淺析工程造價(jià)管理與投資控制8

中文英文翻譯PAGE14PAGE15淺析工程造價(jià)管理與投資控制工程項(xiàng)目建設(shè)的中心任務(wù)就是實(shí)現(xiàn)項(xiàng)目目標(biāo)。從客觀意義上講，投資目標(biāo)的實(shí)現(xiàn)才是業(yè)主經(jīng)濟(jì)效益的真正體現(xiàn)；而工程造價(jià)的確定與投資的有效控制是工程建設(shè)管理不可缺少的重要組成部分，在項(xiàng)目建設(shè)管理中有著特殊的地位。隨著我國(guó)經(jīng)濟(jì)體制改革的不斷深入，國(guó)民經(jīng)濟(jì)持續(xù)發(fā)展，怎樣加強(qiáng)工程造價(jià)管理，提高項(xiàng)目投資效益？這是當(dāng)前投資和造價(jià)改革的一個(gè)重大課題。隨著社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制的確立，要求我們預(yù)測(cè)項(xiàng)目的投資并控制。近年來(lái)，國(guó)際投資項(xiàng)目的發(fā)展要求，事前預(yù)控，事中控制。而中國(guó)傳統(tǒng)的做法，是客觀的角度對(duì)事業(yè)決策，重執(zhí)行，輕經(jīng)濟(jì)。首先，由于技術(shù)人員的工程技術(shù)和經(jīng)濟(jì)觀念和意識(shí)淡薄，成本控制，成本管理，使質(zhì)量難以提高。工程造價(jià)控制是很難達(dá)到的長(zhǎng)遠(yuǎn)目標(biāo)。第二，各個(gè)階段的項(xiàng)目管理鑒于上述情況，我國(guó)在八十年代提出了全過程的成本管理與控制的概念，建設(shè)部門將進(jìn)行可行性研究和項(xiàng)目的預(yù)算和決算等，以擴(kuò)大兩方請(qǐng)求的相應(yīng)規(guī)定，我們把成本管理的觀念和方法提到了一個(gè)新高度。我們現(xiàn)在的任務(wù)是要現(xiàn)代成本管理符合中國(guó)國(guó)情的市場(chǎng)經(jīng)濟(jì)的系統(tǒng)目標(biāo)，借鑒先進(jìn)發(fā)達(dá)國(guó)家的經(jīng)驗(yàn)，建立健全市場(chǎng)經(jīng)濟(jì)規(guī)律的工程造價(jià)管理體系，努力提高工程造價(jià)的水平。投資決策階段的工程造價(jià)管理，建設(shè)項(xiàng)目投資決策階段是提出項(xiàng)目建議書，進(jìn)行可行性研究，確定投資估算，最終編制設(shè)計(jì)任務(wù)。在這個(gè)階段，項(xiàng)目的技術(shù)和經(jīng)濟(jì)決策，對(duì)建設(shè)項(xiàng)目工程造價(jià)的工程完成后的經(jīng)濟(jì)效益有著決定性的影響，建造成本是一個(gè)重要的階段控制。我國(guó)現(xiàn)階段的工程造價(jià)進(jìn)行的項(xiàng)目管理的目的是控制造價(jià)，注重施工過程的成本控制，忽略項(xiàng)目開始投資決策階段的成本控制。投資決策階段的投資項(xiàng)目，預(yù)算是一個(gè)重要的決策依據(jù)。它直接影響到國(guó)民經(jīng)濟(jì)及財(cái)務(wù)分析結(jié)果的可靠性和準(zhǔn)確性。因?yàn)檫@個(gè)階段是工程的前期工作，信息不完全，相同或相近工程積累的資料比較少，估計(jì)不夠全面，不科學(xué)。使工程造價(jià)管理成本在現(xiàn)階段很難有所作為。在決策階段的工程造價(jià)控制。項(xiàng)目規(guī)劃階段的成本，許多業(yè)主有錯(cuò)誤的理解，認(rèn)為成本最低，最好?？刂瞥杀?，不是單方面問題，而應(yīng)該是一個(gè)多因素的影響，應(yīng)結(jié)合實(shí)際，全面考慮。建設(shè)項(xiàng)目的投資決策階段，項(xiàng)目的技術(shù)和經(jīng)濟(jì)決策，對(duì)工程造價(jià)后期工程的經(jīng)濟(jì)效益，有決定性作用。決策階段是項(xiàng)目成本控制的一個(gè)重要的階段，合理確定和控制方向的工程造價(jià)準(zhǔn)確定位和建立優(yōu)化的指導(dǎo)作用。在決策階段最重要的是做好可行性研究。這項(xiàng)工作做得好，投資回報(bào)率，能夠形成一個(gè)良好的比例。否則，投資多，收效不大，導(dǎo)致投資失控和投資浪費(fèi)。目前，一些項(xiàng)目的策劃，從主觀愿望的可行性研究方面，缺乏科學(xué)論證。可行性研究報(bào)告不真實(shí)，虛假或工程職能未經(jīng)付諸實(shí)際，可行性研究在研究項(xiàng)目批出后，顯現(xiàn)不少隱患，結(jié)果導(dǎo)致沒有足夠的后續(xù)資金支持項(xiàng)目，并延長(zhǎng)時(shí)限，使該項(xiàng)目沒有達(dá)到計(jì)劃的使用效益，甚至成為竣工無(wú)望的工程。因此，如要在投資決策中有效地控制工程造價(jià)，必須做好以下幾方面的工作：1）實(shí)施建設(shè)項(xiàng)目法人責(zé)任制，工程應(yīng)從規(guī)劃到執(zhí)行的整個(gè)過程和資金償還的使用上責(zé)任落實(shí)到人。除了要確立法律制度和工程監(jiān)理配套機(jī)制，還應(yīng)由相關(guān)主管部門組織工商及監(jiān)管部門成立監(jiān)察小組，負(fù)責(zé)監(jiān)督資金的使用。2）以實(shí)事求是的態(tài)度進(jìn)行市場(chǎng)分析，以避免盲目性，對(duì)項(xiàng)目決策，減少和降低投資風(fēng)險(xiǎn)。充分考慮建設(shè)項(xiàng)目在未來(lái)的市場(chǎng)競(jìng)爭(zhēng)力，保證設(shè)計(jì)任務(wù)科學(xué)性和可靠性。3）資金必須有正式的承諾文件，各方必須做到到位資金必須有文件，以確保可以批準(zhǔn)立項(xiàng)后，按原定執(zhí)行。對(duì)各項(xiàng)貸款的條件應(yīng)仔細(xì)分析，以減少利息負(fù)擔(dān)和還款壓力。4）加強(qiáng)工程地質(zhì)、水文地質(zhì)、土地、水、電力、交通、環(huán)保工程等外部條件的工作深度，使投資估算有充分的理由。同時(shí)廣泛調(diào)查研究，比較同類項(xiàng)目，認(rèn)真進(jìn)行功能分析，多方案比較和選擇。經(jīng)過充分的技術(shù)論證和經(jīng)濟(jì)評(píng)價(jià)，最后選擇技術(shù)先進(jìn)，實(shí)用可靠。經(jīng)濟(jì)合理的項(xiàng)目，計(jì)算出一個(gè)更準(zhǔn)確的估計(jì)投資額，使工程造價(jià)從一開始就定位在一個(gè)較為合理的水平。造價(jià)和投資在國(guó)民經(jīng)濟(jì)發(fā)展中和社會(huì)經(jīng)濟(jì)活動(dòng)中，有很多一致的地方，但不是一個(gè)等同的概念。