The core problem to realize the management control cycle is the effectiveness and coordination of each link of the project cost control cycle. The object of project cost control is the benefit of input and output reflected by the late project evaluation. Completion settlement is the last pass of the project cost control, if not strictly control the word will cause irreparable loss. This is a detailed and concrete work, calculations should be careful, careful, not a few calculations, do not miss calculation. At the same time, we should respect reality, do not calculate much, do not overestimate risk calculation, and maintain good professional ethics and their own credibility. On the basis of the above, ensure the accurate contract of "quantity" and "price", do a good job in the project settlement to eliminate the imaginary and real, and promote the virtuous circle of completion settlement.
The picture
The content of project cost audit
I. Audit of project quantity
1, the calculation of quantities should strive to be accurate
When calculating the quantities of each division, each division has its prescribed calculation rules, must be carried out in accordance with the provisions of the valuation table, master the work content contained in the sub-items of the valuation table, check whether the calculation unit of the quantities is consistent with the quota unit applied. Civil engineering, for example, the concrete part of the plate, beam and column volume calculation, column in floor headroom  or deduct thickness calculation, beam to subtract thickness to calculate.
2. Review and change project, visa, and approve project quantity
The on-site visa and design modification notice should be verified according to the actual situation. If a part of the construction has been completed, the rework fee should be calculated, if the construction has not been notified of the change, that is, the original drawing of the quantity of the part should be deducted. In addition, it is also necessary to check whether the contents of the visa are repeated with the contents of the cover fee in the contract. For example, for the pumping table visa excluding rainwater, the dry fee is included in the valuation table, and this part should be deducted in the settlement.
Ii. Review of unit price application
1. Review of unit price application
The review of unit price application is to review whether the application of the pricing table is reasonable and accurate, and whether the project has repeated application. For EXAMPLE: IN ADORNMENT PROJECT, THE WORKING CONTENT OF METOPE ALREADY CONTAINED SWEEP GREY WATER PART, WANT TO DEDUCT SWEEP GREY WATER PART WHEN THE UNIT PRICE OF LATEX PAINT. In the foundation engineering, the foundation engineering within 2 meters of the foundation buried depth has carried out the attached price of the fixed earthwork, and the attached price has included the original soil backfilling content, so the unit price of this part should not be applied again. If it is a tender project, the unit price shall be examined whether it is consistent with the unit price of the tender offer.
2. Review whether the calculation of the main material price difference is reasonable
In the process of applying the pricing form, when the price of the main material used is different from the price of the main material of the pricing table, the relevant documents and the provisions of the pricing table shall be implemented. It should be noted that the material price shall be included in the direct cost according to the original base price, and the price difference shall be separately calculated as the main material price difference in the fee table. Otherwise, the comprehensive cost is overcalculated.
In short, to prevent the unit price in the set, set high, set heavy.
Three, the examination of fees
The fee shall be determined according to the documents and regulations issued by the local engineering cost management department, combined with relevant documents such as contracts, tenders, etc. In the work should pay attention to the following problems.
1, review the implementation of the fee table is consistent with the nature of the project. For example, if it is a new extension project, it cannot be applied to the repair project or the decoration project.
2. Whether the collection level or the construction category of the construction enterprise is consistent with the billing of the collection table.
3. Whether the charging rate is correct.
4. Whether the price of the main material for adjustment is consistent with the material price stipulated in the project contract.
5, for the rate of floating or the total price of the project, in the settlement of special attention to the change or new project is floating compared with the same period. Since the production process of construction project is a production and consumption process with long cycle and large quantity, it has the characteristics of multiple valuation. Therefore, adopting a reasonable audit method can not only achieve twice the result with half the effort, but also directly affect the quality and speed of the audit.
