It is more difficult to verify the authenticity of the cost. On the premise of improving audit quality, it is particularly important to adopt different audit methods according to the different characteristics of construction projects in order to improve audit efficiency and minimize audit costs. Based on my years of experience in cost auditing, the author thinks that the following methods can be discussed with peers.
1, comprehensive audit method
Refers to the method of reviewing all projects one by one according to the compilation order or construction order of national or industrial construction project budget quota. Its specific calculation method and audit process are basically the same as the preparation of construction drawing budget. The advantages of this method are comprehensive and meticulous, with relatively few errors in the project cost and relatively high quality. The disadvantage is the heavy workload. For units with relatively small engineering quantity, simple technology, weak technical strength of cost preparation or quotation unit, or even low credibility, comprehensive audit must be adopted.
2, standard drawing audit method
Refers to the use of standard drawings or through the drawings for the construction of the project, first focus on the audit strength to prepare a standard budget or final cost, as a standard, a comparative audit method. Projects designed according to the standard drawing or constructed according to the general drawing generally have the same structure above the ground, so audit forces can be concentrated to scrutinize a budget and final account cost as the standard cost of this standard drawing; Or take the engineering quantity of this standard drawing as the standard to control the audit. It is enough to review the local different parts and design changes separately. The advantages of this method are short time, good effect and easy to finalize the design. The disadvantage is that it is only suitable for projects designed or constructed according to standard drawings, and the scope of application is small.
3, grouping calculation audit method
Dividing subdivisional work into several groups, grouping adjacent and internally related projects into one group, auditing and calculating the quantities of one subdivisional work in the same group, and then judging the quantities of other subdivisional work in the same group by using the relationship between the same or similar quantities. This is a method to speed up the audit of engineering quantity.
For example, general civil engineering can be divided into the following groups:
(1) Geosyncline excavation, foundation masonry, foundation cushion, trench backfilling and earth moving are divided into one group.
In this grouping, firstly, the volumes of earthwork excavated in the trench, foundation masonry (below outdoor terrace) and foundation cushion are calculated, and the volumes of backfill soil and soil transported outside the trench are determined according to the following formula: backfill soil volume = excavation volume-(foundation masonry+cushion volume); Excess soil volume = foundation masonry+cushion volume.
(2) Ground construction area, ground surface layer, ground cushion layer, ground surface layer, ground leveling layer, ground volume, ceiling plastering, ceiling painting and roof layer are divided into one group.
In this grouping, floor area and floor area are calculated first. The quantities of ground leveling layer, ceiling plastering and ceiling decoration are the same as the ground area; The number of cushion is equal to the floor area multiplied by the floor thickness; The number of hollow floors multiplied by the number of floors multiplied by the converted thickness of floors (look-up table); The bottom area plus cornice area, multiplied by the slope coefficient (flat roof is not taken) is the roof quantity; The construction area of the ground floor multiplied by the slope coefficient (not by the flat roof) and then multiplied by the average thickness of the insulation layer is the engineering quantity of the insulation layer.
(3) Exterior wall plastering, exterior wall plastering, interior wall plastering, exterior wall doors and windows, exterior wall lintels and masonry are grouped together.
This group first lists the door and window areas and lintel volumes of internal and external walls with various thicknesses, and fills them in, and then calculates the quantities. On the basis of calculating the wall area, subtract the door and window area and multiply it by the wall thickness. The volume of lintel is equal to the volume of wall. All the data can be used for reference, thus greatly improving the efficiency of audit work.
4. Comparative audit methods
Refers to the method of comparing the cost of the audited project with the cost of similar projects to be audited. This method should generally be treated differently according to the different conditions and characteristics of the project.
First, the two projects use the same construction drawing, but the basic part and site conditions and changes are different. The above-mentioned part of the audited project foundation can adopt the comparative audit method; Different parts can be calculated separately, and corresponding auditing methods can also be used for auditing.
Second, the two projects have the same design, but the construction area is different. According to the characteristics that the proportion of the construction area of the two projects is basically the same as that of the partial quantities of the two projects, the cost per square meter of the construction area of the two projects and the partial quantities of the construction area per square meter can be compared and audited. If they are basically the same, it means that the project cost to be audited is correct, or the partial quantities to be audited are correct. On the other hand, it shows that there is a problem with the proposed cost, and the cause of the error should be found out and corrected.
Third, when the area of the project to be audited is the same as that of the audited project, but the design drawings are not exactly the same, the same parts such as columns, house frames, roofs and brick walls in the factory building can be compared and audited, and the partial projects that cannot be compared can be calculated according to the drawings or visas.
5. Screening audit methods
Although the building area and height of building projects are different, the quantities, costs and labor consumption of each sub-project in unit area have little change. We collect, optimize and summarize these data accumulated in the past audit into several unilateral basic value tables of engineering quantity, cost (value) and labor consumption, and indicate the applicable building standards.
These basic values are like "sieve holes", which are used to filter all sub-projects, and the screened ones will not be audited; What is not screened out means that the unit construction area of this sub-project is not within the basic value range, so it is necessary to conduct a detailed audit of this sub-project. The advantages of this method are simple and easy to understand, easy to master, fast audit speed and quick discovery of problems. Applicable to residential projects or projects that do not have comprehensive audit review conditions.
6. Focus on spot-checking audit methods
Focusing on projects with large quantities of work or high cost and complex engineering structure, there are change projects with supervision engineer's visa, hidden foundation projects, new technology and new materials projects, and both parties negotiate to increase projects. Grasp the key points in project cost and audit.
For information about construction enterprises, award-winning achievements, builders under construction, enterprise honors, industrial and commercial information, legal proceedings, etc., please visit Zhong Da Consulting, Construction Link or follow the official account of Zhong Da Consulting WeChat for inquiry.
For more information about project/service/procurement bidding, and to improve the winning rate, please click on the bottom of official website Customer Service for free consultation:/#/? source=bdzd