從目的來(lái)看，搞好投資是為了使投下去的一定量的貨幣能保證回流，并實(shí)現(xiàn)增值；而搞好造價(jià)是為了使投資項(xiàng)目的工程價(jià)格水平控制在目標(biāo)額度之內(nèi)；從行為過程來(lái)看投資的行為過程是資金投入+項(xiàng)目實(shí)施+項(xiàng)目控制+資金回收，造價(jià)的行為過程是造價(jià)確定（包括投資估算、設(shè)計(jì)概算、施工圖預(yù)算）+過程控制+竣工決算。投資的行為過程比造價(jià)的行為過程更長(zhǎng)。同是資金運(yùn)作過程，造價(jià)是使貨幣資金轉(zhuǎn)化為實(shí)現(xiàn)目標(biāo)額度內(nèi)的資產(chǎn)，而投資是使貨幣資金轉(zhuǎn)化為資產(chǎn)，并通過資產(chǎn)的使用又使貨幣資金回流。造價(jià)是投資的一個(gè)關(guān)鍵部分和主要內(nèi)容，它包括建設(shè)工程從建設(shè)籌備到竣工驗(yàn)收所需費(fèi)用的總和，它由建筑安裝工程費(fèi)、設(shè)備工具購(gòu)置費(fèi)、工程建設(shè)其他費(fèi)用、預(yù)備費(fèi)、建設(shè)期貸款利息、固定資產(chǎn)投資方向調(diào)節(jié)稅和鋪底流動(dòng)資金等項(xiàng)組成。價(jià)格機(jī)制是造價(jià)管理的核心問題，也是投資宏觀決策和提高項(xiàng)目投資效益的一個(gè)核心問題。要加強(qiáng)造價(jià)管理，提高投資效益，必須形成一個(gè)國(guó)家宏觀調(diào)控下，以市場(chǎng)形成造價(jià)為主的價(jià)格機(jī)制。傳統(tǒng)的預(yù)算定額制度在計(jì)劃經(jīng)濟(jì)體制下，對(duì)加強(qiáng)計(jì)劃管理，減少投資浪費(fèi)等方面起到了一定的積極作用。但隨著社會(huì)主義市場(chǎng)經(jīng)濟(jì)的逐步建立和發(fā)展，現(xiàn)行預(yù)算定額制度與之越來(lái)越不相適應(yīng)：定額中“量”和“價(jià)”沒有分開，形成了“活市場(chǎng)”和“死單價(jià)”的矛盾，不能在市場(chǎng)中真實(shí)地、及時(shí)地、準(zhǔn)確地反映建筑產(chǎn)品的造價(jià)；現(xiàn)行預(yù)算定額中綜合程度較大，施工手段消耗部分統(tǒng)得較死，構(gòu)成工程實(shí)體消耗部分是由設(shè)計(jì)決定的，而施工消耗部分，如腳手方案、垂直運(yùn)輸?shù)葍?nèi)容應(yīng)由施工企業(yè)在確保全面履行合同的前提下自行決定，現(xiàn)行定額中，把本應(yīng)屬于競(jìng)爭(zhēng)的內(nèi)容凝固化了，不利于施工企業(yè)發(fā)揮優(yōu)勢(shì)，競(jìng)爭(zhēng)取勝；現(xiàn)行預(yù)算定額帶有法定性質(zhì)和強(qiáng)制性質(zhì)，對(duì)預(yù)算定額直接費(fèi)的取費(fèi)標(biāo)準(zhǔn)，開發(fā)商和承包商都不得隨意改變，還是計(jì)劃定價(jià)為主；現(xiàn)行預(yù)算定額計(jì)價(jià)主要由直接費(fèi)、間接費(fèi)、獨(dú)立費(fèi)、利潤(rùn)和稅金構(gòu)成，除直接費(fèi)外其余各項(xiàng)都以取費(fèi)率的形式出現(xiàn)，取費(fèi)固定化，不利于直觀地反映各項(xiàng)工程內(nèi)容的價(jià)格，并與國(guó)際報(bào)價(jià)方式差距也較大。為了有利于投資宏觀決策和提高項(xiàng)目的投資效益，必須把計(jì)劃形成工程造價(jià)的價(jià)格機(jī)制，改為國(guó)家宏觀調(diào)控下以市場(chǎng)形成工程造價(jià)為主的價(jià)格機(jī)制，也就是要在統(tǒng)一工程量計(jì)算規(guī)則和社會(huì)平均實(shí)物消耗量定額的基礎(chǔ)上，遵循商品經(jīng)濟(jì)價(jià)格規(guī)律，建立以市場(chǎng)形成造價(jià)為主的價(jià)格機(jī)制：一是全面實(shí)現(xiàn)“量?jī)r(jià)分離”。把政府發(fā)布量?jī)r(jià)合一的預(yù)算定額制度，改為政府發(fā)布工程消耗量定額，單價(jià)隨行就市，變目前發(fā)布指導(dǎo)價(jià)要大家執(zhí)行改為發(fā)布市場(chǎng)信息價(jià)進(jìn)行指導(dǎo)，從而使不斷變化的價(jià)格同相對(duì)穩(wěn)定的實(shí)物消耗量相分離；二是統(tǒng)一工程量計(jì)算規(guī)則。要逐步按照國(guó)際習(xí)慣，統(tǒng)一工程量名稱、計(jì)量單位、計(jì)算規(guī)則、項(xiàng)目編號(hào)等，既有利于指導(dǎo)市場(chǎng)，又有利于同國(guó)際接軌；三是將工程實(shí)體消耗和非實(shí)體消耗（施工措施性消耗）相對(duì)分開。這有利于承包商發(fā)揮各自優(yōu)勢(shì)，競(jìng)爭(zhēng)取勝；四是簡(jiǎn)化繁瑣取費(fèi)?，F(xiàn)行定額中各子目的造價(jià)不能直接反映，必須重新計(jì)算取費(fèi)后才能明了，各子目、各分項(xiàng)工程的造價(jià)與總價(jià)的關(guān)系模糊，簡(jiǎn)化取費(fèi)后，各分項(xiàng)及子目的造價(jià)與總價(jià)的關(guān)系變得清晰，有利于投資控制活動(dòng)和分包及設(shè)計(jì)變更部分的計(jì)價(jià)；五是保留政府對(duì)重要生產(chǎn)要素價(jià)格進(jìn)行干預(yù)的權(quán)力。如對(duì)市場(chǎng)某種資源緊缺時(shí)實(shí)行最高限價(jià)，規(guī)定最低日工資水平和部分工種最高日工資限價(jià)等。造價(jià)確定與投資控制貫穿項(xiàng)目建設(shè)全過程，而對(duì)項(xiàng)目投資影響最大的設(shè)計(jì)階段。在建設(shè)項(xiàng)目的整個(gè)壽命期內(nèi)，項(xiàng)目的初步設(shè)計(jì)基本上決定了建設(shè)項(xiàng)目的規(guī)模、結(jié)構(gòu)形式、建筑標(biāo)準(zhǔn)和使用功能，形成了設(shè)計(jì)概算，確定了投資的最高限額。施工圖設(shè)計(jì)完成后，編制出施工圖預(yù)算，準(zhǔn)確地計(jì)算出建設(shè)工程造價(jià)。因此，工程設(shè)計(jì)是影響和控制建設(shè)工程造價(jià)的關(guān)鍵環(huán)節(jié)和重要階段。