1, engineering estimation, budgeting and auditing
Engineering estimation and budgeting, first of all, is the technical and economic department of the design unit. Investment estimation is needed for project establishment, feasibility study and scheme design. The preliminary design (overall design) document must include the project budget when it is approved. However, at present, the quality of budget estimate compiled by most design units is not flattering, and budget estimate compilation is not a core specialty in design institutes, which can not be compared with the status of architects and structural engineers. The other is that cost consulting units prepare budget estimates, and enterprises and government departments hire cost consulting units to review and modify the design budget estimates, which are examined and approved by investment management departments. Or enterprises and government departments hire cost consulting units to independently prepare budget estimates, which are determined after examination and approval. This is an important basis for project investment control. The approved budget estimate shall not be broken at will.
The basic requirements for preparing budget estimates are accurate drawing and measurement, and familiarity with the composition of quota list and basic construction technology. Different from the budget, it is necessary to be familiar with the types and cost calculation standards of other engineering construction expenses except Jian 'an engineering expenses (such as design, exploration, supervision, supporting, consulting, testing and monitoring, preparation expenses, etc.). ). As the object of investment control, the requirements of budget preparation and audit will be higher, which requires rich project experience and professional control ability. Ensure that the estimated price level is reasonable, without missing items and overestimating risks, so as to effectively control the project implementation stage.
There are not many investment estimation projects, and there is not much space. Basically, it is measured in square meters, which looks relatively simple. But it needs profound experience, a large number of similar project data accumulation, accurate understanding and prediction of the project.
2, the bidding agency and bill of quantities.
Bidding agency service, entrusted to provide agency services for project bidding or government procurement of enterprises or government departments. The main work is to prepare the bidding documents and organize the bidding process (registration, pre-qualification, bidding, bidding response, bid opening, bid evaluation, bid selection and other procedures).
? The bidding agency shall be familiar with the bidding process, the regulations of local bidding management departments and government procurement centers, and the operation of bidding platforms and government procurement platforms. Familiar with bidding, government procurement related laws and regulations and local document requirements, understand the needs of owners, skillfully compile and understand the contents of bidding documents, and have the ability to do a good job in bidding analysis.
? The bill of quantities can be compiled by a bidding agency or a cost consulting unit. The bill of quantities is an integral part of the bidding documents and the basis for bidders to bid.
? The compilation of bill of quantities is divided into two steps, one is accurate measurement. To understand the drawings accurately, it is best to skillfully use calculation software to calculate the engineering quantity quickly and accurately (independently, generally without inspection). Accurate calculation is the basis of compiling list, budget, budgetary estimate and settlement of all cost work, and beginners can get started quickly after studying hard. Second, list compilation and price compilation. The basis of doing this step well is to be familiar with the construction technology, list quota composition and main quotation. Prepare the list, especially the description of the project characteristics, work content, list preparation instructions, etc. , need rich experience in project practice. The accurate valuation of the list forms the tender control price or pre-tender price.
3, construction drawing budget preparation and audit
? After the completion of the construction drawing design, the construction unit shall prepare the construction drawing budget, and the cost consulting unit shall review the budget. Because the construction drawing budget is the calculation of process investment, it reflects the cost level after the completion of construction design, and does not directly determine the final settlement. Therefore, it is generally emphasized that it is better to control the price and pre-tender estimate than to control the budget estimate and list. If the original contract price is adjusted by signing a supplementary contract after checking the construction drawing budget, the accuracy requirement will be improved. The compilation method is the same as the list control price.
4, project settlement preparation and settlement price.
After the completion of the project, the construction unit shall prepare the project settlement according to the contract and the completion drawings, and settle the project price with the construction unit. The compilation level of cost personnel settlement of construction units directly affects the income and profit level of construction enterprises. As the saying goes, profits are calculated, not earned. First of all, the basic skills of project settlement are not to leak quantity and items. It is more important to analyze the contract, list, composition and site construction technology. Make use of the changes in contract and list, design and site conditions to increase the project cost reasonably to the maximum extent. Therefore, to do a good job in project settlement and reasonable settlement of expenses, cost personnel need to have rich field experience, be familiar with the composition and calculation rules of quota list, understand the market situation and have strong negotiation ability.
Project settlement review, the cost consulting unit is entrusted by the construction unit to review the project settlement submitted by the construction unit. Check the project quantity, price and cost with the construction unit, and negotiate the final cost according to the contract, completion drawings and visa change information. Reach an agreement and be confirmed by the construction unit to form the final settlement result, which will serve as the basis for the final settlement of the project. So the preparation and evaluation of settlement is like the relationship between spear and shield. You come to compete for professional experience and skills (except non-professional factors). Therefore, the compilation and audit of project settlement requires cost personnel to have relatively comprehensive professional ability and strong negotiation and handling ability.
