Management: how to do a good job of construction budget, cost and actual cost control

Construction budget, also known as the contracting budget, is the company in accordance with the construction quota preparation, there are enterprise quota company in accordance with the enterprise quota preparation. It will be used as the control limit of the project department. The total project must control all kinds of costs incurred in the budget. Plan cost, is based on the construction of various plans to guide the construction of the summary of the formation of the cost, is the actual cost of construction beforehand and in the estimation and control indicators. In the preparation process should be emphasized not to break the construction budget, if the actual situation can not be achieved, then the final strict control within the winning budget. Otherwise the project will definitely lose money. The actual cost, which is a collection of actual consumption, represents the actual level of consumption. In the process of actual cost incurred, to be compared with the planned cost at times, with the planned cost assessment of the actual cost incurred. Actual costs should be recorded in a timely manner after the occurrence of actual costs to ensure that the cost information is comprehensive, complete and true.

I. Points to note

1, the bidding stage needs to pay attention to the key points

In the fierce market competition environment, the project bidding has gradually become the main way of the construction industry for the project. To obtain favorable conditions in the market economic environment, increase the opportunity to obtain the project, first of all need to be market-oriented, give full play to the advantages of the enterprise mobilization of corporate resources, according to the actual situation of the development of the most reasonable and competitive bidding, especially in the amount of summary and summarization of the work must be exhaustive and reasonable; In addition, it should be more to strengthen the management of the project construction unit, select a certain degree of qualification and ability of the project construction company, strictly grasp the cost of the project, and the project construction company, the project construction company. In addition, it should strengthen the management of the project construction unit, select a certain qualification and ability of the project construction enterprise, strictly grasp the cost management work, control the quality of construction, and then promote the formation of a virtuous cycle within the enterprise. In the construction design program summary should take into account the construction difficulty and completion of the operation and maintenance of the later.

2. Project management and control in the design phase of the focus

The project to carry out a perfect scientific design work, can reduce the cost of the project by about one tenth, so in the design phase of the overall investment in the project need to have a clear understanding. In the design work of cost management and control, can be from the economy, contract, management, technology and other perspectives into the study, adjust the investment program at any time. On the one hand, the designers need to carry out the design work according to the project construction limit, that is, on the basis of a detailed understanding of the overall budget of construction materials and construction budget funds, according to the project investment situation to determine and plan out the preliminary design program and budget estimates, and then use this as the basis for the construction of construction and program to make a reasonable plan. On the other hand, the implementation of the supervision system can not only cooperate with and assist the project management department to review and evaluate the different design programs, but also effectively ensure that the return on investment to achieve the project's expected situation.

3., the construction phase of the key management control focus

Construction personnel must fully grasp the design intent, once the construction design defects found in a timely manner with the design and management of the need for consultation and communication, control and adjustment of the design plan, try to avoid the implementation of the project due to the design defects of the previous drag on the overall construction progress and construction quality. Secondly, the project construction in the overall program must be established in the project cycle cost and investment in the overall situation based on the comprehensive analysis of the completion. In addition, the project construction contract should be completed in the field of visa, in the construction of construction must be strictly in accordance with the relevant requirements of the construction contract, quality and quantity to complete the relevant tasks.

4., the completion stage to pay attention to the focus

The completion of the project acceptance includes the project design and construction and other key aspects of the audit. Acceptance must be strictly based on the relevant provisions, building requirements and other standards and norms. In the audit of the completion of the quality, time and completion of the situation is qualified, but also on the basis of the billing and settlement method is in line with the contract requirements for review and study, the audit found that the phenomenon of unreasonable charges should be timely to be pointed out and corrected.

Two, the specific implementation

1, the departments need to provide those cost data, what is the source of data (how to get the budget data), the data of the permissible error is how much to submit the data of the report format and requirements (to facilitate the financial statistics) and the data of the internal audit procedures (by whom the budget data approved by the);

2, the more detailed the cost data the better! Control, materials, labor, fees and then subdivided into large items, all the data to be able to compare with the actual cost data, will be able to distinguish between variable costs and fixed costs, in case of discrepancies can be clear in a timely manner the cause of the problem;

3, the cost of the audit process, the cost of cost review procedures beyond the cost of the cost of the budget;

4, the project budget can be based on the progress of the project to do Each phase of the budget or according to the accounting period to do each phase of the cost budget;

After the development of the process, it is required that the departments to operate according to the process, the first to determine the cost of the cost budget of the cost of data, according to these cost data, the actual operation of the comparison, the cost of exceeding the budget, the need for the president of the special approval. Here it should be noted that all the cost budget data must be pragmatic, do out of the standard cost to have reference to the significance of the control, otherwise there will be a lot of chaos.

Overall, to realize the cost of budgetary control, the first condition is to have a budget control process (that is, the internal budget control system) and the cost of budgetary data, and then according to the control process and budgetary data in the actual cost of the difference in the occurrence of control.