Bill valuation refers to the activities such as the tenderer publicly providing the bill of quantities, the bidder independently quoting or the tenderer preparing the pre-tender estimate, the contract price signed by both parties, and the settlement of the project completion. It is all the expenses required for the bidder to complete the bill of quantities provided by the tenderee, including the partial project cost, measures project cost, other project costs, fees and taxes.
Quota pricing is a traditional pricing method in China. When inviting tenders, both the tenderee and the bidder need to calculate the engineering quantity according to the unified engineering quantity calculation rules stipulated by the state, and then calculate the labor cost, material cost and machinery cost according to the budget quota or unit pricing table promulgated by the construction administrative department, and then record other expenses according to the relevant cost standards, and then get the project cost after summary. In the whole pricing process, the pricing basis is fixed, that is, the authoritative "quota". Quota pricing is divided into unit price method and physical method.
Bill of quantities valuation is a valuation method in which a tenderer or a qualified intermediary agency prepares a bill of quantities during the construction of a construction project and provides it to the bidder as part of the tender documents. The bidder makes an independent quotation based on the bill of quantities and wins the bid at a reasonable low price after evaluation.
The difference between bill pricing and quota pricing;
Project cost management is still in its infancy in China, although great progress has been made in recent years. But at present, there is still a big gap between China's project management and the international level. With the development of global integration, China's socialist market economic system is gradually improved, and the construction industry is gradually moving towards the market. The country urgently needs to standardize new market rules, and the project cost is facing new reforms. Especially after China's entry into WTO, there are more and more large-scale engineering projects, so it is impossible for the pricing rules under the planned economy system to adapt to international practice.
I. Quota Valuation Mode Construction project quota refers to the standard for measuring the consumption of labor, materials and machinery. According to the relevant national product standards, design planning and construction acceptance specifications, quality evaluation standards, and referring to industry and local standards and representative engineering design and construction materials, determine the unit product consumption in the project construction process.
Reflect the specific quantitative relationship between production and consumption of a construction project at a certain level of social productivity development, taking into account normal construction conditions, technical equipment level of most construction enterprises, reasonable construction period, construction technology and social average consumption level under labor organization.
1, the basic methods and procedures of quota pricing. In our country, the fixed pricing model is adopted in the formation of project bidding quotation: according to the items specified in the budget quota, the engineering quantity is calculated item by item, and the direct cost is determined by using the unit price (or unit pricing table) of the budget quota, and then other direct costs, site funds, indirect costs, planned profits and taxes are determined according to the specified charging standard, plus the material adjustment coefficient and appropriate unforeseen expenses, and then the project budget or pre-tender estimate is obtained. Pre-tender estimate is the main basis for bid evaluation and calibration.
The fixed unit price method for determining the project cost is a project cost management system adapted to China's planned economy. The state takes the assumed construction and installation products as the object, formulates a unified budget and budgetary estimate quota, calculates the cost of each unit project, and then comprehensively forms the price of the whole project.
There are two basic processes in compiling construction project cost: engineering quantity calculation and engineering valuation. In order to unify the caliber, the engineering quantity calculation is calculated according to the unified project division and engineering quantity calculation rules. After the engineering quantity is determined, the cost and profit of the project can be determined according to certain methods, and finally the project budget cost (or tender offer) can be determined.
The basic methods and steps of expressing the price quota of building products with formulas;
(1) Fixed direct cost per unit of measurement for basic structural elements of building products (assuming building products) = labor cost+material cost+construction machinery use fee, where: labor cost = (working days and workers' daily wage standard);
Material cost = (material consumption, material budget price);
Machinery use fee = (unit price of machinery shift).
(2) Direct cost of unit project = (assuming fixed direct cost of building products)+other direct costs+site funds.
(3) Budget cost of unit project = direct project cost+indirect cost+profit+tax.
(4) Estimated cost of single project = estimated cost of unit project+purchase cost of equipment and tools.
(5) Total cost of construction project budget = estimated cost of single project budget+other related costs+reserve fund.
Second, the bill of quantities valuation mode The bill of quantities valuation method is a valuation method that the tenderer or an intermediary agency with engineering cost consulting qualification prepares the bill of quantities reflecting the consumption of engineering entities and measures according to the construction design drawings and the actual situation of the construction site according to the relevant provisions of the bill of quantities valuation method and the bidding documents, and provides it to the bidder as an integral part of the bidding documents, and the bidder independently quotes according to the bill of quantities.
