浅析工程造价管理与投资控制8大学论文

浅析工程造价管理与投资控制

工程项目建设的中心任务就是实现项目目标。从客观意义上讲，投资目标的实现才是业主经济效益的真正体现；而工程造价的确定与投资的有效控制是工程建设管理不可缺少的重要组成部分，在项目建设管理中有着特殊的地位。随着我国经济体制改革的不断深入，国民经济持续发展，怎样加强工程造价管理，提高项目投资效益？这是当前投资和造价改革的一个重大课题。

随着社会主义市场经济体制的确立，要求我们预测项目的投资并控制。近年来，国际投资项目的发展要求，事前预控，事中控制。而中国传统的做法，是客观的角度对事业决策，重执行，轻经济。

首先，由于技术人员的工程技术和经济观念和意识淡薄，成本控制，成本管理，使质量难以提高。工程造价控制是很难达到的长远目标。第二，各个阶段的项目管理鉴于上述情况，我国在八十年代提出了全过程的成本管理与控制的概念，建设部门将进行可行性研究和项目的预算和决算等，以扩大两方请求的相应规定，我们把成本管理的观念和方法提到了一个新高度。我们现在的任务是要现代成本管理符合中国国情的市场经济的系统目标，借鉴先进发达国家的经验，建立健全市场经济规律的工程造价管理体系，努力提高工程造价的水平。投资决策阶段的工程造价管理，建设项目投资决策阶段是提出项目建议书，进行可行性研究，确定投资估算，最终编制设计任务。在这个阶段，项目的技术和经济决策，对建设项目工程造价的工程完成后的经济效益有着决定性的影响，建造成本是一个重要的阶段控制。我国现阶段的工程造价进行的项目管理的目的是控制造价，注重施工过程的成本控制，忽略项目开始投资决策阶段的成本控制。投资决策阶段的投资项目，预算是一个重要的决策依据。它直接影响到国民经济及财务分析结果的可靠性和准确性。因为这个阶段是工程的前期工作，信息不完全，相同或相近工程积累的资料比较少，估计不够全面，不科学。使工程造价管理成本在现阶段很难有所作为。在决策阶段的工程造价控制。项目规划阶段的成本，许多业主有错误的理解，认为成本最低，最好。控制成本，不是单方面问题，而应该是一个多因素的影响，应结合实际，全面考虑。建设项目的投资决策阶段，项目的技

术和经济决策，对工程造价后期工程的经济效益，有决定性作用。决策阶段是项目成本控制的一个重要的阶段，合理确定和控制方向的工程造价准确定位和建立优化的指导作用。在决策阶段最重要的是做好可行性研究。这项工作做得好，投资回报率，能够形成一个良好的比例。否则，投资多，收效不大，导致投资失控和投资浪费。目前，一些项目的策划，从主观愿望的可行性研究方面，缺乏科学论证。可行性研究报告不真实，虚假或工程职能未经付诸实际，可行性研究在研究项目批出后，显现不少隐患，结果导致没有足够的后续资金支持项目，并延长时限，使该项目没有达到计划的使用效益，甚至成为竣工无望的工程。因此，如要在投资决策中有效地控制工程造价，必须做好以下几方面的工作：1）实施建设项目法人责任制，工程应从规划到执行的整个过程和资金偿还的使用上责任落实到人。除了要确立法律制度和工程监理配套机制，还应由相关主管部门组织工商及监管部门成立监察小组，负责监督资金的使用。

2）以实事求是的态度进行市场分析，以避免盲目性，对项目决策，减少和降低投资风险。充分考虑建设项目在未来的市场竞争力，保证设计任务科学性和可靠性。

3）资金必须有正式的承诺文件，各方必须做到到位资金必须有文件，以确保可以批准立项后，按原定执行。对各项贷款的条件应仔细分析，以减少利息负担和还款压力。

4）加强工程地质、水文地质、土地、水、电力、交通、环保工程等外部条件的工作深度，使投资估算有充分的理由。同时广泛调查研究，比较同类项目，认真进行功能分析，多方案比较和选择。经过充分的技术论证和经济评价，最后选择技术先进，实用可靠。经济合理的项目，计算出一个更准确的估计投资额，使工程造价从一开始就定位在一个较为合理的水平。

造价和投资在国民经济发展中和社会经济活动中，有很多一致的地方，但不是一个等同的概念。从目的来看，搞好投资是为了使投下去的一定量的货币能保证回流，并实现增值；而搞好造价是为了使投资项目的工程价格水平控制在目标额度之内；从行为过程来看投资的行为过程是资金投入+项目实施+项目控制+资金

