the settlement after the contract shall be completed. The first should be in accordance with the contract. The agreed settlement method, valuation quota, cost standard, main material price and preferential clauses shall be used to review the completion settlement of the project. If any contract is found to be flawed, the construction unit and the construction unit shall be required to clarify the settlement requirements.
Project cost review method. 1Comprehensive audit method The comprehensive audit method is also called the item-by-item audit method. A comprehensive audit method refers to the pre-settlement of submitted trials, one by one, in accordance with the requirements of all construction drawings, in conjunction with the project subheads of the relevant budget quotas and sub-projects. The method of auditing, the specific calculation method and the auditing process are basically the same as the calculation method and the preparation process at the time of preparation of the pre-clearance method. The advantages of the comprehensive audit method are comprehensive and meticulous. The quality of pre-settlement of the project that has been audited is relatively high and the number of errors is relatively small. The disadvantage is that the workload is too large and the time taken is too long. For example, an ordinary civil residential building includes construction drawings, 20-30 sheets (excluding the required standard atlas, general atlas, etc.). Based on this, the project is pre-calculated about 30 to 40 pages! There are hundreds of engineering subheads. The general project subhead has to list a few calculation formulas in order to calculate the unit project that has a complicated engineering quantity. There are hundreds of construction drawings and it is more tedious to fully review the workload. Therefore, this approach is not desirable when the investment scale is large and the review progress requirements are tight, but for some projects the amount is relatively small. This method can be adopted when the process with relatively simple technology or the technical force for preparing the project settlement is relatively weak. In addition, some construction units also use this method to strictly control the project cost.
The key audit method captures the focus of the project's pre-clearing method for review, which is called the key audit method.
So, what is the focus of project pre-settlement? How to conduct the key audit? In general, we should select projects that are large in terms of volume, high in cost, and prone to errors. At this time, what kind of structure should it be? If it is a brick-wood structure, the brick-wood T-process volume must be large and should be reviewed first. For example, a small market with a brick and wood structure is being constructed in a certain place. With audited bricklaying and wood structural projects, the two projects have been reduced by nearly 5,000 yuan, accounting for about 7% of the original project budget of more than 70,000 yuan. It can be seen that the role of the construction project as a key audit is very obvious. By analogy, the brick-concrete structure should focus on the examination of the reinforced concrete works of bricklaying projects, and the single-story buildings of brick-walled metal trusses should focus on auditing bricklaying and metal structural engineering. and many more. In addition, major projects for earthworks and other relatively high cost projects should also be reviewed. For other sub-projects with low value or small proportion of investment, such as ordinary decoration projects, sporadic projects (awnings, open water, ramps, open ditch, ponds, garbage cans, etc.), the reviewers often deliberately ignore the timing. , It should also focus on reviewing the fixed price base corresponding to the above-mentioned project volume. In particular, some additional quota base prices. In addition, the various costs of the project should also be focused on the review, because for different construction companies, different projects, the relevant departments have stipulated different project cost items, cost standards and their calculation methods, but some pre-preparation staff! However, the above difference was confused. Therefore, it should be regarded as a key point, and the audits should be carefully conducted in accordance with the billing basis of the various fees in the region and the rate standards or related documents. The difference between the key audit method and the comprehensive audit method is that the only difference is the scope of the audit. The workload of the key audit method is relatively small, but the effect obtained is not bad. However, during the audit process, if there are many problems discovered, such as the material price found during the audit, and the market procurement price regularly issued by the regional cost management department, the scope of the audit should be expanded. Even abandon key audits and conduct a full review.
The empirical audit method The empirical audit method refers to the method of reviewing the part of the engineering that is prone to errors based on previous practical experience. For example, a comprehensive teaching building with a frame structure was built in a certain place. According to experience, it is easy to calculate the leveling layer under the surface of the block material. Therefore, during the audit, the leveling layer under the mosaic of the position of the toilet was mainly examined and verified. It has been reduced by nearly two thousand yuan. Therefore, when using this method for auditing, we should review the following error-prone project details based on experience and in conjunction with the key audit method:
Leveling and nuclear reduction of site and remnant soil transport; whether the actual category of soil and arbitrage are high; whether the overlapping of T-shaped overlapping of rubble and reinforced concrete foundations is repeated; whether the volume occupied by face holes or channels is Deduction; whether the volume occupied by the lintel beam in the wall is deducted; whether the reinforcement calculation deducts the thickness of the protective layer; whether the various plasters on the floor and wall surface are duplicated:
Whether the concrete strength grade and stone particle size are high; whether the stress ribs at the junction between the beam, plate and column are calculated repeatedly; whether the component section and single piece volume are high; the labeling and mix ratio of masonry and plastering mortar; the height of single scaffold is limited The level of decoration works (average, intermediate, advanced); leveling layer under the surface of the block material; asphalt waterproofing layer, cold bottom oil under the asphalt gas barrier layer; iron pieces of prefabricated components; Facilities; whether the volume of balcony and canopy is deducted in the calculation of inner and outer wall works.
