Audit method of project cost pre-settlement
Audit of pre-settlement of project cost is a necessary procedure and an important means to determine the project cost reasonably. Because of the long duration, many links, wide coverage and many influencing factors, any construction project has the function of supervision, coordination, control and promotion. Through the comprehensive and systematic inspection and review of the pre-settlement, the existing mistakes and problems can be corrected in time, so as to determine the project cost more reasonably, achieve the purpose of effectively controlling the project cost and ensure the realization of project target management. How can we quickly and well audit the project cost, especially the pre-settlement audit? Based on the experience of auditing project cost budget settlement in recent years, the author talks about his understanding and experience of auditing project cost budget settlement.
Problems existing in project cost
Because the preparation of construction project budget and final accounts is a complex and meticulous accounting work that combines technology and economy; Editors are required not only to have certain professional and technical knowledge, including a series of systematic architectural engineering knowledge such as architectural design and construction technology, but also to have higher professional quality of budget. But in actual work, no matter the level is good or bad, there will always be some mistakes. If the quota conversion is unreasonable, due to the continuous emergence of new technologies, new structures and new materials, the items and contents that are missing or need to be supplemented in the quota are also increasing; However, due to the lack of investigation and reliable first-hand data, the conversion quota or supplementary quota contains great irrationality. Secondly, there is a general overestimation in settlement. In order to get more income, some construction units do not start with improving management, project quality and social reputation, but artificially increase the project cost by counting more quantities, setting a fixed unit price and making excuses. In addition, the project cost is easy to make mistakes because of its many components, frequent changes and complicated calculation procedures.
Contents of project cost audit
The audit of project cost budget settlement mainly focuses on three aspects: whether the calculation of engineering quantity is correct, whether the quota or unit price is reasonable, and whether the charging standard meets the current regulations. On the basis of construction drawings, calculation and verification shall be made according to relevant documents such as contracts, bidding documents, agreements, meeting minutes, geological survey data, engineering change visas, materials and equipment price visas, and concealed engineering acceptance records.
Engineering quantity audit
The most important thing in engineering quantity audit is to be familiar with the calculation rules of engineering quantity. One is to distinguish the calculation range, such as the division of foundation and wall in masonry engineering, the division of column height in concrete engineering, the division of beam and column, the division of main beam and secondary beam, etc. The second is to distinguish the scope of restrictions. For example, when the height of a building exceeds 3.6m, it is necessary to decorate the suspended ceiling before calculating the scaffold cost, and the ultra-high formwork support can be calculated as cast-in-place reinforced concrete members. Third, it is necessary to carefully check whether the calculated size is consistent with the illustrated size to prevent calculation errors. The engineering quantity audit of visa information mainly refers to the verification of on-site visa and design change notice according to the actual situation, so as to be realistic and reasonable in measurement. During the audit, we should do a good job in investigation and study, review its rationality and effectiveness, and do not calculate without a visa to prevent and eliminate unrealistic expenses.
Approval of application unit price
The project cost quota is scientific, authoritative and legal. Anyone who uses it must strictly implement its form and content, calculation unit and measurement standard, and cannot raise or lower it at will. When reviewing and applying the budget unit price, we should pay attention to the following issues.
2.2. 1 Review the directly applied unit price and supplementary quota.
First of all, we should pay attention to whether the project name and content adopted are consistent with the design drawing standards. Secondly, whether the project is duplicated, which is especially common in projects with comprehensive fixed budget, especially when the project involves general contractors and subcontractors, it is often easy to produce duplication of engineering quantities. In addition, it is reasonable to apply the fixed price of the main materials, and the provisions on the fixed application of the materials with the highest price limit. The audit of supplementary quota is mainly to check whether the compilation basis and method are correct, and whether the budget price of materials, man-days and unit price of mechanical machine-teams are reasonable.
