Abstract: the engineering cost settlement audit work is a very complicated work. How to control the construction engineering cost settlement control should be punished by the attention it deserves, economic efficiency and to the management, and to strengthen the construction project cost examining effective control.
Keywords: engineering construction; Settlement auditing; control
Construction project completion settlement is refers to the construction enterprise according to the contract of the content of the contract finish all the engineering, quality qualified acceptance by the relevant department, accord with the request of contract and, after the final contract awarding units to the payment and settlement. Completion settlement is a kind of dynamic calculation, according to the engineering is actually happened to calculate the amount of the forehead. After the review of the project completion settlement is approved construction engineering cost basis, is also the completion acceptance of the construction project after completion of the final accounts of new fixed assets value basis. Construction settlement directly related to the construction unit and the construction units vital interests, the settlement of accounts in the process of project cost accessible due to editing staff of the position, positions, purpose and different level difference, and the editing there exists different degree of gap also is a normal, but there are a big, have deliberately low cost or overestimate take is possible. So, decide a scientific, reasonable construction engineering settlement way, to promote the construction and construction enterprise deepens the reform and development has a very important meaning. How to control the engineering cost settlement audit, the author according to their own years engaged in project cost management experience, this paper expounds the cost of the project and settlement of the audit work understanding and experience.
1 the reasons of the distortion of settlement construction cost analysis
Project cost settlement audit, often find engineering budget cost take more and distortion of the phenomenon. Investigate its reason, we have the following several aspects:
1.1 a small number of the settlement business level of staff doesn't pass, so that the calculation distortion.
1.2 the construction unit contract awarding contract and the scene in words not in visa to settlement and the actual rigorous and; Construction unit concerns JieSuanKa too tight and want to improve their settlement cost. The submitted settlement construction is entrusted by intermediary institutions of audit, intermediary agency wishes is the amount of nuclear and subtract for business expenses, this natural form construction unit may increase water take more.
1.3 the visa. Field management personnel blind visa, after the event for visa, visa expression is not clear, the phenomenon such as accuracy is not enough.
1.4 project in calculation. The project quantity calculation is based on completion of the change of the design diagram, contact list and national unity provisions to prepare the rule of calculation of, is the basis of settlement. Bill include fixed calculation error in calculation, calculation again neutron directory unit not consistent and cause the project quantity dislocation and personal understanding different decimal point.
1.5 set quotas. The lacking of quota of ZiMu or conversion to the understanding of the comprehensive interpretation of quota, neglected in and out, for a conversion coefficient, high set of quota.
1.6 material price. Advocate material model, material pledges in design not clear: in addition to the provisions of the prices of materials, and most of the market price is, it also affects the cost of the settlement.
1.7 cost calculation. Not according to the contract requirements apply mechanically norm, or contract terms and lead to high set of quota is lax. If according to the classification of the project, three types of engineering high to second engineering.
2 to control the engineering cost effective measures to balance auditing
2.1 project examining the key content.
2.1.1 audit settlement compilation basis of legitimacy, timeliness and applicable range.
The settlement of compilation basis mainly has: national, provincial and municipal units of the current norm and documents and fees standard; Construction drawing and design descriptions; The geological survey report and other related material; The construction and completion of construction contract figure, the tender documents, mark-bottom, the list of quantities, the change of the design, visa single, etc.
2.1.2 review the organization of the file and specific settlement project.
Check the quantity of calculation is accord with calculation rules, are accurate; Examination of the sectional works of fixed price are accurate; Check the quota of project in accordance with the relevant provisions of whether added norm and reported to the superior construction engineering cost management department approval; Check the engineering price method is to press the "settlement price = the contract price + design change price + visa price" to prepare, its valuation based on whether the principle of full and material clear, the procedure perfect, the price is reasonable; Inspection of the valuation terms and whether the tender documents in violation of "tender and bid ordinance"; Settlement scope and contract contracting is consistent; Check whether fees according to the construction project contract and related fees standard provisions take project; Check the quality of the construction period for special requirement, the extra measures fee or quality whether reward according to the contract calculation (target bid price) or BaoShen settlement and construction design, the construction organization design is consistent, and the output of the agreement signed single; Check the labor, materials, machinery and equipment purchase price is in accordance with the actual market, the procedure is complete legal.
