Source: Ma Nan talks about cost
Completion settlement refers to the final project cost prepared according to all data related to project cost, such as completion drawings, meeting minutes, design changes and site visas, after the completion of the project. It is the final summary after the completion acceptance of the project or each sub item, and shall ensure that the settlement scope, content and pricing standard are consistent with the contract scope; The quantities shown in the as built drawings shall be consistent with the actual completion, and accurate calculation shall be carried out; The completed works and services, supplied materials and equipment must meet the quality requirements agreed in the contract and pass the acceptance.
In combination with the completion filing and profit final settlement, the auditor should pay attention to the strategy and rhythm of settlement audit.
Some skills commonly used by consulting companies in project settlement
Question 1 After the completion of the project, Party B made settlement according to the later changed construction drawings. The settlement still adopts the list pricing method, and the settlement price is 12 million yuan. In addition, there are 2 million yuan of negotiated changes (the project has not handled the completion drawing and completion acceptance report, and many materials and practices have not been signed).
During the audit of this project, the consulting company did not agree with the contract price according to the settlement quotation of Party B, and the comprehensive unit price and method of settlement were not all consistent with the bidding. In addition, the construction drawings and the drawings at the time of bidding changed greatly, which did not meet the conditions specified in the bidding documents. Therefore, it was decided to conduct the audit in the way of quota pricing and settlement, recalculate all the settled construction drawings, and recalculate the cost of measures. The approved price obtained is much lower than the settlement price of Party B.
However, Party B insists on the settlement in the form of list on the ground that there is a bid price in the list, and does not agree to adjust the comprehensive unit price and measure cost. The two sides could not settle their dispute, and the negotiations reached an impasse. How should such differences be judged?
Answer: The focus of this question is whether to use the quota pricing settlement method. Therefore, whether there is a sign off when both parties confirm the settlement at the fixed price is correct regardless of the price. If not, both parties shall re determine the settlement method before settlement.
Question 2 . When the list is settled, how should the settlement be made after the adjustment of material price difference and provisional estimate, and when the list sub item content is adjusted, as agreed in the contract? The price difference of materials and the adjusted price of provisional estimate can be implemented according to the contract, but how to deal with the increase or decrease of the contents included in the list items if they change? In addition, if Party A stipulates that the price of a single sub item will not be adjusted within a certain limit, how should we avoid risks? At the same time, whether the price after the change of the above list content uses this clause?
Answer: In settlement, the adjustment of material price difference and provisional estimate should be in accordance with the contract. There are two parts to the change of the list items, the first is the change of the quantities, and the second is the change of the work content. The first is adjusted completely according to the limit requirements of single item price. The second is based on the specific requirements of the contract for design change or certification.
Question 3 How to deal with the problems in several aspects when handling the completion settlement of the bidding project in the list pricing mode (the contract indicates that the settlement is based on the actually completed quantities, that is, whether the error in the list is exceeded is not considered): if there is an increase or decrease in the first quantities, the project cost of parts and items can be calculated according to the bid unit price; Does the measure cost in the original bid price need to be adjusted accordingly? After the adjustment of the second direct cost or measure cost, should the fees in the original bid be adjusted accordingly? Is the third tax adjusted accordingly?
Answer: After the increase or decrease of the quantities, the parts and sub items shall be adjusted according to the actual situation. The measure items shall be analyzed whether the change is caused by the change of the quantities, and if it is within the scope of claims according to the contract. In case of any change for any reason, the fees and taxes shall be adjusted according to the settlement amount.
Question 4 The group price of the comprehensive unit price of the newly added project in the bidding project settlement. Whether the material price is based on the material price quoted by the construction unit when bidding or the actual material price in the construction process. For example, the original bidding basis is with the foundation, and then it is changed to the full hall foundation. The full hall foundation must be re priced?
Answer: According to the specific requirements of the contract for settlement items, it is necessary to analyze whether the material price is lump sum and whether changes in the list items cause changes in the measure items. If there is no requirement, the price shall be grouped according to the actual material price. If the list item changes, the price shall also be reorganized, but it must be approved by the construction unit or the supervisor.
Question 5 How to solve the increase or decrease of the quantities caused by the error of the quantities in the bill of quantities in the settlement?
Answer: According to the specific requirements of the contract on settlement terms. If there is no requirement, it is necessary to analyze whether this contract type is an open contract or a closed contract. Generally, both parties negotiate settlement and supplement detailed contract terms before settlement.
Question 6 Now there is a project, which is priced by list. The contract is an adjustable unit price contract. The final cost excluding materials supplied by Party A is 10 million yuan. In addition, there are 5 million materials supplied by Party A, and Party A agrees to give us 10% of the purchase premium. Now we need to return the materials supplied by Party A. The question is whether the 5 million yuan will be recorded as measure fees and fees? In addition, will the 10% premium of 500000 yuan also be recorded as measure fee and fees?
