建筑工程造價(jià)預(yù)算的現(xiàn)有問題和解決途徑

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Constructionprojectcostbudgetofthe

existingproblemsandsolutions摘要：市場(chǎng)經(jīng)濟(jì)體制下，建筑工程項(xiàng)目都帶有市場(chǎng)性和經(jīng)濟(jì)性，控制好建筑工程造價(jià)，對(duì)于提升項(xiàng)目投資收益和維護(hù)建筑企業(yè)可持續(xù)發(fā)展有著重要意義。本文歸納了建筑工程造價(jià)預(yù)算中的現(xiàn)有問題，分析了其產(chǎn)生原因，并提出了建筑工程造價(jià)預(yù)算控制和管理對(duì)策。Pickto:underthemarketeconomicsystem,constructionengineeringprojectswiththemarketabilityandeconomy,controltheconstructionprojectcost,toimproveprojectreturnoninvestmentandmaintenanceofthebuildingenterprisesustainabledevelopmenthasimportantsignificance.Thispapersummarizestheexistingproblemsinconstructionoftheprojectcostbudget,analyzesitscauses,andputforwardtheconstructionprojectcostbudgetcontrolandmanagementmeasures.關(guān)鍵詞：工程造價(jià)；預(yù)算；問題；控制Keywords:engineeringcost;Budget;Theproblem;control近年來，隨著國(guó)民經(jīng)濟(jì)的快速發(fā)展，建筑工程項(xiàng)目的投資規(guī)模逐漸增大，如何提升造價(jià)管理工作有效性，提升工程項(xiàng)目經(jīng)濟(jì)效益和社會(huì)效益，已經(jīng)成為建筑行業(yè)熱點(diǎn)問題。建筑工程造價(jià)預(yù)算是工程項(xiàng)目投資的重要依據(jù)，在項(xiàng)目投資管理過程中有著舉足輕重的地位。傳統(tǒng)建筑工程造價(jià)預(yù)算存在諸多弊端，制約著工程造價(jià)控制工作成效，現(xiàn)將筆者對(duì)這些問題的認(rèn)識(shí)闡述如下。Inrecentyears,withtherapiddevelopmentofnationaleconomy,constructionoftheprojectinvestmentscaleincreasesgradually,howtoimprovecostmanagementworkeffectiveness,improveprojecteconomicandsocialbenefits,hasbecomeahotissue,whichhasbecometheconstructionindustry.Constructionprojectcostbudgetistheimportantbasisforprojectinvestment,hasapivotalpositionintheprocessofprojectinvestmentmanagement.Manydisadvantagesexisttraditionalarchitecturalprojectcostbudget,restrictstheengineeringcostcontrolwork,nowwilltheunderstandingoftheseissuesinthispaper,theauthorisasfollows..建筑工程造價(jià)預(yù)算的現(xiàn)有問題Constructionprojectcostbudgetoftheexistingproblems建筑工程項(xiàng)目涉及因素多，影響工程造價(jià)的原因較為復(fù)雜，因而工程項(xiàng)目造價(jià)控制應(yīng)貫穿于工程施工的始終，但目前由于工程造價(jià)管理不到位，經(jīng)常出現(xiàn)建筑工程超預(yù)算問題，影響工程的投資收益。造成超預(yù)算的原因主要有以下幾點(diǎn)：Constructionengineeringprojectinvolvesfactorstoaffect,thecauseoftheconstructioncostisrelativelycomplex,soprojectcostcontrolshouldbeconsistentlythroughouttheprojectconstruction,butatthemomentduetotheengineeringcostmanagementdoesnotreachthedesignatedposition,oftenappearconstructionengineeringbudgetproblems,affectingtheprojectinvestmentbenefit.Thecauseofoverbudgetmainlyincludethefollowing:工程造價(jià)受外在因素影響theprojectcostisinfluencedbyexternalfactors建筑工程項(xiàng)目建設(shè)周期長(zhǎng)，工程造價(jià)的影響因素多，施工過程中市場(chǎng)條件不斷變化，材料價(jià)格隨市場(chǎng)條件不斷上下波動(dòng)。