It is an international common practice to adopt bill of quantities in project bidding.
1, the form of bill of quantities quotation. Bill of quantities quotation includes physical bill of quantities quotation and non-physical competitive expenses. The bill of quantities takes physical quantities as the main body, and non-physical competitive costs and labor costs do not provide physical quantities. Physical bill of quantities usually refers to the number of engineering entities after the building is installed in place. The bill of quantities cannot be used alone, but should be used in combination with the tender instructions, contract documents, technical specifications and drawings of the tender documents. At present, the bill of quantities quotation has the following forms:
(1) direct cost unit price method. The unit price of direct cost, that is, the unit price of bill of quantities consists of labor, materials and machinery costs, which is determined according to the fixed consumption standards and prices of labor, materials and machinery and the adjusted price of entering direct cost. Other direct costs, indirect costs, profits, material price difference, taxes, etc. According to the current calculation method, and included in other corresponding price calculation tables. This is the compilation method adopted in most parts of China at present.
(2) Comprehensive unit price method. The comprehensive unit price refers to all expenses except taxes incurred by each calculation unit to complete a bill of quantities project, which combines direct expenses, management fees and profits. The corresponding bill of quantities in the drawings, that is, the physical quantity valuation table of partial projects, belongs to the non-competition period expenses. Another part of the list of public * * * (comprehensive) expenses belongs to competitive expenses, such as scaffolding expenses, high-rise building increase expenses, construction organization measures expenses, insurance fees, etc. In the tender offer, the non-competitive cost is calculated by quota method, and the competitive cost is calculated competitively according to the actual situation of the project and its own strength.
(3) absorption costing. The total cost consists of direct cost, non-competitive cost and competitive cost. Bill of quantities items are divided into general items, tentative amounts and daywork. General items refer to all items in the bill of quantities except provisional amount and daywork. The provisional amount refers to the amount included in the contract for the construction of any part of the project or the provision of goods, materials, equipment, services or unforeseen events. Full-cost unit price contract is a typical and complete unit contract, and the bill of quantities is compiled separately according to the sub-items that can form independent components. At the same time, the work content and scope of this sub-project must be explained and defined.
2, the concept of bill of quantities valuation. Bill of quantities is a detailed list showing the names of partial projects, measures and other projects of the proposed project and the corresponding quantities. According to the requirements of bidding and construction design drawings, all items and contents of the project to be tendered are calculated, and the partial physical quantities of the project to be tendered are calculated according to the requirements of Unified Rules for Calculation of Quantities and Unified Rules for Compilation of Projects with Bill of Quantities, which are decomposed into partial items or an integral part of the list according to the nature of the project, and used as a part of the bidding documents for bidders to fill in the unit price item by item. After comparing the unit price and total price filled in by bidders, the best bidder is selected reasonably.
3, the basic methods and procedures of bill of quantities valuation. Basic process of bill of quantities valuation: on the basis of unifying the calculation rules of quantities, formulate the setting rules of bill of quantities items, calculate the quantities of each list item according to the construction drawings of specific projects, and then calculate the project cost according to the project cost information and empirical data obtained from various channels. The compilation process can be divided into two stages: the compilation of bill of quantities format and the compilation of tender offer by using bill of quantities. Bidding quotation is based on the calculation results of engineering quantity provided by the owner, according to all kinds of information and materials mastered by the enterprise itself, combined with the preparation of enterprise quota.
(1) Partial project cost = unit price of partial quantities. The unit price of partial projects consists of labor cost, material cost, machinery cost, management fee and profit. And consider the risk cost.
(2) Project cost of measures = Project cost of measures+comprehensive unit price of measures. The measures include general projects, construction engineering measures, installation engineering measures and municipal engineering measures, and the composition of comprehensive unit price of measures is similar to that of sub-projects
(3) unit project quotation = partial project cost+measure project cost+other project cost+fees+taxes.
(4) single project quotation = unit project quotation
(5) Total quotation of construction project = quotation of single project
4, the operation process of the bill of quantities valuation. As far as China's current practice is concerned, bill of quantities valuation, as a market price formation mechanism, is mainly used in the stage of project bidding. The operation process of bill of quantities can be expounded from three stages: bidding, tendering and bid evaluation.