回收，造价的行为过程是造价确定（包括投资估算、设计概算、施工图预算）+过程控制+竣工决算。投资的行为过程比造价的行为过程更长。同是资金运作过程，造价是使货币资金转化为实现目标额度内的资产，而投资是使货币资金转化为资产，并通过资产的使用又使货币资金回流。

造价是投资的一个关键部分和主要内容，它包括建设工程从建设筹备到竣工验收所需费用的总和，它由建筑安装工程费、设备工具购置费、工程建设其他费用、预备费、建设期贷款利息、固定资产投资方向调节税和铺底流动资金等项组成。价格机制是造价管理的核心问题，也是投资宏观决策和提高项目投资效益的一个核心问题。要加强造价管理，提高投资效益，必须形成一个国家宏观调控下，以市场形成造价为主的价格机制。

传统的预算定额制度在计划经济体制下，对加强计划管理，减少投资浪费等方面起到了一定的积极作用。但随着社会主义市场经济的逐步建立和发展，现行预算定额制度与之越来越不相适应：定额中“量”和“价”没有分开，形成了“活市场”和“死单价”的矛盾，不能在市场中真实地、及时地、准确地反映建筑产品的造价；现行预算定额中综合程度较大，施工手段消耗部分统得较死，构成工程实体消耗部分是由设计决定的，而施工消耗部分，如脚手方案、垂直运输等内容应由施工企业在确保全面履行合同的前提下自行决定，现行定额中，把本应属于竞争的内容凝固化了，不利于施工企业发挥优势，竞争取胜；现行预算定额带有法定性质和强制性质，对预算定额直接费的取费标准，开发商和承包商都不得随意改变，还是计划定价为主；现行预算定额计价主要由直接费、间接费、独立费、利润和税金构成，除直接费外其余各项都以取费率的形式出现，取费固定化，不利于直观地反映各项工程内容的价格，并与国际报价方式差距也较大。

为了有利于投资宏观决策和提高项目的投资效益，必须把计划形成工程造价的价格机制，改为国家宏观调控下以市场形成工程造价为主的价格机制，也就是要在统一工程量计算规则和社会平均实物消耗量定额的基础上，遵循商品经济价格规律，建立以市场形成造价为主的价格机制：一是全面实现“量价分离”。把政府发布量价合一的预算定额制度，改为政府发布工程消耗量定额，单价随行就市，

变目前发布指导价要大家执行改为发布市场信息价进行指导，从而使不断变化的价格同相对稳定的实物消耗量相分离；二是统一工程量计算规则。要逐步按照国际习惯，统一工程量名称、计量单位、计算规则、项目编号等，既有利于指导市场，又有利于同国际接轨；三是将工程实体消耗和非实体消耗（施工措施性消耗）相对分开。这有利于承包商发挥各自优势，竞争取胜；四是简化繁琐取费。现行定额中各子目的造价不能直接反映，必须重新计算取费后才能明了，各子目、各分项工程的造价与总价的关系模糊，简化取费后，各分项及子目的造价与总价的关系变得清晰，有利于投资控制活动和分包及设计变更部分的计价；五是保留政府对重要生产要素价格进行干预的权力。如对市场某种资源紧缺时实行最高限价，规定最低日工资水平和部分工种最高日工资限价等。造价确定与投资控制贯穿项目建设全过程，而对项目投资影响最大的设计阶段。在建设项目的整个寿命期内，项目的初步设计基本上决定了建设项目的规模、结构形式、建筑标准和使用功能，形成了设计概算，确定了投资的最高限额。施工图设计完成后，编制出施工图预算，准确地计算出建设工程造价。因此，工程设计是影响和控制建设工程造价的关键环节和重要阶段。

长期以来，我们在工程造价管理中，普遍忽视设计阶段项目的投资控制，而往往把控制项目投资和工程造价的重点放在实施阶段，投入了大量的人力、物力去审查或计算建筑安装工程造价，很少考虑如何才能达到投入合理的资金，获得美观大方、功能齐全适用、经济合理的建筑产品。根据国内外有关的统计资料表明：初步设计阶段影响工程投资数额幅度的可能性为70—90%，在技术设计阶段（施工图设计）影响投资的可能性为30—75%；在施工阶段（实施阶段）的影响工程投资的可能性为5%—25%。或者具体地说，设计阶段影响工程投资的可能性为80%，而实施阶段影响投资的可能性，充其量不会超过20%，即通过各种措施降低成本最大限度不外乎为20%以下。一般情况下设计图纸一旦完成，“按图施工”就是施工企业必须履行的原则，施工企业无权随意变动图纸，也没有时间、精力及承担风险地去考虑优化设计。而我国普遍存在着设计部门比较保守，有的设计只图方便、凭经验而不作方案对比，甚至盲目追求安全度和设计收费，而至关重