2.2.2 Review the converted fixed unit price.
In addition to the above requirements, it is also necessary to find out whether the allowable conversion content is all or part of labor, materials or machinery in the quota. Is the method of simultaneous conversion accurate? Is the coefficient used correct? These will directly affect the accuracy of the unit price.
audit fees
The cost shall be determined according to the documents and regulations issued by the local project cost management department, combined with the contract, bidding documents and other related documents. Pay attention to the timeliness of the charging documents during the audit; Whether the implementation of the fee schedule is consistent with the nature of the project; Whether the rate calculation is correct; Whether the post adjustment materials meet the document requirements. For example, whether the charging basis is correct, whether it is based on labor cost or direct cost. For projects with reduced rates or total prices, special attention should be paid to whether the changed or newly added projects have decreased year-on-year.
Audit method of engineering cost
Because the production process of construction projects is a long-term and large-scale production and consumption process, it has the characteristics of multiple pricing. Therefore, adopting reasonable audit methods can not only achieve twice the result with half the effort, but also directly affect the quality and speed of audit. The main audit methods are as follows.
Comprehensive audit method
This method is actually the auditor's re-compilation of the construction drawing budget. First of all, according to the requirements of the construction drawing, combined with the current quota, construction organization design, contract or agreement, as well as the provisions and documents related to cost calculation, comprehensively review the engineering quantity, quota unit price and cost calculation, and comprehensively calculate the engineering quantity. Then, compare the engineering quantity calculated by yourself with the engineering quantity of the audited object-I. At the same time, verify the unit price of the audited object item by item according to the quota or unit valuation table. This method is often applicable to the following situations:
Construction drawing budget audited by beginners;
Projects with low investment, such as maintenance projects;
Projects with relatively simple engineering contents (few sub-projects), such as fences, road retaining walls, drainage ditches, etc.
The construction unit shall review the budget of the construction unit, or the construction unit shall review the design unit price budget of the design unit.
The advantages of this method are: the budget accuracy of the approved construction drawing is high, the review quality is high and the effect is good; Disadvantages are: heavy workload, long time and repeated work. The investment scale is relatively large. This method is not desirable in the case of tight audit schedule, but it is still often adopted by construction units to strictly control the project cost.
Key audit methods
The key audit method is to grasp the key points in the project budget and settlement for audit. This method is similar to the comprehensive audit method, and the difference from the comprehensive audit method is only the different audit scope. This method takes the construction drawing as the audit focus, and calculates the engineering quantity of some sub-projects with large engineering quantity or large investment proportion. Such as masonry structure (foundation, wall), reinforced concrete structure (beam, plate and column), wood structure (doors and windows), steel structure (roof truss, sandalwood, support), advanced decorative door and window curtain wall engineering, etc. High-rise structures should also pay attention to the engineering quantity audit of internal and external decoration projects. For other projects with low value or small investment ratio, such as ordinary decoration projects, some ancillary projects and sporadic projects (awnings, aprons, ramps, open ditches, pools and garbage bins), auditors often deliberately ignore and focus on verifying the quota unit price corresponding to the above quantities, especially the unit price that is easily confused by the quota level (such as component section and monomer volume), followed by concrete labeling, masonry and plastering. In addition, the calculation of expenses and the price of materials should also be carefully verified. This method is often suitable for the construction unit to audit the budget of the construction unit or the construction unit to audit the budget of the design unit, and the audit progress is tight.
Compared with the comprehensive audit method, this method has less workload, but the effect is not very bad, but it is still repetitive work.
Analysis and comparison of audit methods
Because the above two methods are similar to the preparation of construction drawing budget, the workload is large and the audit period is long. Generally speaking, in the same area, if the use, structure and building standards of unit projects are the same, the project cost should be basically similar, so there is another method, that is, the analysis and comparison audit method. This method is to find out the regularity of similar project cost and material consumption by summarizing and analyzing the pre-settlement data, and sort out different uses. Project cost and material consumption index of different structural forms and regions. Then, according to these indicators, the audit objects are analyzed and compared, and some subprojects that do not conform to the investment law are found out, and these subprojects are audited emphatically to analyze the reasons for their great differences. The commonly used indicators are as follows.
