Analysis of project cost pre settlement audit

时间:2018-07-30 作者:博学论文网
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  Abstract: This paper introduces the basic principles and methods of the pre settlement and audit of construction cost, analyzes the problems in the current construction cost pre settlement audit, and probes into the Countermeasures for the pre settlement and audit of the construction cost for reference.
  
  Key words: engineering cost ; budget and settlement audit; problems; measures;
  
  Preface
  
  Today, with the rapid development of social economy, construction projects are rapidly rising and occupy the whole market with strong development momentum. The following is a huge market competition. In the face of such fierce competition, many enterprises and units will produce opportunistic psychology, hoping to increase the cost of the project through some unfair means so as to achieve the purpose of realizing personal interests, which not only breeds the problems of corruption, but also causes the problem of corruption and so on. The waste of resources. The pre settlement audit of project cost is the core work in engineering construction, which is of great significance for construction enterprises to achieve their economic benefits. Therefore, it is very necessary to study the method of pre settlement audit for project cost management.
  
  1 overview of construction cost pre settlement audit
  
  1.1 basic principles
  
  For the pre settlement and audit work of the project cost, it is also necessary to follow certain principles during the process of the work. Before the project cost pre settlement audit is carried out, the auditors should study the construction drawings and the construction plan ahead of time, mainly to verify the accuracy of the drawings and the plans. Whether it is complete or not.
  
  1.2 audit method
  
  1.2.1 comprehensive review
  
  Although the audit method will have a large amount of work in the process of implementation, its audit results are very accurate, so the comprehensive audit method has been widely used in various construction projects.
  
  1.2.2 key audit
  
  In fact, the audit method is a supplementary review method under the comprehensive review method. Its main objective is to review some of the difficulties in the comprehensive review and analyze these difficulties again.
  
  1.2.3 contrast audit
  
  The comparative audit method has the characteristics of fast review and accurate results, and can also be targeted to review the factors that need to be audited. This method is mainly applicable to two large construction projects with similar architectural structures.
  
  2 problems in the pre settlement and audit of construction cost
  
  2.1 material management system is not perfect
  
  In the process of building project cost pre settlement audit, the most important part is the management and control of the cost of construction materials, and is also the core content of the pre settlement. This is because the quality and quantity of materials in construction will have a direct impact on the results of pre settlement. From the present situation of the project cost pre settlement and audit in China, the material management system is not perfect, which leads to the inability of the cost pre settlement audit to be carried out efficiently.
  
  Judging from the current situation of the audit of the construction cost, there are still many problems. It includes audit personnel's ability level and quality, audit means and methods are not scientific, quota conversion is unreasonable. At the same time, in the process of cost auditing, auditors do not know the price of materials properly, resulting in human errors in the settlement process. The emergence of these problems in the cost audit will affect the smooth development of the audit work, which will lead to the problems of unqualified construction materials in the project construction projects, which will lead to engineering rework or quality problems, improve the cost of construction and increase the price of the project.
  
  2.2 confusion of construction design drawings
  
  The construction drawing is an indispensable element in the construction of the construction project. The design drawing is not only the basis of the construction, but also an important reference for the cost pre settlement audit. However, from the analysis of the current construction projects in China, most construction units have not recognized the important role of the design drawings, which leads to the problem of confusion in the construction. For example, due to the fault of the construction personnel, the engineering drawings and the completed drawings are confused, which will affect the smooth progress of the cost settlement audit. In addition, in the process of construction engineering, in order to obtain more economic benefits, some of the construction projects will be changed or cancelled into the cost of the project, and then the construction cost is added, which leads to the difficulties in the development of the project cost pre settlement audit.
  
  3 countermeasures for pre settlement and audit of construction cost
  
  3.1 prepare the preparatory work before the audit
  
  Before the pre settlement and audit of the construction cost, it is necessary to do a good job of preparation of the audit, to analyze the drawings of the construction, to prevent the confusion between the construction drawings and the completed drawings, so as to affect the accuracy of the project cost. At the same time, we should pay attention to the inspection of relevant information, including the quota and price of construction materials, and check its authenticity, accuracy and integrity to prevent the existence of false quotas or false quotations. Finally, it is necessary to confirm whether the related related units exist or not, and to deal with it in time, to clear the data and information, so as to ensure the accuracy of the project cost estimation.
  
  3.2 enhance the business capability of Auditors
  
  The ability of the auditor directly affects the effectiveness and quality of the audit work, so it is necessary to ensure that the auditor can be proficient in the corresponding audit business and master the operation of the business. Proficiency in engineering metrology, computer operation software and so on. At the same time, the construction procedures and specific construction specifications are mastered. Through the continuous improvement of the professional knowledge of the auditors, and according to the needs of the principal, the problems in the project cost pre settlement are strengthened, and the relations of all parties are coordinated so as to ensure the efficiency of the cost pre settlement audit. In addition, it is necessary to ensure that the auditors have a certain market concept, while ensuring the efficiency of the project cost audit, it can also reflect the impartiality of the project cost.
  
  3.3 strengthening the audit of material prices
  
  The audit of material price plays a very important role in the pre settlement audit of project cost. The price of materials will fluctuate with the fluctuation of the market, which will affect the accuracy of the budget, and at the same time, raise the difficulty of examining the price of materials. Therefore, in the process of budget audit, we need to strictly examine the contract according to the market price of materials. According to the provisions of the contract and the actual budget situation, we should adjust the contents of the contract allowing changes. At the same time, the progress of the project is determined according to the construction progress and the material transportation, and the accuracy of the project cost is ensured, and the material is audited according to the average information price of the material in the concrete application.
  
  3.4 rational use of the quota set
  
  In the process of the quota application, the scope and effectiveness of the quota should be reviewed to ensure that these aspects can meet the requirements of the construction and prevent the occurrence of high construction or false set price, and this also requires higher requirements for the ability of the auditors. In the application of quota application, the construction unit often uses the way of high and low. In the process of converting the price of the quota, we also need to combine the material, the budget price and the table class, and adjust the material, manual and mechanical quantity according to the quota. In the process of converting the budget quota, the unit price of the settlement also needs to carry out the standard and principle according to the stipulations of the tender and the contract, and use the reasonable conversion method to ensure the scientificity and accuracy of the conversion.
  
  4 concluding remarks
  
  In short, in the cost review of construction projects, the budget and settlement review is the key factor affecting the accuracy of project cost audit. Therefore, in order to improve the accuracy of the cost audit of the whole project, the auditors of the project must seriously treat the audit work of the construction project.
  
  Reference
  
  [1] Huang Yulan. To explore the related issues of construction cost accounting, [J]. building materials and decoration, 2017 (14)。  
  [2] Li Chunxue. Building engineering cost pre settlement audit [J]. building materials and decoration, 2015 (2)。  
  [3] Zhang Kun. To explore the related issues of construction cost accounting, [J]. commodity and quality, building and development, 2014 (9)。
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