要的概预算控制则与设计院利益无关甚至违反，因此无从控制。

工程设计和工程造价本来应该是统一整体的相互配合、配合促进的两项工作，而在我们的实际工作中，却如不同道路上奔驰的两辆汽车，各行其道，互不关联。设计部门只管设计质量，一般不管工程造价的高低，给国家的建设资金造成了极大的浪费。要改变这种不良局面，在设计阶段，必须加强工程造价和设计之间的横向联合，推行限额设计，逐步实行以“价”定“量”的设计方法，在项目的投资范围内，按照“安全”“经济”“适用”“节俭”的原则进行工程设计，促使设计人员精打细算，精心设计，达到在设计阶段有效控制工程造价的目的；要优化设计方案，其目的就是论证拟采用的设计方案技术上是否可行、功能上能否满足需要、经济上是否合理、使用上是否安全可靠。尤其是在经济上，设计的优化是很重要的控制手段，新工艺的使用、新材料的投入、一些局部设计的改变等，这些因素的变化，往往使工程造价大幅度增减。据研究资料显示，建设项目的建筑系灵敏、空间平面、层数和层高、结构和材料的选择、设计的选型等因素，直接影响着工程造价的高低。所以，要想在设计阶段控制工程造价，就一定要做好设计的优选工作，在设计阶段进行设计招投标和设计方案的竞选，并运用价值工程等手段对备选方案进行优化，还要进行设计方案的技术经济评价，真正达到以最优的设计、最经济的投资，建造最好的工程项目的目的。

建设工程造价全过程控制，是工程造价管理的主要表现形式，是提高项目投资效益的关键所在，它贯穿于决策评估阶段、设计阶段、工程承发包阶段、施工实施阶段、竣工验收阶段等项目建设全过程。科学周密而有计划地分阶段设置投资控制目标，可以通过目标控制，在项目投资决策、设计、发包和实施阶段，把投资发生额控制在批准的限额以内并随时纠编，确保投资目标顺利实现，使投资估算、工程概算、设计预算、承包合同价更趋合理准确，真实而客观反映项目实际进程发生额，有效防止概算超估算、预算超概算、竣工结算超预算这一“三超”现象的发生，最大程度地合理使用人力、物力、财力，从而取得较好的投资效益和社会效益。

施工企业按照合同规定完成，经验收质量标准，并符合合同要求。与建设单

位完成最后结算。竣工后的结算审核是批准建设项目工程造价的基础。一段很长的时间，完成了施工图纸预算结算，结算完成最后阶段的工程造价控制。是成本管理的问题得以解决的体现。因此，审计工作的完成解决是一项非常重要的工作，应着重做好以下几个方面的工作：

1）审计的准确输出。是竣工决算审计中最重要和最复杂的，其中最细致的工作是，为防止建设工程竣工结算故意夸大产量，以增加项目的成本，应严格按照规定的工程计算规则逐项审核。

2）检查正确性。审查中列出的价格与固定价格一致，其名称、规格、计量单位，其内容与单位估价表的价格对应。

3）审查费标准与固定成本施工期间及工程造价的政策相符。

总之，工程造价控制是一个全过程控制，应该说，每个环节都不能忽视，而且每一个环节也很重要。随着中国加入世贸组织，中国的投资主体多元化，投资方对降低成本，控制成本，提高投资效益日益重视。因此，改变原有工程造价估算，概算，预算，合同价格，结算价，决算传统模式，完善控制水平，发展全方位控制系统的投资项目，可以促进我国社会主义市场经济发展，并适应全球经济一体化进程。