長(zhǎng)期以來(lái)，我們?cè)诠こ淘靸r(jià)管理中，普遍忽視設(shè)計(jì)階段項(xiàng)目的投資控制，而往往把控制項(xiàng)目投資和工程造價(jià)的重點(diǎn)放在實(shí)施階段，投入了大量的人力、物力去審查或計(jì)算建筑安裝工程造價(jià)，很少考慮如何才能達(dá)到投入合理的資金，獲得美觀大方、功能齊全適用、經(jīng)濟(jì)合理的建筑產(chǎn)品。根據(jù)國(guó)內(nèi)外有關(guān)的統(tǒng)計(jì)資料表明：初步設(shè)計(jì)階段影響工程投資數(shù)額幅度的可能性為70—90%，在技術(shù)設(shè)計(jì)階段（施工圖設(shè)計(jì)）影響投資的可能性為30—75%；在施工階段（實(shí)施階段）的影響工程投資的可能性為5%—25%?；蛘呔唧w地說，設(shè)計(jì)階段影響工程投資的可能性為80%，而實(shí)施階段影響投資的可能性，充其量不會(huì)超過20%，即通過各種措施降低成本最大限度不外乎為20%以下。一般情況下設(shè)計(jì)圖紙一旦完成，“按圖施工”就是施工企業(yè)必須履行的原則，施工企業(yè)無(wú)權(quán)隨意變動(dòng)圖紙，也沒有時(shí)間、精力及承擔(dān)風(fēng)險(xiǎn)地去考慮優(yōu)化設(shè)計(jì)。而我國(guó)普遍存在著設(shè)計(jì)部門比較保守，有的設(shè)計(jì)只圖方便、憑經(jīng)驗(yàn)而不作方案對(duì)比，甚至盲目追求安全度和設(shè)計(jì)收費(fèi)，而至關(guān)重要的概預(yù)算控制則與設(shè)計(jì)院利益無(wú)關(guān)甚至違反，因此無(wú)從控制。工程設(shè)計(jì)和工程造價(jià)本來(lái)應(yīng)該是統(tǒng)一整體的相互配合、配合促進(jìn)的兩項(xiàng)工作，而在我們的實(shí)際工作中，卻如不同道路上奔馳的兩輛汽車，各行其道，互不關(guān)聯(lián)。設(shè)計(jì)部門只管設(shè)計(jì)質(zhì)量，一般不管工程造價(jià)的高低，給國(guó)家的建設(shè)資金造成了極大的浪費(fèi)。要改變這種不良局面，在設(shè)計(jì)階段，必須加強(qiáng)工程造價(jià)和設(shè)計(jì)之間的橫向聯(lián)合，推行限額設(shè)計(jì)，逐步實(shí)行以“價(jià)”定“量”的設(shè)計(jì)方法，在項(xiàng)目的投資范圍內(nèi)，按照“安全”“經(jīng)濟(jì)”“適用”“節(jié)儉”的原則進(jìn)行工程設(shè)計(jì)，促使設(shè)計(jì)人員精打細(xì)算，精心設(shè)計(jì)，達(dá)到在設(shè)計(jì)階段有效控制工程造價(jià)的目的；要優(yōu)化設(shè)計(jì)方案，其目的就是論證擬采用的設(shè)計(jì)方案技術(shù)上是否可行、功能上能否滿足需要、經(jīng)濟(jì)上是否合理、使用上是否安全可靠。尤其是在經(jīng)濟(jì)上，設(shè)計(jì)的優(yōu)化是很重要的控制手段，新工藝的使用、新材料的投入、一些局部設(shè)計(jì)的改變等，這些因素的變化，往往使工程造價(jià)大幅度增減。據(jù)研究資料顯示，建設(shè)項(xiàng)目的建筑系靈敏、空間平面、層數(shù)和層高、結(jié)構(gòu)和材料的選擇、設(shè)計(jì)的選型等因素，直接影響著工程造價(jià)的高低。所以，要想在設(shè)計(jì)階段控制工程造價(jià)，就一定要做好設(shè)計(jì)的優(yōu)選工作，在設(shè)計(jì)階段進(jìn)行設(shè)計(jì)招投標(biāo)和設(shè)計(jì)方案的競(jìng)選，并運(yùn)用價(jià)值工程等手段對(duì)備選方案進(jìn)行優(yōu)化，還要進(jìn)行設(shè)計(jì)方案的技術(shù)經(jīng)濟(jì)評(píng)價(jià)，真正達(dá)到以最優(yōu)的設(shè)計(jì)、最經(jīng)濟(jì)的投資，建造最好的工程項(xiàng)目的目的。建設(shè)工程造價(jià)全過程控制，是工程造價(jià)管理的主要表現(xiàn)形式，是提高項(xiàng)目投資效益的關(guān)鍵所在，它貫穿于決策評(píng)估階段、設(shè)計(jì)階段、工程承發(fā)包階段、施工實(shí)施階段、竣工驗(yàn)收階段等項(xiàng)目建設(shè)全過程。科學(xué)周密而有計(jì)劃地分階段設(shè)置投資控制目標(biāo)，可以通過目標(biāo)控制，在項(xiàng)目投資決策、設(shè)計(jì)、發(fā)包和實(shí)施階段，把投資發(fā)生額控制在批準(zhǔn)的限額以內(nèi)并隨時(shí)糾編，確保投資目標(biāo)順利實(shí)現(xiàn)，使投資估算、工程概算、設(shè)計(jì)預(yù)算、承包合同價(jià)更趨合理準(zhǔn)確，真實(shí)而客觀反映項(xiàng)目實(shí)際進(jìn)程發(fā)生額，有效防止概算超估算、預(yù)算超概算、竣工結(jié)算超預(yù)算這一“三超”現(xiàn)象的發(fā)生，最大程度地合理使用人力、物力、財(cái)力，從而取得較好的投資效益和社會(huì)效益。施工企業(yè)按照合同規(guī)定完成，經(jīng)驗(yàn)收質(zhì)量標(biāo)準(zhǔn)，并符合合同要求。與建設(shè)單位完成最后結(jié)算?？⒐ず蟮慕Y(jié)算審核是批準(zhǔn)建設(shè)項(xiàng)目工程造價(jià)的基礎(chǔ)。一段很長(zhǎng)的時(shí)間，完成了施工圖紙預(yù)算結(jié)算，結(jié)算完成最后階段的工程造價(jià)控制。是成本管理的問題得以解決的體現(xiàn)。因此，審計(jì)工作的完成解決是一項(xiàng)非常重要的工作，應(yīng)著重做好以下幾個(gè)方面的工作：1）審計(jì)的準(zhǔn)確輸出。是竣工決算審計(jì)中最重要和最復(fù)雜的，其中最細(xì)致的工作是，為防止建設(shè)工程竣工結(jié)算故意夸大產(chǎn)量，以增加項(xiàng)目的成本，應(yīng)嚴(yán)格按照規(guī)定的工程計(jì)算規(guī)則逐項(xiàng)審核。2）檢查正確性。審查中列出的價(jià)格與固定價(jià)格一致，其名稱、規(guī)格、計(jì)量單位，其內(nèi)容與單位估價(jià)表的價(jià)格對(duì)應(yīng)。3）審查費(fèi)標(biāo)準(zhǔn)與固定成本施工期間及工程造價(jià)的政策相符。總之，工程造價(jià)控制是一個(gè)全過程控制，應(yīng)該說，每個(gè)環(huán)節(jié)都不能忽視，而且每一個(gè)環(huán)節(jié)也很重要。隨著中國(guó)加入世貿(mào)組織，中國(guó)的投資主體多元化，投資方對(duì)降低成本，控制成本，提高投資效益日益重視。