The picture
The main audit methods are as follows:
First, the comprehensive audit method
Comprehensive audit method is in accordance with the requirements of construction drawings, combined with the current quota, construction organization design, contract or agreement and the provisions and documents related to cost calculation, comprehensive audit project quantity, pricing form price and cost calculation. This method is practically the same as the method and process of preparing a construction drawing budget. This method is often applied to the construction drawing budget; Projects with low investment, such as maintenance works; Engineering content simple  subdivisional work few projects, such as a fence, road retaining wall, drain, etc.; The construction unit examines the budget of the construction unit, etc. The advantages of this approach are: comprehensive and detailed, high quality review, good results; The disadvantage is: the workload is large, the time is longer, the existence repeats the labor. In the case of large investment scale and tight audit schedule requirements, this method is not desirable, but the construction unit to strictly control the project cost, still often use this method.
Second, the key audit method
This method is similar to the comprehensive audit method, which differs from the comprehensive audit method only in the scope of audit. The usual practice is to choose a large amount of engineering, and the cost of relatively high projects to focus on audit. Such as foundation engineering, masonry engineering, concrete and reinforced concrete engineering, doors and Windows curtain wall engineering. High buildings should also pay attention to the internal and external decoration engineering quantity audit. And some auxiliary projects, retail projects  rain loose, aproll, ramps, open ditch, pond, trash, etc., are often neglected. Secondly, focus on verifying the unit price of the quota corresponding to the above quantities, especially the unit price that is easy to be confused by the quota subitems. In addition to the cost of the calculation, the price of material difference should also be carefully verified. The advantage of this method is that the workload is relatively reduced and the effect is better.
Three, comparative audit method
In the same area, if the purpose, structure and construction standards of the unit works are the same, the cost of the project should be basically similar. Therefore, on the basis of summarizing and analyzing the pre-settlement data, the regularity of cost and quantity consumption of similar projects is found out, and the unilateral cost index and quantity consumption index of projects with different uses, different structural forms and different regions are sorted out. Then, according to these indicators, the audit objects are divided and compared to find out the sub-projects that do not conform to the investment law, and the key calculation is carried out for these sub-items to find out the reasons for the big difference in the audit method. Common analysis methods are as follows:
1, unilateral cost index method: through the comparison of the cost per square meter of similar projects, the accuracy of the cost can be directly reflected;
2, the proportion of partial engineering: foundation, masonry, concrete and reinforced concrete, doors and Windows, envelope structure, etc., each account for the proportion of quota direct cost;
3. Proportion of professional investment: proportion of civil engineering, water supply and drainage, heating and ventilation, electrical lighting and other majors in the total cost;
4. Quantity consumption index: that is, the analysis of the consumption per square meter of the main materials, such as steel, wood, cement, sand, stone, brick, tile, manual and other main quantity unilateral consumption index.
The picture
Four, group calculation review method
It is a method of dividing the related projects into several groups and using one data in the same group to examine the sub-project quantity. Using this method, first of all, a number of sub-project, according to the adjacent and have a certain internal connection of the project group. Using the relation of the same or similar calculation base among the sub-projects in the same group, the accuracy degree of the quantities of other sub-projects in the same group can be judged by examining the quantity of a sub-project. Such as the general bottom building area, ground floor area, ground cushion, ground surface layer, floor area, floor screed layer, floor volume, ceiling plaster, ceiling paint surface layer for a group, the first bottom building area, floor ground area out, other sub-project quantity can be obtained using this base. The biggest advantage of this approach is the speed of review and the small amount of work.
Five, screening method
Filter method is a kind of program evaluation and review technique, by finding out partial engineering in quantity, price per unit building area, employee's basic values, summarized as quantities, prices, labor three single basic value table, when the budget review construction standard and the standard applicable to the "basic values", will be adjusted. The advantages of this method are simple and easy to understand, easy to grasp, fast review speed, quick discovery of problems. But the resolution of errors must be kept under review.
To sum up, the control and management of project cost is a dynamic process. The changes of the market economy make the determination and control of the project investment become more complicated, which requires the management of the project cost both comprehensive and focused. In each stage of the project implementation process, we should always have the economic mind to control the cost, carefully analyze and make full use of the important information in the construction cycle, grasp the pulse of the market economy, reduce or avoid the loss of construction funds, and maximize the investment benefits of construction funds.