(1) project bidding stage. After the completion of the engineering scheme, preliminary design or part of the construction drawing design, the tenderee may entrust the pre-tender estimate preparation unit (or tendering agency) to calculate and list the quantities of sub-projects in accordance with the unified calculation rules of bill of quantities (relevant construction contents shall be attached) and distribute them to all tenderers as an integral part of the tender documents. The thickness and accuracy of its bill of quantities depend on the design depth of the project and the technical level and experience of the compilers. The project number, project name, unit of measurement, quantity and other items in the partial bill of quantities shall be filled in by the tenderee in accordance with the national unified rules for setting and measuring the bill of quantities. The unit price and total price shall be filled in by the bidder according to his own construction organization design (such as the size of engineering quantity, the choice of construction scheme, the equipment of construction machinery and labor force, the supply of materials, etc.). ) and the quality requirements of the tenderer for the project after comprehensive evaluation.
(2) The tendering unit formulates the bidding stage. After receiving the tender documents, the tenderee should first make a thorough analysis and study of the tender documents and carefully understand the drawings. Audit the bill of quantities listed in the tender documents, and decide the audit method according to whether the tender unit allows to adjust the error of the bill of quantities. If adjustment is allowed, it is necessary to carefully review the quantities of each project listed in the bill of quantities. If the error is large, the adjustment opinions will be put forward through the Q&A meeting of the bidding unit, and the adjustment will be made with the consent of the bidding unit; If it is not allowed to adjust the engineering quantity, it is not necessary to conduct a detailed audit of the engineering quantity, and only the main projects or projects with large engineering quantity are audited. If these items have large errors, they can be solved by adjusting the unit price of these items.
After the project quantity is determined, the project cost calculation, unit price of the project quantity and summary calculation are carried out. There are two methods to apply the unit price of engineering quantity: quantity unit price method and comprehensive unit price method. The quantity unit price method, that is, the unit price of bill of quantities, is determined according to the consumption standard of labor, materials and machines and the budget price in the current budget quota. Other direct costs, site fees, management fees, profits, high prices stipulated in relevant documents, risk funds, taxes and other expenses are included in other corresponding price calculation tables. The comprehensive unit price method, that is, the unit price of bill of quantities, integrates all expenses such as direct engineering cost, indirect cost, high price stipulated in relevant documents, material price difference, profit, risk premium and tax. The composition of the unit price method of engineering quantity is clear, but its shortcomings are also obvious. It does not reflect the actual quality requirements of the project and the real technical level of the bidding enterprise, which is easy to make the enterprise fall into the old road of quota pricing again. The advantage of comprehensive unit price method is that it is easy to check when the engineering quantity changes; It can reflect the technical ability and project management ability of enterprises. According to the current valuation method of bill of quantities in China, the unit price adopts comprehensive unit price.
(3) Bid evaluation stage. In bid evaluation, the rationality of the final total quotation of the tendering unit and the comprehensive unit price of the sectional works can be scored. Because of the bill of quantities valuation method, all bidders stand on the same starting line, and the competition is fairer and more reasonable, which is conducive to the survival of the fittest. In bid evaluation, we adhere to the principle of winning the bid at a reasonable low price. Of course, the comprehensive evaluation method can still be used in bid evaluation, which not only considers the quotation factor, but also scores the construction organization design, enterprise performance and reputation of the tendering unit according to a certain weight score, and determines the winning unit according to the total score. Or adopt the method of two-stage bid evaluation, that is, first evaluate the technical scheme of the tenderer, and then take the tenderer's quotation as the only factor for bid evaluation and calibration on the premise that the technical scheme is feasible, so as to ensure the quality of the project construction and help the owner choose a reasonable unit with lower quotation to win the bid.
Third, the comparison between the valuation method of bill of quantities and the unit price method of budget quota:
1, the defects of the fixed pricing model. Under the quota pricing model, the government is the main body to formulate the project cost. It restricts different levels of construction enterprises to implement the same standard of "fixed direct cost" or "fixed labor cost" when recording costs, and the owners can only be in a subordinate position and can only be calculated according to the government's "charging standard". Its disadvantages are:
(1) does not reflect the construction sequence, master-slave relationship and time-space sequence in the use of funds. Only from the accounting point of view, the composition of China's project cost is stipulated, which does not reflect the clear thinking of project cost management and is easy to be confused in implementation.
(2) It can't reflect the principle of high quality and good price for building products. Owners always hope that the project quality is good and the price is low. However, the investment in building high-quality projects is greater than that in building ordinary and reasonable projects. Although the government has recently made adjustments to allow both parties to collect compensation fees for outstanding projects on a voluntary basis, if one party does not agree, the input fees cannot be recovered. Therefore, this method is not easy to master, and it is easy to cause dissatisfaction with the owners with poor engineering quality. It is necessary to increase the investment of construction enterprises and build high-quality projects. The contradiction between them is obvious.