因此，改變?cè)泄こ淘靸r(jià)估算，概算，預(yù)算，合同價(jià)格，結(jié)算價(jià)，決算傳統(tǒng)模式，完善控制水平，發(fā)展全方位控制系統(tǒng)的投資項(xiàng)目，可以促進(jìn)我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)發(fā)展，并適應(yīng)全球經(jīng)濟(jì)一體化進(jìn)程。ShallowengineeringcostmanagementandinvestmentcontrolProjectconstructioncentraltaskistorealizetheprojectgoals.Fromtheobjectivesense,investmenttoachievethegoalofeconomicbenefitisownerrealembodiment,Andprojectcostdeterminationandinvestmentofeffectivecontroloftheengineeringconstructionmanagementisanimportantandindispensablepartofprojectmanagementhasaspecialposition.AsChina'seconomicsystemreform,thenationaleconomycontinuestodevelop,howtostrengthentheengineeringcostmanagement,improvetheprojectinvestmentbenefit?Thisiswhatthecurrentinvestmentandcostreformamajorissue.Costandinvestmentinthedevelopmentofnationaleconomyandsocialeconomicactivities,havealotofconsistentplace,butnotaconceptequivalent.Judgingfromthepurposeistomaketheinvestment,improvetheamountofcastcurrencycanguarantee,andrealizevalue-addedbackflow,Andimprovecostistomaketheinvestmentprojectengineeringpricelevelcontrolattargetwithinthequota,Judgingfrombehavioralprocess,investmentbehaviorprocessiscapitalinvestment+projectimplementation+projectcontrol+capitalrecycling,thecostofthebehaviorprocessiscostsure(includinginvestmentestimation,designbudgetaryestimateandconstructiondrawingbudget)+processcontrol+thefinalaccountsofthecompletedproject.Investmentbehaviorprocessthanthecostofbehavioralprocesslonger.Withtheoperationprocess,costofcapitalismakemonetaryfundtransformforachievinggoalswithinthelineofassets,investmentismakemonetaryfundtransformforassets,andthroughtheuseofassetsandmonetaryfundbackflow.Withthehistoricalprocess，afterrecovery，reformanddevelopment，formedarelativelycompletebudgetestimateofquotamanagementsystem.However，asthesocialistmarketeconomicdevelopment，thesystem'smanyproblemshavealsoexposed.Generallyspeaking，thebudgetestimateisbasedondirectparticipationinthemanagementofnationaleconomicactivityasaprecondition.Enterpriseisnottheactualeconomicentities.Duetothecharacteristicsoftheplannedeconomy，and，atthetimeundertheconditionsofproductivity，willinevitablybecomeashortageintheeconomy.Insevereshortageofcommoditiesundertheconditions，aslongasacertainlevelofinvestment，willbecertainoutputs.Inthisenvironment，theprojectplanningandtechnicalargumentationtherecanbenoeconomicanalysis.Statecontroloftheprojectcostconstitutekeyfactorsequipmentandmaterialsprices，wagesandtaxesofartificialdistribution.Inthisrelativelystableeconomicenvironment，thebudgetestimateforthesystemapprovedprojectcost，helpthegovernmenttocarryoutinvestmentplanstoplayamajorrole.Asthesocialistmarketeconomicsystemestablished，requiresustopredictprojectinvestmentandcontrol.Inrecentyears，internationalinvestmentprojectdevelopedtotherequirementsofpriorpre-controlandinthemiddleofcontrol.China，thetraditionalpracticeinanobjectivelightonthecausedecision-making，implementationheavy，lighttheeconomyandtechnology.First，theconsequencesofvictimization，Duetothetechnicalpersonneloftheprojecttechnicalandeconomicconceptsandaweakawarenessofcostcontrol，costmanagementmakesthequalitydifficulttoraise.ProjectCostcontrolisdifficulttoachievelong-termgoals.Second，thevariousstagesoftheprojectmanagementviewoftheabovecircumstances，Myfirstacademiainthe1980smadethewholeprocessofcostmanagementandcontrolconcept，buildingdepartmentswillstudythefeasibilityofprojectsandthebudgetsandfinalaccountstotwoextendedattherequestofthecorrespondingregulationsputourcostmanagementconceptsandmethodsreferredtoanewheight.OurtasknowistobemodernandcostmanagementinlinewithChina'snationalconditionsofthemarketeconomysystemgoal，learnfromtheadvancedexperienceofthedevelopedcountries，andestablishsoundmarketeconomiclawsofprojectcostmanagementsystem，effortstoincreasetheprojectcostlevels.Aninvestmentdecision-makingphaseoftheprojectcostmanagementconstructionprojectinvestmentdecision-makingstageisproposedprojectproposals;conductafeasibilitystudytodetermineinvestmentestimationandthefinalpreparationofdesigntask.Atthisstage，theproject'stechnicalandeconomicdecision-making，oftheconstructionprojectcostoftheprojectafterthecompletionoftheeconomicbenefitshaveadecisiveinfluence，Theconstructioncostisanimportantstagecontrol.China'scurrentstageoftheprojectcostfortheprojectmanagementforthepurposeofclearingprice，andfocusingonlyontheconstructionprocessofcostcontrol，neglectedbeforethestartoftheprojectinvestmentdecision-makingstageofcostcontrol.Investmentdecision-makingphaseofinvestmentprojectsisestimatedanimportantbasisfordecision-making.Ithasadirectimpactonnationaleconomicandfinancialanalysisoftheresultsofthereliabilityandaccuracy.Becauseofthisphaseisthepreliminaryworkofprojects，theinformationcannotbefully，comparableworksmoreorlessthatinformationaccumulatedrelativelysmall，estimatedinadequateandunscientific.Makesprojectcostmanagementandcostworkersisdifficultatthisstagedosomething.Thevariousstagesoftheprojectcostcontrolinthedecision-makingphaseprojectcostcontrol.Rightprojectplanningphaseofthecost，manyownershavethewrongunderstandingthatthelowerthecostthebetter.Costcontrolisnotaunilateralissue，andshouldbeanumberoffactors，acombinationofpractical，comprehensiveconsideration.Theconstructionprojectinvestmentdecision-makingstage，theproject'stechnicalandeconomicdecision-making，Costoftheprojectafterthecompletionoftheprojectandtheeconomicbenefits，withadecisiveroleinprojectcostcontrolisanimportantstage，rationallydefineandcontrolthedirectionoftheprojectcostofaccuratepositioningandbuildingOptimizationguidingrole.Inthedecision-makingphaseofthemostimportantistodoagoodjobfeasibilitystudy，theworkisdonewell，returnsoninvestmentandcanformagoodproportion.Otherwise，investmore，lesseffective，resultinginlossofcontrolandwasteofinvestment.Atpresent，someoftheprojectsplannedtheownersofdeparturefromthesubjectivedesiresofafeasibilitystudyonthelackofscientificproof.FeasibilityStudyuntrue，falseorengineeringfunctionsobtainingtheapprovaloftheirsuperiors，actuallyputintothefeasibilitystudywillbeawardedinthestudyfortheprojectafterthesmoothfunctioningburiedalotofhiddenproblems，leadtoinsufficientfollow-upfundsfortheprojectandhadtoextendthetimelimitsothattheprojectcouldnothaveplannedtheuseofcost-effective，evenbecomehopelesscompletionofthebeardworks.Therefore，inordertophaseintheinvestmentdecision-makingeffectivelycontrolconstructioncosts，wemustdothefollowingaspects:ⅰImplementationoftheconstructionprojectandcorporateaccountability，Constructionoftheprojectfromplanningtoimplementationoftheentireprocessandtheuseofthefundstorepayresponsibilitiestothepeople.inadditiontoestablishingalegalsystemandtheprojectsupervisionmatchingmechanismbythedepartmentsinchargeoftheindustryandsupervisiondepartmentsforsettingupamonitoringgrouptooverseetheuseoffunds.