即使工程造價(jià)預(yù)算預(yù)算中市場(chǎng)風(fēng)險(xiǎn)、材料價(jià)格變化等問題考慮在內(nèi)，對(duì)工程預(yù)算留有余地，也難以準(zhǔn)確預(yù)測(cè)市場(chǎng)及外界條件的變化，工程造價(jià)預(yù)算仍然不能做到準(zhǔn)確無誤。Constructionengineeringprojectconstructioncycleislong,theinfluencefactorsofengineeringcost,constructionintheprocessofchangingmarketconditions,materialpriceconstantlyfluctuatewithmarketconditions.Eveniftheprojectcostbudgetabudgetproblemsuchasmarketrisk,thematerialpricechangesintoaccount,foraprojectbudget,alsodifficulttoaccuratelypredictthechangeofmarketandexternalconditions,theprojectcostbudgetstillcan'tdoitaccurately.概預(yù)算編制不合理thebudgetestablishmentisnotreasonable一些預(yù)算編制人員對(duì)工程情況了解不夠全面、深入，造成造價(jià)預(yù)算缺項(xiàng)、漏項(xiàng)，無法準(zhǔn)確地預(yù)測(cè)工程實(shí)施費(fèi)用的支出。這樣一來工程造價(jià)預(yù)算失去了指導(dǎo)性和科學(xué)性，實(shí)際施工中建設(shè)單位為了保證工程施工質(zhì)量和施工進(jìn)度，不得不采取一些超預(yù)算行為。Somebudgetingpersonnelhasnotenoughcomprehensiveandin-depthknowledgeinengineering,havecostrelatingtobudgetshortage,leakage,unabletoaccuratelypredicttheprojectexpenditures.Solostinstructionalandscientificprojectcostbudget,theactualconstructionoftheconstructionunitinordertoensureconstructionqualityandconstructionprogress,havetotakesomeofthesurplusbehavior.施工圖結(jié)算不合理constructionsettlementisnotreasonable施工圖結(jié)算中，涉及的建筑材料和施工機(jī)械設(shè)備種類比較多，要使每種材料和設(shè)備的價(jià)格均得到明確比較困難，定額中只能明確出一部分材料和設(shè)備的價(jià)格，這導(dǎo)致了材料結(jié)算失控。除此之外，建筑工程施工過程中常常會(huì)發(fā)生工程變更，而預(yù)算人員對(duì)實(shí)際施工情況不夠了解，導(dǎo)致結(jié)算中僅僅增加工程量的造價(jià)，而沒有減去減少的工程量所對(duì)應(yīng)的造價(jià)。,involvedintheconstructiondrawingandsettlementaremanybuildingmaterialsandconstructionmachineryandequipment,tomakeeachtypeofmaterialandequipmentpriceisclearlymoredifficult,quotacanclearoutthepartofthepriceofthematerialsandequipment,thisledtothematerialbalanceoutofcontrol.Inaddition,buildingconstructionprocessengineeringchangeoftenoccur,andnotenoughbudgetpersonneltotheactualconstructionsituation,leadtosettlementonlyincreaseinthecostoftheprojectquantity,andnominusthecorrespondingcostwillbereducedquantities.施工過程中的造價(jià)控制不充分intheprocessofconstructioncostcontrolisnotsufficient以往，工程造價(jià)的預(yù)算管理往往僅在設(shè)計(jì)階段得到重視，而在施工階段被忽略。實(shí)際上，建筑工程的施工過程中經(jīng)常要面對(duì)施工地點(diǎn)、施工人員、施工環(huán)境和條件的變化，強(qiáng)化施工過程中的造價(jià)控制才是避免超預(yù)算問題的重點(diǎn)和難點(diǎn)。