2.2 project is the effective method to balance auditing.
To realize the rapid review of engineering settlement, will according to from coarse to fine, contrast analysis, find error, the simplified examination principle, to prepare the settlement of the contrast, item by item, screening and use TongChouFa quickly skills such as length principle, method, make inspection work to get twice the result with half the actual effect.
2.2.1 group calculation method of examination.
Examination method is put in teams of the settlement project is divided into several groups, and has certain connected and the inner link project for a group made up, and the review or a breakdown in the same group calculated quantities, the use quantity with the same or similar between the relationship between the calculation basis, judge in several other breakdown in the group bill the accuracy of the calculation of the method.
2.2.2 comprehensive audit law.
This method is in fact checker reworked construction drawing budget. First of all, according to construction drawing comprehensive calculation of engineering. Then, will I the amount of calculation and check the amount of object one are compared. Also, according to the fixed or unit estimate for the verification of the object item by item review unit price.
2.2.3 key audit law.
This method of similar comprehensive review, the comprehensive review of the law and the difference between the difference is only audit scope. The method on land, according to construction drawing selectively computation part value higher or larger proportion of investment of the breakdown of engineering.
2.2.4 analysis and comparison of audit.
This method is summarized and analyzed the settlement material, and on the basis of the similar project construction cost and find out the consumption of the work of regularity, sort out USES different, structure form different areas and different, the engineering cost, the work of consumption. Then, according to the index to review the comparative analysis object, find out the do not accord with the laws of investment division component project, according to these ZiMu focusing on audit, analyzes the reasons of the big difference.
2.2. 5 "common disease" audit law.
Because of budget staff position different position, is different, viewpoint and method are also different. In budgeting, different degree occurs some "common disease". Due to the "common disease" category universal, and audit construction drawing budget, but according to "common disease" clues, discard the unreasonable part, added sound budget content, accurate computation quantity, reasonable for fixed unit price take, in order to achieve the purpose of reasonable project cost.
2.2.6 related projects, relevant data audit law.
Construction drawing budget tens or hundreds of projects, hundreds of thousands of data. These projects, between these data are closely related. As long as we summarize, careful analysis, can figure out their rule. We can use these rules to audit construction budget, find out the project does not conform to the rules and data, such as leakage, heavy items, a quantity of data error, etc, and then, according to the key audit.
Three engineering cost examining the matters for attention
3.1 project cost budget audit work must be closely construction contract.
Construction contract is a contract whereby the contractor performs project construction, and the developer pays the price, building construction contract have the contract of the general properties, such as equality freewill principle, the principle of good faith. Such as construction contract not of the issues involved, can consult contract law general principles for processing. We in the audit process should be fully understand construction contracts principles and specific meaning, problems can accurately judge, understand is how to determine the cost of the contract, which include working content. Such as project owner in the contract have violating laws and regulations terms, need to audit personnel familiar with our country law and relevant laws and regulations, and according to laws and regulations to be correct.
At 3.2 collecting, collating good completion data, strictly control the completion ShenZhaGuan settlement.
The completion of the audit is the settlement investment control the last link of, not only directly related to the construction of the project owner and relations of interest, but also related to project the actual results of engineering cost. In this one phase, requests the examination personnel must be carefully, careful, can never appear relaxed psychology. Even at the same time and engineering departments close coordination. Practice has proved, through to the project of the settlement review, usually, after examination of the engineering settlement construction settlement price is within 10% or so, some as high as 20%, to control input save money have very important role.