3.3. 1 unilateral cost index
Yuan/square meter, yuan/square meter, yuan/meter ... By comparing the cost per square meter of similar projects, the accuracy of the cost can be directly reflected. 3.3.2 Proportion of divisional works
Proportion of foundation, floor, doors and windows, retaining structure, etc. In the fixed direct cost. 3.3.3 Proportion of various structures
Masonry, concrete, reinforced concrete, wood structure, metal structure, decoration, earthwork, etc. each account for the proportion of fixed direct costs. Proportion of professional investment
The proportion of civil engineering, water supply and drainage, heating and ventilation, electric lighting and other majors in the total cost.
Audit methods of related projects and related data
There are dozens, hundreds and thousands of data in the construction drawing budget. For beginners, at first glance, there seems to be no relationship between items and data. In fact, none of these projects are. These data are inextricably linked. As long as we sum up and analyze them carefully, we can find out their laws. We can use these laws to audit the construction drawing budget, find out the non-standard items and data, such as missing items, duplicate items, engineering data errors, etc., and then focus on this issue, such as building area, outdoor net area, wall area, external wall sideline and other related items and engineering data. Of course, there are also some engineering data with poor regularity, such as column foundation and column body, wall foundation and wall body, beam and column. Therefore, the above-mentioned key audit methods can be adopted. The essence of related project and related data auditing method is the application of engineering quantity calculation and overall planning method in budget auditing. The application of this method can greatly improve the efficiency of audit work.
Several aspects easily overlooked in project cost audit
Due to the different positions and positions of budget personnel, their views and methods are also different. In budgeting, some common and easily overlooked problems appear to varying degrees.
Problems often neglected in the construction drawing budget of some construction units
4. 1. 1 Positive error of engineering quantity calculation and project repetition
Repeated calculation of T-joint lap joint between rubble and reinforced concrete foundation: the volume of inner ring beam and lintel of wall is not deducted;
The area occupied by holes and ditches is not deducted;
The phenomenon of "hollowing out" often occurs in earthwork excavation and pit earthwork;
Reinforcement calculation often does not buckle the protective layer; Repeated calculation of reinforced bars or stirrups at the joints of beams, slabs and houses
Repeated calculation of various plastering on the ground and wall;
A leveling layer under the surface of the block;
Asphalt coiled material waterproof layer, cold priming oil under asphalt gas barrier;
Iron parts of prefabricated components;
Water supply and drainage facilities belonging to the category of building engineering. This phenomenon is particularly common in projects that adopt comprehensive quota budget.
4. 1.2 Fixed unit price high set of positive errors
Concrete label, stone size;
Component part, single volume;
Label and mixture ratio of masonry and plastering mortar;
The height limit of a single scaffold;
Grade of decoration project (ordinary, intermediate and advanced);
The boundary between pit, pit and earthwork;
Classification limits of earthwork, etc.
4. 1.3 positive error of comprehensive cost calculation
One-time amortization of measures and means materials;
The content of the comprehensive fee item is duplicate with that already considered in the quota;
The content of the comprehensive fee is duplicated with the construction increase fee and temporary facilities fee in winter and rainy season.
Some design units and construction units or beginners of construction units often ignore the problem.
Negative error in engineering quantity calculation and negative error in budget items omission. For example, the negative error of engineering quantity calculation is calculated completely according to the theoretical size, lacking on-site construction management experience, and construction common sense and drawings are often omitted or ambiguous.
Because the above common problems are widespread, they often do not attract the attention of budget personnel or auditors, resulting in occupational diseases in the industry. When we review the construction drawing budget or construction project settlement, we pay attention to these aspects, eliminate the unreasonable parts, supplement and improve the pre-settlement content, accurately calculate the engineering quantity, and set the fixed unit price reasonably, so as to achieve the purpose of reasonably determining the project cost.