Shallow engineering cost management and investment control

Project construction central task is to realize the project goals. From the objective sense, investment to achieve the goal of economic benefit is owner real embodiment, And project cost determination and investment of effective control of the engineering construction management is an important and indispensable part of project management has a special position. As China's economic system reform, the national economy continues to develop, how to strengthen the engineering cost management, improve the project investment benefit? This is what the current investment and cost reform a major issue. Cost and investment in the development of national economy and social economic activities, have a lot of consistent place, but not a concept equivalent. Judging from the purpose is to make the investment, improve the amount of cast currency can guarantee, and realize value-added backflow, And improve cost is to make the investment project engineering price level control at target within the quota, Judging from behavioral process, investment behavior process is capital investment + project implementation + project control + capital recycling, the cost of the behavior process is cost sure (including investment estimation, design budgetary estimate and construction drawing budget) + process control + the final accounts of the completed project. Investment behavior process than the cost of behavioral process longer. With the operation process, cost of capital is make monetary fund transform for achieving goals within the line of assets, investment is make monetary fund transform for assets, and through the use of assets and monetary fund backflow.

With the historical process，after recovery，reform and development，formed a relatively complete budget estimate of quota management system. However，as the socialist market economic development，the system's many problems have also exposed. Generally speaking，the budget estimate is based on direct participation in the management of national economic activity as a precondition. Enterprise is not the

actual economic entities. Due to the characteristics of the planned economy，and，at the time under the conditions of productivity，will inevitably become a shortage in the economy.

In severe shortage of commodities under the conditions，as long as a certain level of investment，will be certain outputs. In this environment，the project planning and technical argumentation there can be no economic analysis. State control of the project cost constitute key factors equipment and materials prices，wages and taxes of artificial distribution. In this relatively stable economic environment，the budget estimate for the system approved project cost，help the government to carry out investment plans to play a major role.

As the socialist market economic system established，requires us to predict project investment and control. In recent years，international investment project developed to the requirements of prior pre-control and in the middle of control. China，the traditional practice in an objective light on the cause decision-making，implementation heavy，light the economy and technology.

First，the consequences of victimization，Due to the technical personnel of the project technical and economic concepts and a weak awareness of cost control，cost management makes the quality difficult to raise. Project Cost control is difficult to achieve long-term goals.

Second，the various stages of the project management view of the above circumstances，My first academia in the 1980s made the whole process of cost management and control concept，building departments will study the feasibility of projects and the budgets and final accounts to two extended at the request of the corresponding regulations put our cost management concepts and methods referred to a new height.

Our task now is to be modern and cost management in line with China's national conditions of the market economy system goal，learn from the advanced experience of the developed countries，and establish sound market economic laws of project cost management system，efforts to increase the project cost levels. An investment

decision-making phase of the project cost management construction project investment decision-making stage is proposed project proposals; conduct a feasibility study to determine investment estimation and the final preparation of design task. At this stage，the project's technical and economic decision-making，of the construction project cost of the project after the completion of the economic benefits have a decisive influence，The construction cost is an important stage control.

China's current stage of the project cost for the project management for the purpose of clearing price，and focusing only on the construction process of cost control，neglected before the start of the project investment decision-making stage of cost control. Investment decision-making phase of investment projects is estimated an important basis for decision-making. It has a direct impact on national economic and financial analysis of the results of the reliability and accuracy. Because of this phase is the preliminary work of projects，the information cannot be fully，comparable works more or less that information accumulated relatively small，estimated inadequate and unscientific. Makes project cost management and cost workers is difficult at this stage do something.

The various stages of the project cost control in the decision-making phase project cost control. Right project planning phase of the cost，many owners have the wrong understanding that the lower the cost the better. Cost control is not a unilateral issue，and should be a number of factors， a combination of practical，comprehensive consideration. The construction project investment decision-making stage，the project's technical and economic decision-making，Cost of the project after the completion of the project and the economic benefits，with a decisive role in project cost control is an important stage，rationally define and control the direction of the project cost of accurate positioning and building Optimization guiding role.

In the decision-making phase of the most important is to do a good job feasibility study，the work is done well，returns on investment and can form a good proportion. Otherwise，invest more，less effective，resulting in loss of control and waste of investment.

At present，some of the projects planned the owners of departure from the subjective desires of a feasibility study on the lack of scientific proof. Feasibility Study untrue，false or engineering functions obtaining the approval of their superiors，actually put into the feasibility study will be awarded in the study for the project after the smooth functioning buried a lot of hidden problems，lead to insufficient follow-up funds for the project and had to extend the time limit so that the project could not have planned the use of cost-effective，even become hopeless completion of the beard works.