目前，一些單位在工程施工階段的造價(jià)造價(jià)管理流于形式，過于簡(jiǎn)單和程式化，尚未實(shí)現(xiàn)全面、深入的造價(jià)管理，沒有對(duì)超預(yù)算部分提起重視和及時(shí)采取控制措施。Inthepast,theprojectcostbudgetmanagementoftenonlygetalltheattentioninthedesignphase,andinconstructionstageareignored.Infact,theconstructionprocessofconstructionprojectsoftenhavetofacetheconstructionsite,constructionpersonnel,constructionenvironmentandconditionschange,strengthentheconstructionprocessofcostcontrolisthekeyanddifficultpointforavoidtheoverbudgetissues.Atpresent,someunitsintheprojectconstructionstageofcostcostmanagementbecomeamereformality,toosimpleandstylized,costmanagementhasyettorealizecomprehensiveandin-depth,notoverseriouslyandtaketimelycontrolmeasures.建設(shè)單位管理不到位1.5theconstructionunitmanagementdoesnotreachthedesignatedposition建筑工程工序復(fù)雜、周期長(zhǎng)，如果施工得不到有效的管理，施工情況

得不到及時(shí)的反饋，就會(huì)造成造價(jià)失控，因而工程造價(jià)預(yù)算的實(shí)施需要科學(xué)、到位的規(guī)范化管理。但目前很多建設(shè)單位對(duì)工程預(yù)算的管理顯然還不到位，造成工程造價(jià)預(yù)算編制內(nèi)容和實(shí)際情況之間嚴(yán)重脫節(jié)，使工程預(yù)算失去了其約束和指導(dǎo)作用。Constructionprocessiscomplicated,cycleislong,ifcannotgettheeffectivemanagementoftheconstruction,theconstructiondon'tfeedbackintime,willcausecostoutofcontrol,thustheimplementationoftheprojectcostbudgetneedstobescientific,standardizedmanagementinplace.Butnowalotofconstructionunitsinengineeringbudgetmanagementalsodoesnotreachthedesignatedposition,obviouslycausedbyprojectcostbudgetingthedisconnectbetweenthecontentandtheactualsituation,maketheprojectlosttheirbudgetconstraintandguidingrole.2.建筑工程造價(jià)預(yù)算的控制和優(yōu)化措施Constructionprojectcostbudgetcontrolandoptimizationmeasures為了解決上述問題，提升工程造價(jià)管理的有效性，實(shí)現(xiàn)投資效益最大化，在建筑工程造價(jià)預(yù)算控制中應(yīng)重點(diǎn)把握以下幾個(gè)方面：Inordertosolvetheaboveproblems,improvetheeffectivenessoftheengineeringcostmanagement,realizethemaximizationoftheinvestmentbenefitintheconstructionprojectcostbudgetcontrolshouldgraspthefollowingseveralaspectsmainly:做好工程造價(jià)預(yù)算編制

makeprojectcostbudgetplanning工程造價(jià)預(yù)算的編制是建筑工程造價(jià)控制的第一個(gè)環(huán)節(jié)也是最基礎(chǔ)的環(huán)節(jié)，在控制工程超預(yù)算方面有著重要的意義。優(yōu)化工程造價(jià)預(yù)算的編制應(yīng)從以下幾個(gè)方面做起：一）建筑工程造價(jià)預(yù)算編制人員要對(duì)市場(chǎng)環(huán)境、國(guó)家政策、項(xiàng)目情況進(jìn)行深入了解，對(duì)以上問題要客觀把握，在此基礎(chǔ)上進(jìn)行編制才能是工程造價(jià)預(yù)算更加客觀合理；二）編制人員必須對(duì)施工圖紙、工程量及定額單價(jià)等做到心中有數(shù)，除此之外要在深入研究圖紙的基礎(chǔ)上對(duì)工程進(jìn)行實(shí)地考察，將圖紙和實(shí)際情況聯(lián)系起來，才能做到編制合理；三）市場(chǎng)處在不斷的變化中，施工材料和設(shè)備的價(jià)格也隨市場(chǎng)的變化而波動(dòng)，因而編制人員應(yīng)對(duì)各種施工材料、設(shè)備的價(jià)格、規(guī)格、性能進(jìn)行充分了解，結(jié)合市場(chǎng)變化趨勢(shì)和實(shí)際情況合理預(yù)留調(diào)整余地。