(3) It is not conducive to the bidding work. At present, the calculation of project cost is complicated, time-consuming and laborious. Not only the "fixed direct fee" should be applied, but also the material price difference should be calculated, and the management fee should be charged by the fixed fee. At the same time, in theory, the same drawing applies the same quota, and the result should be the same according to the same information price. However, due to the different understanding and level of operators, the results are often very different, which makes the bidding work not to examine the comprehensive ability of enterprises, but to assess the understanding and luck of budget forecasters. It is obviously unfair and unreasonable that whoever lets the project budget "hit the pre-tender price" may win the bid.
2, the characteristics of the bill of quantities valuation method. When the construction unit bids, it basically attaches a bill of quantities. This provides a good foundation for the bill of quantities quotation method. It has the following characteristics and advantages:
(1) is beneficial to the establishment of internal construction quota and the improvement of internal management level. When bidding, enterprises must refer to the standard quota and apply the market unit price of labor, materials and machinery on the basis of the standard quota to calculate the unit price comprehensively. In fact, all units compare the unit price of materials and labor and the profit-making of expenses, and few units really adopt advanced construction technology to reduce the unit price. However, as a development trend, with the development of market economy, it will be inevitable for each unit to further compile and improve the internal quota of enterprises in combination with its own advantages.
(2) It can increase the possibility of winning the bid. In the actual bidding process, there are usually many insured projects. Considering that Party A will generally make an inquiry at the time of project completion settlement and calculate according to the actual engineering quantity, we can adopt the unbalanced quotation method when quoting, that is, the unit price of the project with an expected increase in engineering quantity in the future will be properly quoted high, otherwise it will be quoted low. So even if the initial total price is low, it will not affect the profit of the whole project, and it will greatly increase the possibility of winning the bid.
(3) put an end to the phenomenon of wrangling with each other, so that the project can be settled smoothly. The unit price of bill of quantities quotation method is comprehensive and cannot be adjusted, and except for some hidden projects or some unpredictable factors, other quantities have drawings or measurable quantities. Therefore, the settlement can be clear and fast.
3. Comparison of two pricing models. When the settlement is made after the completion of the construction project, it will generally be adjusted according to the actual completed engineering quantity and the way agreed in the contract. When determining the unit price of the adjusted engineering quantity, the bill of quantities valuation method has more advantages than the budget quota unit price method. Because the budget quota unit price method is used to prepare the construction drawing budget, the comprehensive unit price compiled by various regions and departments is mainly used, which is convenient for the cost management department to carry out unified management and adapt to the centralized planned economic system. However, when the prices of labor, materials and machinery fluctuate greatly in the market, the results calculated by the unit price method of budget quota often deviate from the actual level and produce errors. The greater the price fluctuation, the greater the error, which often becomes the focus of the budget quota unit price method to solve engineering disputes. The valuation method of bill of quantities can avoid this controversy, because the adjusted unit price of quantities is determined according to the following three principles. The principle of determining the unit price is:
(1) If there is a price applicable to the adjustment of engineering quantity in the tender offer, it can be determined according to the existing price in the offer;
(2) If there is a price similar to the adjustment of engineering quantity in the tender offer, it can be determined by referring to the existing price in the offer;
(3) When there is no price suitable for or similar to the adjustment of engineering quantity in the tender offer, the employer and the contractor shall determine the price through consultation. If negotiation fails, it can be reported to the provincial level or the engineering cost management institution of the relevant department of the State Council where the project is located for examination and determination.
Using bill of quantities valuation method to determine the project cost can overcome the shortcomings of budget unit price method and avoid the strange thing that a project is completed 1 year, but it has to be settled for three years. Because the two methods adopt different treatment forms in the unit price of engineering quantity to be adjusted, the final settlement of the project is also different. The bill of quantities pricing method can avoid the delay of project settlement and make the project settle smoothly. Overcoming the general construction, final accounts are a common problem of muddled accounts. Bill of quantities quotation method because the unit price has been set, the rest is to constantly check the quantities in the whole construction process. Even if there are additional projects, they will appear in the form of supplementary comprehensive unit price, so that once the project is completed, the whole settlement price will come out, and the account will be settled after the work is completed, which will increase the competitiveness of enterprises.