ⅱArealisticapproachtomarketanalysis，toavoidtheblindnessoftheprojectdecision-making，reducesandreducesinvestmentrisk.Fullyconsiderbuildingprojectsinthefuturemarketcompetitiveness，designtaskmorescientificandreliability.ⅲCapitalfinancingmusthaveaformalcommitmentdocument，thepartiesmustdoinvestmentfundsinplace，andfundsmusthavedocumentstoensurethattheprojectcanbeapprovedafterthescheduledimplementation.Tothevariousloanconditionsshouldbecarefullyanalyzedtominimizetheburdenofinterestandrepaymentpressure.ⅳTostrengthentheengineeringgeology，hydrology，geologyandland，water，electricity，transport，environmentalprojectssuchasexternalconditionsfortheworkofdepthtomaketheinvestmentestimatetherearesufficientgrounds.Investmentcostisacriticalpartofandmaincontent,itincludestheconstructionprojectfromconstructionpreparatorytocompletionacceptanceofthecostofcombined,anditconsistsofbuildingthecost,equipmenttoolsis,theengineeringconstructionotherfees,reserve,interestinterest,taxforfixedassetsinvestmentandthecurrentfundsandsoonacomposition.Thepricemechanismisthecoreofcostmanagementintheproblem,butalsoinvestmentmacrodecisionandimprovestheprojectinvestmentbenefitofacentralissue.Tostrengthenthecostmanagement,increasetheinvestmenteffects,mustformaunderthestate'smacroeconomiccontrol,takingmarketmainlyformedcostpricemechanism.Thetraditionalbudgetnormsystemundertheplannedeconomysystem,tostrengthentheinvestmentplanmanagement,reducewasteaspectshavecertainpositiverole.Butwiththesocialistmarketeconomyisgraduallyestablishanddevelop,thecurrentbudgetnormsystemandtheincreasinglydoesnotadapt:quotaof"quantity"and"price"noseparate,andformeda"livingmarket"and"deadunitprice",theconflictcan'tinthemarkettruly,promptlyandaccuratelyreflectingthecostofbuildingproducts,Thecurrentbudgetrationofcomprehensivedegreebigger,constructionmeansconsumepartisdead,stockingsconstituteengineeringentityconsumptionpartisdecided,andbythedesignofconstructioncostparts,suchasfeethandscheme,thecontentsuchasverticaltransportationshouldbebyconstructionenterpriseinensuringall-roundtoperformthecontractunderthepremiseofthemselves,thecurrentnorm,shouldbelongtothecontentsoftheNingGuHuacompetition,tothedetrimentofconstructionenterpriseandadvantage,competitiontowin;Thecurrentbudgetnormwithlegalnatureandforcedpropertiesofbudgetrationdirectfeefeesstandard,developersandcontractorsarealteredarbitrarily,orplannedpricingfortheLord;Thecurrentbudgetquotavaluationmainlybydirectfee,indirectfee,independentfee,profitandtaxesconstitute,inadditiontodirectfeetotakeeverythingcorrectlyoutsidetherestrate'sform,andfeesimmobilized,goagainstintuitiveyreflecttheprojectcontentprice,andwiththeinternationalquotedpricewaygapbiggeralso.Inordertowhichinvestmentmacrodecisionandimprovethebenefitofinvestmentproject,musttheplanformationofengineeringcostpricemechanism,insteadofunderthestate'smacroeconomiccontrolbymarketmainlyformedengineeringcostpricemechanism,wasalsomustinunityquantitycalculationrulesandsocialaveragerealconsumptionquota,followthecommodityeconomybasedonthelawofvalue,establishmentofmarketmainlyformedcostpricemechanism:oneistofullyrealize"pricevolumeseparation.Thegovernmentissuedtheunityofquantityandpricebudgetnormsystem,insteadofthegovernmentissuedengineeringconsumptionquota,unitpriceforseven,becomecurrentlyissuedguidedpriceswantseveryonetoexecuteinsteadreleasedmarketinformation,thusmakingthepriceguidancetothepriceofchangingwithrelativelystablephysicalconsumptionphaseseparation,2itisunifiedquantitycalculationrules.Willgraduallyaccordingtointernationalhabit,unifiedquantitiesname,unitofmeasurement,calculationrules,projectNumbersisnotonlybeneficialtothemarketforguidance,etc,butalsowiththeinternationalcommunity,Threeistoengineeringentityconsumptionandnonentityconsumption(constructionmeasuresexconsume)relativeapart.Thisishelpfultothecontractorplaytotheirrespectiveadvantages,competitiontowin;Thefourthissimplifiedtrivalfees.ThecurrentnormofeachZiMucostcannotdirectlyreflect,mustrecalculatefeescanbeknown,ZiMuaftereachandeveryitemconstructioncostofthetotalvalueoftherelationshipwithfuzzy,simplifythefare,eachpartialandZiMucostandpricerelationshipbecameclear,whichinvestmentcontrolactivitiesandsubcontractoranddesignthevariationvaluation,Fiveisreservedtothegovernmentofimportantfactorsofproductionpriceinterventionpower.Astothemarketsomeresourceswhenthehighestpricefixing,fixingminimumdailywageslevelandsometypeofhighestdailywageslimitetc.Costdeterminationandinvestmentcontrolthroughoutthewholeprojectconstruction,projectinvestmentthathasthelargesteffectonstageofdesign.Inconstructionprojectsonthelifeperiod,preliminarydesignoftheprojectofconstructionprojectbasicallydecidedthescale,structure,constructionstandardsandusefunction,formeddesignbudgetaryestimate,determinetheinvestmentceiling.Afterthecompletionoftheconstructiondrawingdesign,formulateconstructiondrawingbudget,accuratelycalculateconstructionengineeringcost.Therefore,engineeringdesignistoinfluenceandcontrolofconstructionengineeringcostofkeysectorsandanimportantstage.Foralongtime,weintheconstructioncostmanagement,ignoredincommondesignphaseprojectofinvestmentcontrol,andoftentakecontrolprojectinvestmentandprojectcostfocusesontheimplementationstage,putinagreatdealofmanpowerandmaterialresourcestorevieworcomputingarchitectureinstallationprojectcost,seldomconsiderhowtoreachintoreasonablefund,acquirebeautifulgenerous,completefunctionsapplicable,reasonableeconomyconstructionproducts.Accordingtothedomesticandforeignrelevantstatisticsshowthatthepreliminarydesignstageaffectedtheprojectinvestmentamounttheamplitudeofthepossibilityfor70-90percent,inthetechnicaldesignstage(constructiondesign)affectinvestmentpossibilitiesfor30-75%,Duringtheprojectconstructionphase(theimplementationstageeffectofprojectinvestmentpossibilitiesfor5%-25%.Orspecifically,designphaseaffecttheprojectinvestmentpossibilityto80%,andthepossibilityoftheimplementationstageaffectinvestment,atbestnotexceed20%,namelythroughvariousmeasurestoreducecostutmostnothingmorethan20percentforthefollowing.Normallydesigndrawingsoncecompleted,"accordingtodrawingconstruction"istheprincipleofconstructionenterprisemustperform,constructionenterprisesshallnotbeentitledtooptionalchangedrawings,alsohavenotime,energyandtakeriskstoconsideroptimizationdesign.Andourcountrytherearegenerallydesigndepartmentconservative,somedesignonlyfigureconvenient,withexperiencewithoutschemecontrast,evenblindpursuesafetyanddesignfees,andbudgetcontrolisvitalinterestswiththedesigninstitutehasnothingtodo,sodon'tevenbreakthecontrol.Engineeringdesignandprojectcostissupposedtobeaunifiedwholeofmutualcoordinationandcooperationtopromotethetwotasks,andinourpractice,butlikeadifferentpathBenztwocar,villagepopulated,withoutrelevance.Designdepartment;thedesignqualityandgeneralregardlessofengineeringcost,ortotheconstructionofthecountrycausedagreatwasteofmoney.Tochangethissituation,adverseinthedesignstage,wemuststrengthentheconstructioncostanddesignbetweenhorizontalcooperation,promotedesign-limited,graduallyexecutedwith"price"fixed"quantity"designmethods,intheprojectinvestmentscope,accordingto"safe""economy""application""frugal"principleforengineeringdesign,promptingdesignershavecarefully,elaboratedesign,achieveinthedesignstageeffectivecontroloftheprojectcostpurpose;Tooptimizethedesignofargumentation,thepurposeofwhichistoadoptthedesignschemeisittechnicallyfeasible,functioncansatisfytheneed,economicallywhetherreasonable,whetherusingonsafetyandreliability.Especiallyineconomy,designoptimizationisimportantmeansofcontrol,anewprocessofuse,newmaterialofdedication,somelocaldesignchangeetc,thesefactorschange,oftenmakeengineeringcostgreatlyincreaseordecrease.Accordingtoresearchdatashows,thedepartmentofconstructionprojectissensitive,spacelayout,layernumberandlayeraretall,structureandthechoiceofmaterials,designoftheselectionofthefactors,thedirectimpactonthediscretionoftheengineeringcost.So,wanttocontroltheengineeringcostinthedesignphase,shewilldoitwelldesignoptimizationofwork,inthedesignstagedesignbiddingandthedesignschemeofthecampaign,anduseofvalueengineeringmeansofalternativestooptimizedesignscheme,whichwillbethetechnicalandeconomicevaluation,achievetruewithoptimaldesign,themosteconomicinvestment,tobuildthebestprojectpurposes.Constructionengineeringcostcontrolprocess,isprojectcostmanagementisthemainform,istoimprovetheprojectinvestmentbenefitisthekey,itisperforativeindecisionevaluationphase,designphase,projectcontractingstage,constructionimplementationstage,suchasthecompletionacceptancestageprojectconstructionprocess.Scientificsubtleandsystematicallystagessetupinvestmentcontroltarget,canpassaimcontrol,intheprojectinvestmentdecision-making,design,andimplementationstage,theout-contractinginvestmentamountcontrolbeforetheapprovedlimitsandtorectifywithined.,ensureinvestmenttargetsmoothrealizationandmakeinvestmentestimation,projectbudget,contractingestimates,thedesigncontractpricemorereasonableaccurate,realandreflecttheobjectiveprojectreality,effectivelypreventingthebudgetprocessamountexceedstheestimation,thebudgetexceedsthebudgetestimates,thecompletionofthis"settlementSanChao"phenomenalhappenin