Projectcostbudgetpreparationisthefirstlinkofconstructionprojectcostcontrolisthemostbasiclink,isofgreatsignificanceintheaspectofcontrolprojectbudget.Optimizationoftheprojectcostbudgetpreparationstartsfromthefollowingseveralaspects:1）constructionprojectcostbudgetingpersonneltothemarketenvironment,in-depthunderstandingofnationalpolicy,theproject,tograsptheobjectivetoabovequestion,onthebasisofthecompiledwithtalentismoreobjectiveandreasonableprojectcostbudget;2）staffmustbeontheconstructiondrawings,quantitiesandfixedunitpriceaccomplishknowfairlywell,inadditiontoengineeringonthebasisofin-depthstudydrawingonfieldwork,thedrawingsassociatedwiththeactualsituation,topreparethereasonable;3)marketsareconstantlychanging,constructionmaterialsandequipmentalongwiththechangeofmarketpricefluctuations,thusstaffdealwithallkindsofconstructionmaterials,equipmentprice,specifications,tofullyunderstandtheperformance,incombinationwiththepracticalsituationofmarkettrendsandreasonablereserveroomforadjustment.強(qiáng)化施工階段的預(yù)算控制tostrengthentheconstructionphaseofthebudgetcontrol建筑工程項(xiàng)目的實(shí)際施工階段是工程項(xiàng)目資金投入最大的階段，以往工作經(jīng)驗(yàn)表明，建筑工程項(xiàng)目施工階段很難節(jié)約投資，反之在此階段造成投資浪費(fèi)的情況比較嚴(yán)重，因而應(yīng)進(jìn)一步強(qiáng)化對(duì)施工階段的預(yù)算控制。項(xiàng)目施工階段，預(yù)算控制工程師應(yīng)深入施工現(xiàn)場(chǎng)，跟蹤了解工程施工的實(shí)際情況，尤其是強(qiáng)化對(duì)現(xiàn)場(chǎng)簽證的核實(shí)和管理。例如：進(jìn)行建筑材料采購時(shí)，要根據(jù)預(yù)算價(jià)格對(duì)材料價(jià)格進(jìn)行控制，為此應(yīng)結(jié)合施工具體情況制定合理的材料預(yù)算控制計(jì)劃，以使實(shí)際材料支出達(dá)到理想的范圍。Buildingconstructionphaseoftheprojectisthelargeststageinprojectinvestment,pastexperiencesuggeststhatarchitecturalengineeringprojectconstructionphaseishardtosaveinvestment,whereasinvestmentatthisstagecausewasteofthesituationismoreserious,whichshouldfurtherstrengthenbudgetcontrolofconstructionstage.Projectconstructionphase,thebudgetcontrolengineershouldbeintotheconstructionsite,followtheactualsituationofengineeringconstruction,especiallytostrengthenverificationandmanagementofsitevisa.Forexample:whenbuildingmaterialsprocurement,accordingtothebudgetpricetocontrolthematerialprice,shouldbecombinedwiththeconstructionofthespecificcircumstancestoformulatereasonablematerialbudgetcontrolplan,inordertomaketheactualspendingofmaterialstoachievetheidealrange.