Completion data including: project completion figure, the change of the design notice, all kinds of visa and certificate, material of unit price, etc. Completed project delivery when using graph is of the sample figure. For engineering changes not big, can be in the place marked change construction drawing respectively, need not to draw; For engineering changes greatly, be sure to redraw the completion figure, and the structure and door window to Numbers. The change of the design notification must be was the original design unit of orders, must want to have design personnel's signature and seal of the unit design. All kinds of visa material, contract visa determines the contracting form and contracting qualification, way, time limit and quality award; The visa is construction visa, including design change contact list, truthfully construction confirm visa; The main body of the project of take cover engineering visa; Are not included in the but according to actual project that the settlement of project quantity and some of the employment visa items, materials or the construction unit causes of rework fee, etc. The main building material specification, quality and price, the construction unit must be visa, if for some reason the price to sales chart can be for reference the bidding documents. For some involving period longer engineering, prices go up drop to a larger extent, must be more to the main stage of building materials and construction unit price visa, visa is the final accounts of the computation basis, so data must be accurate.
3.3 added costs whether there is a basis. In the construction process in, thanks to the new situation, will occur the change of the design, visa to increase or decrease the cost of this kind of fee to audit? We should be handled separately:
3.3.1 design change parts: must be a design qualification of the unit or the change of the design is the legal and effective, and change the cost of construction causes not to then deduct.
3.3.2 visa section: first, it is necessary to review the legality of visa, should be based on the agreement of the contract the visa program. Second, review the rationality of the visa, auditors should make full use of the professional knowledge judge: can make clear the visa fee is included in the contract price should not take the project, to put an end to QiaoLiMingMu overthrow of the contract to happen. In addition, visa sometimes occur between quantity of the phenomenon of the cross, engineering cost budget audit personnel should be based on the material carefully review.
The original contract or the original construction drawing 3.3.3 trace not clear cost, really belongs to the visa and project owner and will not visa, auditors should be in line with the principle of fairness make full use of the organization coordinated ability will turn out for the problem. If still can't solve, the relevant clauses of the contract can be based on the arbitration or judgment.
We are a very seriously new craft, new material take set price, new technology, and the use of new materials frequency more and more high, the corresponding supplementary quota has not been issued, auditors should be approached with caution such unit price, when necessary, should be further understand the building materials market of the species and the price.
3.4 in-depth comprehensive grasp engineering construction site live, accomplish know fairly well, to the concrete analysis.
Due to the settlement of engineering in audit personnel, for some unit engineering may not quite understand, and some bodily form is more complicated or decoration complex project, completion figure can't please everyone, and sequenced marked, and some project completion figure and site construction and, for site management personnel due diligence and make the completion data not wrong.
3.5 familiar with master professional knowledge, pay attention to professional ethics.
Budget personnel not only to be fully familiar with fixed calculation, master of all sorts of charge issued the documents, and fully understand the composition of the engineering budget ration to complement of conversion and added. In addition, the budget will master certain part construction standard and architectural construction aspects of knowledge. The completion of the clearing stage, is a collection of technology and economy for the integration of the work, at the same time is also more departments are coordinated the research results of documents, finally complete construction unit and construction unit of the relationship between contract and economic responsibility.
To sum up, the engineering settlement audit work is a professional, policy, knowledge strong work. Project cost budget auditors should grasp skilled professional audit knowledge, strictly abide by the professional ethics, uphold justice auditing principles seriously in audit, make full use of the professional knowledge and practical experience to handle design process complex problems. Settlement is the completion of engineering cost control the final hurdle, if not strictly checks words will cause irreparable loss, so that the auditor to audit requirements carefully, careful, many calculate, don't overestimate take calculate, don't take any chances, and maintain a good professional ethics and their own reputation. On the basis of the above guarantee "quantity" and "price" of the exact and reasonable, completes the construction settlement to virtual memory in reality, and ensure the accuracy of the engineering settlement auditing, the only way to effectively control of the project cost.
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