20 18 case analysis of cost engineer test site: project price settlement
According to the provisions of the (construction contract text), both parties shall stipulate in the special terms the time and amount of project advance payment paid by Party A to Party B, and deduct them one by one according to the agreed time and proportion after the commencement of construction.
1. Calculation of prepaid materials
In case analysis, the calculation of advance payment is relatively simple, and a proportion is generally given (referring to the proportion of advance payment to the contract price). According to this proportion, the amount of advance payment can be calculated according to the contract price. Another point to note is that Party A shall not prepay materials for projects that only include fixed working days and do not include materials.
2. Deduction of prepaid materials
According to the different background materials of case analysis, the ways of withholding advance payment are also different. The main ways are:
The advance payment is calculated according to the proportion of main materials, and can be deducted when the value of main materials and components required for the project is equivalent to the amount of reserve funds. In each project price settlement, the project price shall be deducted according to the proportion of materials, and all of them shall be deducted before completion. Note that in this case, you need to calculate the starting point, so remember the calculation formula of the starting point.
Material preparation deduction point = total project price-prepayment material preparation limit/main material ratio.
3. Intermediate settlement
Also known as payment of project progress payment, it means that the construction enterprise calculates various expenses according to the quantities completed month by month during the construction process, and pays the project progress payment to the construction unit. The specific steps of intermediate settlement are as follows.
(1) Calculate the project payment in line with the contract according to the amount of work completed each month.
(2) Calculate the accumulated project payment. If the accumulated project payment does not exceed the deduction point, the project payment calculated according to the current month's engineering quantity shall be the project payment payable in the current month; If the accumulated project payment exceeds the deduction point, the calculation formula of the project payment payable is as follows:
If the accumulated project payment exceeds the deduction point, the project payment payable in the current month = the quantity of work completed in the current month-(accumulated project payment by the end of the month-deduction point) * the proportion of main materials.
If the accumulated project payment exceeds the deduction point, the project payment payable in the following month = the workload completed in the current month *( 1- advocate material ratio).
Intermediate settlement mainly involves two aspects, namely, the confirmation of engineering quantity and the composition of contract income.
(1), and confirm the quantities. There are two things to pay attention to: one is the regulation of time; The other is that Party A does not measure the amount of work that Party B exceeds the scope of design drawings and reworks for its own reasons.
(2) Composition of contract income. To be clear, the contract income includes two parts, including both the initial income stipulated in the contract and the income generated by contract changes, claims and rewards. The latter part of income is not included in the contract amount, so it is calculated.
If the warranty payment is calculated according to the contract amount, do not include this part of the income.
4. Deduction of warranty money
According to the regulations, a certain proportion of the final payment should be reserved in the total project cost as the quality warranty fund, which is called the warranty fund.
Generally, the warranty payment shall be deducted in the settlement process and allocated at the end of the project warranty period. There are two common ways to deduct warranty money in case analysis (taking the proportion of warranty money to the total contract amount as 5% as an example):
(1) Conduct normal settlement, and stop payment until the cumulative settlement of the project progress payment reaches 95% of the contract amount, and the rest will be used as warranty money;
(2) Deduct it first until it is finished, that is, when the project progress payment is paid for the first time, deduct the quality guarantee money according to the proportion agreed by both parties to the contract until the accumulated deduction amount reaches 5% of the contract amount.
When determining the amount of quality guarantee money, we should pay attention to the proportion of so-called quality guarantee money (such as 5%, etc.). ) according to the proportion of the project cost or warranty payment to the contract amount, the contract amount does not include the income obtained due to changes and claims.