強(qiáng)化項(xiàng)目變更的造價(jià)預(yù)算控制2.3strengthentheprojectchangecostbudgetcontrol建筑工程項(xiàng)目的變更主要是由工程設(shè)計(jì)缺陷、業(yè)主意愿改變、客觀條件變化等原因造成的，工程變更在實(shí)際施工中是難以完全避免的，而項(xiàng)目變更則往往意味著工程造價(jià)的增加。為了更有效地控制工程造價(jià)，避免嚴(yán)重超支，預(yù)算控制人員應(yīng)強(qiáng)化對(duì)變更項(xiàng)目的預(yù)算控制，盡可能地減小項(xiàng)目變更對(duì)工程造價(jià)造成的影響。為此預(yù)算控制人員要對(duì)項(xiàng)目變更內(nèi)容進(jìn)行充分了解，客觀分析變更的可行性、必要性和經(jīng)濟(jì)性，既要盡可能地避免變更造成的超支，又要充分考慮變更對(duì)工程的工期、施工質(zhì)量等造成的影響。另外，還應(yīng)規(guī)范審批中毒，強(qiáng)化對(duì)工程造價(jià)調(diào)整的審批，尤其強(qiáng)化對(duì)超價(jià)部分的控制，力求節(jié)約成本，減小變更造成的不利影響。Engineeringchangeisdominatedbyengineeringdesignflaws,theownerwillchangecausessuchas,theobjectiveconditionschange,engineeringchangeisdifficulttocompletelyavoid,intheactualconstructionprojectchangeoftenmeansthattheprojectcostisincreased.Inordertomoreeffectivelycontroltheprojectcost,avoidseriouscostoverruns,budgetcontrol,personnelshouldstrengthenthechangeprojectbudgetcontrol,asmuchaspossibletoreducetheimpactofprojectchangestotheprojectcost.Thisbudgetcontrolpersonnelshouldfullyunderstandthecontentoftheprojectchanges,objectiveanalysisofthefeasibility,necessityandeconomyofchangeshouldnotonlyavoidchangeasmuchaspossibleduetooverruns,andchangesinengineeringshouldbefullyconsideredtheeffectsofthetimelimitforaproject,constructionquality,etc.Inaddition,approvalshouldberegulatedpoisoning,strengthentheexaminationandapprovalofprojectcostadjustment,especiallystrengthenthecontrolofthesuperpartprice,makeseveryefforttosavecosts,reducetheadverseimpactofthechange.3.總結(jié)Tosummarize總而言之，建筑工程造價(jià)預(yù)算是工程造價(jià)管理的重要工作之一，強(qiáng)化對(duì)工程造價(jià)預(yù)算的控制對(duì)于節(jié)約成本，提升經(jīng)濟(jì)效益尤為關(guān)鍵。市場(chǎng)環(huán)境處于不斷的變化中，施工過程中也時(shí)常要面對(duì)各種突發(fā)事件，各種造價(jià)風(fēng)險(xiǎn)使得建筑工程超預(yù)算現(xiàn)象屢屢發(fā)生。因而，實(shí)際工作中應(yīng)充分了解工程超預(yù)算的產(chǎn)生原因，并結(jié)合工程實(shí)際采取針對(duì)性的預(yù)算控制對(duì)策，提升預(yù)算編制質(zhì)量，強(qiáng)化工程管理和嚴(yán)格審批，以確保工程順利實(shí)施，提升預(yù)算控制成效，提升工程經(jīng)濟(jì)效益和綜合效益。Tosumup,buildingconstructioncostbudgetisoneoftheimportantworkofengineeringcostmanagement,strengthenthecontroloftheprojectcostbudgetforthecostsavings,itisimportanttoimproveeconomicbenefit.Marketenvironmentisinconstantchange,theconstructionprocessisconstantlyfacedwithallkindsofemergencies,allkindsofrisktakingplacerepeatedlymakesthephenomenonofconstructionengineeringbudgetcost.Therefore,inpracticalworkshouldfullyunderstandthecausesoftheengineeringbudget,andcombinedwiththeengineering