Therefore，in order to phase in the investment decision-making effectively control construction costs，we must do the following aspects:

ⅰImplementation of the construction project and corporate accountability，Construction of the project from planning to implementation of the entire process and the use of the funds to repay responsibilities to the people. in addition to establishing a legal system and the project supervision matching mechanism by the departments in charge of the industry and supervision departments for setting up a monitoring group to oversee the use of funds.

ⅱA realistic approach to market analysis，to avoid the blindness of the project decision-making，reduces and reduces investment risk. Fully consider building projects in the future market competitiveness，design task more scientific and reliability.

ⅲCapital financing must have a formal commitment document，the parties must do investment funds in place，and funds must have documents to ensure that the project can be approved after the scheduled implementation. To the various loan conditions should be carefully analyzed to minimize the burden of interest and repayment pressure.

ⅳTo strengthen the engineering geology，hydrology，geology and land，water，electricity，transport，environmental projects such as external conditions for the work of depth to make the investment estimate there are sufficient grounds.

Investment cost is a critical part of and main content, it includes the construction

project from construction preparatory to completion acceptance of the cost of combined, and it consists of building the cost, equipment tools is, the engineering construction other fees, reserve, interest interest, tax for fixed assets investment and the current funds and so on a composition. The price mechanism is the core of cost management in the problem, but also investment macro decision and improves the project investment benefit of a central issue. To strengthen the cost management, increase the investment effects, must form a under the state's macroeconomic control, taking marketmainly formed cost price mechanism.

The traditional budget norm system under the planned economy system, to strengthen the investment plan management, reduce waste aspects have certain positive role. But with the socialist market economy is gradually establish and develop, the current budget norm system and the increasingly does not adapt: quota of "quantity" and "price" no separate, and formed a "living market" and "dead unit price", the conflict can't in the market truly, promptly and accurately reflecting the cost of building products, The current budget ration of comprehensive degree bigger, construction means consume part is dead, stockings constitute engineering entity consumption part is decided, and by the design of construction cost parts, such as feet hand scheme, the content such as vertical transportation should be by construction enterprise in ensuring all-round to perform the contract under the premise of themselves, the current norm, should belong to the contents of the NingGuHua competition, to the detriment of construction enterprise and advantage, competition to win; The current budget norm with legal nature and forced properties of budget ration direct fee fees standard, developers and contractors are altered arbitrarily, or planned pricing for the Lord; The current budget quota valuation mainly by direct fee, indirect fee, independent fee, profit and taxes constitute, in addition to direct fee to take everything correctly outside the rest rate's form, and fees immobilized, go against intuitivey reflect the project content price, and with the international quoted price way gap bigger also.

In order to which investment macro decision and improve the benefit of

investment project, must the plan formation of engineering cost price mechanism, instead of under the state's macroeconomic control by market mainly formed engineering cost price mechanism, was also must in unity quantity calculation rules and social average real consumption quota, follow the commodity economy based on the law of value, establishment of market mainly formed cost price mechanism: one is to fully realize "price volume separation. The government issued the unity of quantity and price budget norm system, instead of the government issued engineering consumption quota, unit price for seven, become currently issued guided prices wants everyone to execute instead released market information, thus making the price guidance to the price of changing with relatively stable physical consumption phase separation, 2 it is unified quantity calculation rules. Will gradually according tointernational habit, unified quantities name, unit of measurement, calculation rules, project Numbers is not only beneficial to the market for guidance, etc, but also with the international community, Three is to engineering entity consumption and non entity consumption (construction measure sex consume) relative apart. This is helpful to the contractor play to their respective advantages, competition to win; The fourth is simplified trival fees. The current norm of each ZiMu cost cannot directly reflect, must recalculate fees can be known, ZiMu after each and every item construction cost of the total value of the relationship with fuzzy, simplify the fare, each partial and ZiMu cost and price relationship became clear, which investment control activities and subcontractor and design the variation valuation, Five is reserved to the government of important factors of production price intervention power. As to the market some resources when the highest price fixing, fixing minimum daily wages level and some type of highest daily wages limit etc.

Cost determination and investment control throughout the whole project construction, project investment that has the largest effect on stage of design. In construction projects on the life period, preliminary design of the project of construction project basically decided the scale, structure, construction standards and use function, formed design budgetary estimate, determine the investment ceiling.

After the completion of the construction drawing design, formulate construction drawing budget, accurately calculate construction engineering cost. Therefore, engineering design is to influence and control of construction engineering cost of key sectors and an important stage.