It should be noted that project settlement review is not project audit, and some colleagues often confuse project settlement review with project audit.
5, engineering audit
Engineering audit refers to that the cost consulting organization is entrusted by the government audit department or enterprise audit institution, and consults with accounting personnel by using scientific methods and procedures according to national laws, regulations, policy documents and enterprise systems, so as to review the process and results of engineering construction to determine whether there are illegal phenomena and management loopholes, so as to correct abuses, prevent fraud, improve management and ensure the smooth realization of engineering project management and objectives. The project audit is independent and has no economic and administrative relationship with all parties involved in the project construction.
The main work of project audit is to review whether the construction approval, bidding and construction management are legal and compliant, whether the project budget, budget and settlement are reasonable and compliant, the implementation of budget funds, whether the contract is strictly implemented, and whether there is any behavior that harms the collective interests of the state.
Therefore, engineering auditors should be compound talents with knowledge and experience in engineering technology, cost, law and management. Moreover, we must have a keen eye, find clues from complicated data and information, and trace back hidden problems. So as to realize the supervision and inspection of the project construction process and results.
6, the whole process of cost consultation (investment supervision)
Entrusted by the construction unit or project supervision department, the cost consulting company supervises and controls the whole process and all aspects of the project cost from project planning, feasibility study, design, bidding, contract, project implementation, completion settlement and post-project evaluation. In addition to the above services, the work can also provide economic comparison and selection of design schemes, value engineering, bidding and contract planning, contract interface division, visa change audit, off-contract price audit, project management, policy consultation and so on. From decision-making, implementation, evaluation and summary, the project investment can be controlled. Therefore, the requirements for cost engineers are higher than any single cost service, and they need to have the overall and micro-control ability, professional ability and coordination ability of project cost. At present, most projects mainly stay in the cost consultation in the construction stage, that is, the list of items 1 4 above. There are few cost engineers who truly undertake the high standards of "professionalism, ability and trust" of the construction unit and effectively control the project investment.
7. Judicial appraisal of project cost
Judicial appraisal of project cost means that institutions and individuals with the qualification of judicial appraisal of project cost accept the entrustment of people's courts or arbitration institutions, and use the science, technology and professional knowledge of project cost as appraisers in litigation or arbitration cases to identify, judge and provide expert opinions on the specialized issues involved in project cost disputes.
Personnel engaged in judicial appraisal of project cost must be experienced cost engineers or senior engineers in the industry registered by cost appraisal institutions entrusted by the court. Therefore, the cost engineer engaged in the judicial appraisal of project cost should not only have rich experience in project cost, but also be familiar with the relevant norms and policy documents of project cost and be able to understand them accurately, and at the same time have strong knowledge of contract laws and regulations.
8, project budget review and performance evaluation
In order to ensure the rational use of budget funds, the relevant government departments entrust the cost consulting unit to review the relevant budget of the project. Through the comprehensive inspection and audit of the project budget, the cost consulting unit finds out the existing problems, reduces the phenomenon of false reporting of funds, reasonably determines the cost, achieves the purpose of effectively controlling the financial investment, and ensures the reasonable realization of the project objectives.
? The requirements of engineering budget review are similar to those of construction drawing budget review, but the purpose of the entrusting unit is different.
? Performance evaluation of engineering projects is a comprehensive evaluation of the project construction process, target realization and effect entrusted by the government finance department. Including the evaluation during the construction process and the post-evaluation after the completion of the construction. It is not only the evaluation of budget and cost implementation, but also the comprehensive evaluation of politics, ecology, economy and society. Based on the principle of maximizing national economy, this paper analyzes and evaluates the benefit of the project, calculates the cost, benefit and input-output ratio of the project, calculates the return on investment of the project, analyzes the influence of project risks on the benefit and puts forward countermeasures. In most cases, accounting is dominant, and cost engineers cooperate to complete relevant engineering contents.
? In addition, there will be some work that cost engineers can cooperate to complete, such as engineering feasibility study and project establishment.
? Judging from the work content of cost engineers, there are three categories: engineering measurement, engineering valuation and investment control. These tasks need the experience and knowledge system of cost personnel to be gradually improved, and finally make cost engineers with comprehensive knowledge and ability of cost, technology, law and management become cost consulting experts.