In addition, some beginners are often guilty of other errors, such as the amount of engineering calculations in full theoretical size, due to the lack of on-site construction management experience, construction common sense, drawing description omissions or vagueness often missed. Therefore, when reviewing the pre-clearing of construction projects, the above clues can be used to remove the unreasonable part, supplement and improve the pre-settlement content, accurately calculate the project volume, and reasonably determine the fixed base price so as to achieve a reasonable determination of the project cost.
Decomposition comparison audit method What is the decomposition comparison audit method: All unit projects, if their use, building structure and construction standards are the same, in a region or a city range, the budget cost should also be basically the same, especially in a city This is especially true for unit works that use standard construction drawings or reused construction drawings. For example, four-unit and five-story residential buildings, although their foundations and transportation conditions may be different due to different locations, it is possible to use comparative methods to calculate the budget differences between them and further compare and verify the quality level of the entire unit project budget. A unit project is decomposed according to direct and indirect costs (including profits and taxes), and then the direct costs are decomposed according to professional projects and divisional projects, and the methods are compared with the standard chart budgets that have been verified. To decompose the comparative review method.
After decomposing and contrasting, if it is found that the indirect cost of the project differs greatly, it should be considered whether the level of the contracting company and its fee-collection items and fee-collection standards are in compliance with the regulations, and the proportion of the material price adjustment is large; if it is compared with the project budget as a comparative standard The difference between the price adjustment of the materials is relatively large, and it is necessary to further review the "material price adjustment statistics table" to compare the amount of various price adjustment materials used in the table, the unit price difference, and the number of adjustments. If it is found that a certain entry and exit are relatively large (the unit price difference of the price adjustment material should be completely consistent with the provisions, the quantity should be basically consistent with the approved standard construction drawing budget), the cause of the difference in the item should be further searched.
After decomposing and contrasting, if it is found that the construction project has a large budget price, the earthwork and basic projects should be reviewed first. Because the projects below this section are often quite different. Then compare the remaining parts of the project. If it is found that there is a large difference in the budget price of a certain branch project, the sub-projects or sub-project days will be further compared. When comparing. Should first check whether the listed project subheads are the same and whether the budget price is the same. If the comparison shows that there is a large difference between them, further check the budget base price of the set, and finally review the project's sub-purpose engineering amount. Under normal circumstances, due to the different construction time of the project under construction and the reference project, changes in the price index will affect the project cost, so we should also make necessary adjustments.
The grouping calculation audit method is a method of dividing the related items in the budget into groups and using the same group of data to examine the item quantities. First of all, several sub-item projects will be grouped together with projects that are adjacent to each other. Using the same or similarly calculated relationship between the sub-projects in the same group and examining the number of sub-projects, the accuracy of the other sub-items in the week group can be determined. For example, the basement floor area, ground floor area, ground cushion, floor surface, floor area, floor leveling floor, floor volume, ceiling plaster, and roof coating surface are grouped together. The floor area of ​​the building is obtained, and other sub-items can be calculated using these bases. The biggest advantage of this method is that the examination speed is fast and the workload is small.
Screening method Screening method is a kind of overall method. By finding out the basic quantity of the quantity, price, and labor of the sub-item project per unit building area, it can be summed up as three basic value tables of engineering quantity, price, and labor. When the architectural standards of the budget under review are different from those applicable to "basic values", they must be adjusted. The advantages of this method are that it is easy to understand, easy to grasp, and the speed of examination is fast and problems are found quickly. However, the issue of resolving errors still needs to be reviewed.
When other methods of project cost settlement auditing are in doubt as to a certain problem in practice and the commonly used methods cannot be solved, the following points of review methods can also be used in practical work:
The market survey method surveys some of the materials in the market that are high in price and use a large amount, and measures their prices to prevent some construction companies from deliberately raising the prices of materials. In all kinds of projects, the main material accounts for a large part of the proportion, which requires our auditors to understand the market conditions and grasp the price information of various main materials. It is very difficult and impossible to understand the information on the price of each main material. Even if the cost information management department may not be able to do it, when we encounter the contradiction in the price of the main material in the audit, we must take it. The basis for the price of this main material.
The field review method is to conduct on-site inspections and review of the project quantity auditors involved in the audit matter. This is the most basic method for audit verification. The field review law is conducive to the auditors evaluating the authenticity of the auditing matters and determining whether the settlement project amount is consistent with the actual situation.
In short, the settlement audit of project cost is a very complicated task. The project cost budget review personnel should be proficient in professional audit knowledge, strictly abide by professional ethics, adhere to the principle of fair review, earnestly conduct review, and make full use of professional knowledge and practical experience to deal with the complex issues in the design process. Completion settlement is the final stage of project cost control. If it cannot be strictly controlled, it will cause irreversible losses. Therefore, auditors are required to review carefully, meticulously, calculate a lot, and not overestimate the risk. There is no luck, and good professional ethics and reputation are maintained. On the basis of the above, we will ensure the accuracy and reasonableness of "quantity" and "price". We will do a good job of realizing project settlement to ensure that the project settlement audits are accurate. Only in this way can we effectively control project construction costs.
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