1 main contents of project cost audit
1. 1 project bidding
Project bidding is an important part of audit work, and the construction project has a large amount of work. In order to obtain the best economic and social benefits, it is often necessary to bid for the project. For projects that need bidding, the bidding system should be reviewed, including the time, content and procedures of bidding, to ensure that the whole bidding work is carried out in accordance with the law.
1.2 materials and equipment
Building projects need to use a lot of materials and equipment, which will have a great impact on the project cost. Therefore, the audit of materials and equipment is an important work of cost audit. First of all, according to the requirements of construction drawings and budget quota, the materials and equipment of the project are audited, focusing on the rationality of the prices of these materials and equipment and the accuracy of price difference calculation. In addition, the correctness of the method for determining the original price of materials and equipment, including equipment transportation loss and freight and miscellaneous expenses, should also be reviewed.
1.3 quantity
The audit of engineering quantity is also an important content of cost audit, which mainly includes whether the engineering quantity is carried out according to the drawings, the calculation of related engineering quantity and the accuracy of partial engineering quantity calculation. When auditing the quantities, we must be careful and strictly follow the relevant regulations.
1.4 cost calculation
Cost accounting is an important content in audit work. Specifically, it includes auditing according to the relevant provisions in the settlement documents, including expense quota, etc. When auditing, the rate, calculation basis, calculation content and calculation method of various expenses should be reviewed in combination with the enterprise qualification and project type, including the authenticity and accuracy. Expense accounting audit is a complicated work, which needs to be carried out seriously in accordance with the regulations to ensure the quality of audit work.
1.5 construction contract
Generally speaking, the project cost audit begins with the construction contract audit. The main contents of the audit include the following aspects: the rationality of the project price, the standardization of the contract terms, the behavior of the construction unit, and the review of whether the construction unit has illegal subcontracting behavior.
2. The main problems of project cost audit control
2. 1 project preparation stage
At this stage of the project, because the auditors can't participate in the design and review of the investment scheme, the project auditors have insufficient control over the investment scheme, which directly leads to inaccurate estimation of the funds needed for the project and indirectly affects the cost control of the subsequent construction of the project. It will also lead to wrong decision-making problems and waste of funds because of the lack of effective supervision of the project plan.
2.2 Project construction stage
There will be a lot of expenses in the construction stage, and the types of expenses are also very complicated, so hidden problems often appear at this stage. In view of this kind of problem, the reason is that most project auditors failed to conduct on-site inspection at this stage. Inadequate audit and supervision led the construction party to abuse the quota to ask the owner to pay the project cost on the grounds of raising the bid price, which artificially led to an increase in the project cost. The construction unit does not report the engineering quantity truthfully, and the situation of repeated calculation of engineering quantity occurs from time to time. What's more, the use of sales vouchers and false bills raises the project cost, which makes the project owners suffer heavy losses.
2.3 project completion settlement stage
In the stage of project completion settlement, the main problems faced by the audit work include incomplete construction materials provided by the construction unit or tampering with the project settlement materials, which greatly increases the workload and difficulty of the project audit.
3 the application of engineering audit in engineering cost management
3. 1 doing a good job of auditing before construction is the basis of firmly controlling the project cost.
(1) Reasonable project review.
The design scheme of the project directly affects the selection of material types and quantities in the whole project, and fully determines the future expenditure of the whole project. According to my own experience, the cost of the whole project should be calculated in the initial design stage before investment. Therefore, the audit of the preliminary design of construction projects plays a particularly important role in controlling the project cost.
(2) Standardize project bidding.
When bidding for engineering projects, a fair, just and open bidding system shall be implemented to continuously improve the transparency of engineering construction, further ensure the progress of the project, and increase effective measures for quality supervision and management of construction projects. At present, there are some common problems in the bidding process of construction projects. They didn't carefully examine the bid-winning situation of the bidding units, and there was also collusion in bidding. Therefore, it is particularly important to review the whole construction bidding project.
3.2 Audit during project execution is an important part of project cost management.
(1) Audit supervision should be implemented.
Engineering audit must carry out process control, which requires audit supervision to consider comprehensively, have a clear division of labor, implement people and have clear responsibilities. Engineering auditors need to make a clear and detailed work plan, regularly review the project cost, ensure earmarking, and carefully check the expenditure of the project construction cost.
(2) Ensure that the construction progress is completed as planned.
The progress of engineering construction is divided into capital income and expenditure progress and engineering construction progress. Project auditors should regularly review the progress of the project and compare it with the progress plan provided by the construction unit to check whether the audit situation is true and whether the expenses are in line with the capital budget. According to the implementation of the project schedule of the construction unit, predict the completion period of the whole project and calculate the cost of the whole project cumulatively. Project payment needs a formal process. After reviewing and issuing the documents, the financial personnel will compare the actual support with the planned value, correct the deviation in time, and provide the capital turnover utilization rate.
(3) Carry out the construction in strict accordance with the design requirements.
In order to ensure the overall control effect of project audit on project cost, the construction must be carried out in strict accordance with the design requirements. The focus of project audit is to ensure that the construction is carried out according to the established plan. If it involves design changes or on-site witness work, it will inevitably increase the project cost. Therefore, the plan of the construction unit must be strictly audited and supervised to reduce unplanned expenditures. For the design changes and site visas that must be made due to force majeure, the project auditor needs to go deep into the construction site with a high sense of responsibility to obtain all the information at all stages of construction. The change of the original design must solicit opinions from all parties to minimize the cost increase caused by the design change.
3.3 Post-project audit is the ultimate guarantee to control the project cost.
(1) Review whether the compilation of engineering settlement book meets the requirements.
In the audit, check the quota number, project name and specifications, and apply the approved quota to the audit. The engineering budget quota has the characteristics of wide coverage and strong cross-cutting. When auditing the application of quota in completion settlement, we should pay attention to the division of application scope and use boundary of each major. When pricing with the quota number, we must clearly see the work content and material content of the quota, so as to prevent low-level projects from setting high-quota subheads or the comprehensive price from being divided into several subheads for repeated calculation and charging.
(2) check the accuracy of the project final accounts report
Engineering quantity is the basic data of project settlement, which will directly affect the level of project cost and its accuracy will also directly affect the effect of project audit. The calculation and verification of engineering quantity is the most tedious, heavy and complicated, and it needs to be based on the records made in the engineering design and construction stage, and verified according to the drawing design and the registration of engineering data, so as to accurately calculate the engineering quantity. After determining the engineering quantity, the project auditors should concentrate on the cost verification of all expenses in the whole process of engineering construction, analyze the rationality of all expenses, and focus on checking whether the calculation proportion and calculation basis of all expenses in settlement meet the specified requirements. Finally, we should focus on auditing the expenditure of engineering materials. According to past experience, it is estimated that the cost of engineering materials accounts for more than 60% of the total project cost, especially in recent years, the amount and specifications of engineering materials have changed greatly. In the audit process, it is important to audit whether the specifications and models of construction consumption are consistent with the final accounts, and whether the quality and price difference between different materials meet the construction requirements.
4 conclusion
In a word, the development and progress of engineering audit is the symbol of modern management of construction enterprises. As the basis of investment cost management of construction enterprises, engineering audit plays a very important role in the development and survival of construction enterprises. Therefore, construction enterprises must attach importance to the implementation of project audit and win greater economic and social benefits for enterprises through project cost control.
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