For a long time, we in the construction cost management, ignored in common design phase project of investment control, and often take control project investment and project cost focuses on the implementation stage, put in a great deal of manpower and material resources to review or computing architecture installation project cost, seldom consider how to reach into reasonable fund, acquire beautiful generous, complete functions applicable, reasonable economy construction products. According to the domestic and foreign relevant statistics show that the preliminary design stage affected the project investment amount the amplitude of the possibility for 70-90 percent, in the technical design stage (construction design) affect investment possibilities for 30-75%, During the project construction phase (the implementation stage effect of project investment possibilities for 5% - 25%. Or specifically, design phase affect the project investment possibility to 80%, and the possibility of theimplementation stage affect investment, at best not exceed 20%, namely through various measures to reduce cost utmost nothing more than 20 per cent for the following. Normally design drawings once completed, "according to drawing construction" is the principle of construction enterprise must perform, construction enterprises shall not be entitled to optional change drawings, also have no time, energy and take risks to consider optimization design. And our country there are generally design department conservative, some design only figure convenient, with experience without scheme contrast, even blind pursue safety and design fees, and budget control is vital interests with the design institute has nothing to do, so don't even break the control.

Engineering design and project cost is supposed to be a unified whole of mutual coordination and cooperation to promote the two tasks, and in our practice, but like a different path Benz two car, village populated, without relevance. Design department;

the design quality and general regardless of engineering cost, or to the construction of the country caused a great waste of money. To change this situation, adverse in the design stage, we must strengthen the construction cost and design between horizontal cooperation, promote design-limited, gradually executed with "price" fixed "quantity" design methods, in the project investment scope, according to "safe" "economy" "application" "frugal" principle for engineering design, prompting designers have carefully, elaborate design, achieve in the design stage effective control of the project cost purpose; To optimize the design of argumentation, the purpose of which is to adopt the design scheme is it technically feasible, function can satisfy the need, economically whether reasonable, whether using on safety and reliability. Especially in economy, design optimization is important means of control, a new process of use, new material of dedication, some local design change etc, these factors change, often make engineering cost greatly increase or decrease. According to research data shows, the department of construction project is sensitive, space layout, layer number and layer are tall, structure and the choice of materials, design of the selection of the factors, the direct impact on the discretion of the engineering cost. So, want to control the engineering cost in the design phase, she will do it well design optimization of work, in the design stage design bidding and the design scheme of the campaign, and use of value engineering means of alternatives to optimize design scheme, which will be the technical and economic evaluation, achieve true with optimal design, the most economic investment, tobuild the best project purposes.

Construction engineering cost control process, is project cost management is the main form, is to improve the project investment benefit is the key, it is perforative in decision evaluation phase, design phase, project contracting stage, construction implementation stage, such as the completion acceptance stage project construction process. Scientific subtle and systematically stages setup investment control target, can pass aim control, in the project investment decision-making, design, and implementation stage, the out-contracting investment amount control before the approved limits and to rectify within ed., ensure investment target smooth realization

and make investment estimation, project budget, contracting estimates, the design contract price more reasonable accurate, real and reflect the objective project reality, effectively preventing the budget process amount exceeds the estimation, the budget exceeds the budget estimates, the completion of this "settlement SanChao" phenomenal happening, to the greatest extent reasonably using human, material and financial resources, thus achieve better investment benefit and social benefit.

Do a good job clearing price completion of the assessment project is the completion of settlement construction enterprises in accordance with the provisions of the contract internal completed by the contractor，experience resumption quality standards and comply with contract requirements，to the building of units of the final settlement price of the project. After the completion of the audit settlement is approved construction project cost basis. Clearing the completion phase project cost control. For a long time，the completion of construction drawings-clearing budget is the cost management problems to be solved. Therefore，the completion of the audit settlement is a very important task，should focus on accomplishing the following aspects:

To audit the accuracy of output. The project is the completion of audit settlement audit，the most important and most complex，one of the most meticulous work，must plan to the completion of the project，design changes and construction site as the basis，fixed in strict accordance with the provisions of engineering calculation rules itemized audit，to prevent the construction of the project completed clearing inflated output to increase the cost of the project. Review of fixed quote is correct. Review included a breakdown of the price with a fixed price in line，their names，specifications，Measurement units and the contents contained units with the valuation; for the price of conversion，First review of whether the conversion price is fixed allowed，followed by review of the conversion price is correct. Review fee standards with fixed costs during the construction and engineering cost of the policy. 1985 summary，project cost control is a whole process of control，it should be said that every link is no room for complacency，and each one links are also important.