A: The cost of materials and measures provided by Party A are two independent costs, which may not have any relationship with each other. After the contract is signed, if there is no clear stipulation on the measures, they cannot be changed, and they are the expenses that must be incurred to complete the qualified project. As for the materials supplied by Party A, the construction unit only retains the storage fee when returning them. Of course, if the settlement amount changes, the fees and taxes should be adjusted accordingly.
Question 7 I For the construction contract of the construction project, according to the total price of the project in the preliminary budget, the labor insurance premium should be more than 180000 yuan, but both parties agreed in the contract to pay 150000 yuan. Later, due to the construction party's fund, the project was suspended and could not be resumed for 18 months. When both parties terminate the contract and settle the actual completed project, they should only take the labor insurance premium of 80000 yuan according to the normal charging standard. The construction party believes that the contract is signed as "lump sum use", that is, whether the project is increased or decreased, it should be lump sum with 150000 yuan and no adjustment will be made. The construction party believes that the original contract labor insurance premium should be reduced to 150000 yuan on the basis of the budget of 180000 yuan, and the labor insurance premium actually completed should also be reduced by the same proportion, and the labor insurance premium should be reduced by the same proportion on the basis of 80000 yuan? How should such situations be handled?
Under the above circumstances, the total price of the actual settlement of the project is far less than the total price of the project at the time of contract awarding, and the cost of temporary facilities is also reduced according to the actual amount of work completed. However, the construction party said that the cost of temporary facilities had been invested at one time according to the project scale in the early stage of construction, and the temporary facilities exceeded the construction period agreed in the contract due to the construction party's reasons, and there was no residual value available for the temporary facilities, so the cost of temporary facilities should remain unchanged according to the original contract budget. I think the statement of the construction company is reasonable. I don't know how to deal with such situation according to the industry rules?
Answer: This problem belongs to the settlement method for completed projects after the contract is terminated. In principle, the settlement method shall be determined according to the requirements of the contract termination settlement clause. If there is no requirement, both parties shall coordinate to determine the settlement method, but the settlement method shall not be based on the normal operation of the project. Generally speaking, the settlement shall be carried out according to the actual situation, so there is no problem that the cost of temporary facilities will be reduced proportionally. In addition, claims arising from the termination of the contract will also be added.
Question 8 If the General Contractor subcontracts the waterproof works to others, and the other party has a detailed unit price (material cost+labor cost), which shall be signed by Party A. Therefore, our settlement is based on the unit price approved by Party A, but the auditor only agrees to adjust the cost of main materials, and does not agree to adjust the quota content and labor costs. The principle is 2001 quota market price and quota quantity. How should I settle this case?
Answer: First, settlement must be in accordance with the contract. It doesn't matter whether the general contractor is big or not. The agreement in the contract shall be based on the facts, and Party A's signature is recognized. If the contract clearly stipulates that the settlement shall be carried out according to the quota, no matter whether Party A signs or not, it must find evidence to change the settlement basis, and if not, it cannot be recognized.
Q9 For the mechanical excavation project, there is neither agreement in the contract nor special requirements of Party A. The construction unit has adopted retaining walls and sandbags for slope protection. Should they be included in the settlement cost?
Answer: If the project adopts bidding, whether the bidding scheme adopts retaining wall or not cannot be calculated separately. If it is other schemes, the change of scheme must be approved by the construction unit and the supervisor. If there are signing procedures, they should be increased. If not, they cannot be increased.
Question 10 For the first time in my actual work, I used the list to settle accounts. Can the comprehensive unit price change due to changes in material prices or actual conditions? How much can be changed when there is no constraint in the contract? For example, during earth excavation, can the comprehensive unit price change with the increase of transportation distance or the change of equipment used? What procedures need to be fulfilled if it can change? The price of materials varies a lot. The unit price of stone is 65 yuan when bidding. Due to the long construction period, the ex factory price of stone has changed to 110 yuan. Can the comprehensive unit price be changed? Or how to settle accounts so that both parties are more suitable?
Answer: General bill of quantities pricing is a fixed unit price contract. Some risks are considered in the comprehensive unit price. As long as the work content has not changed the material price, it should not be adjusted. Whether it can be adjusted should be based on the agreement of the contract on the settlement terms. If there is no agreement, both parties should negotiate.
Question 11 Can the bid winning price of the bidding project be recalculated for the part of the bid document or only the changed part when the quantities are changed during the final settlement of the completion? Can the material price in the tender be adjusted during the final settlement of completion? (An adjustable price contract is signed)
Answer: According to the contract agreement, generally only the changed part can be calculated according to the method agreed in the contract. As for the material price, it should still be based on the contract agreement. If there is no agreement, only the changed part can be settled according to the actual situation, and the bid part should not be adjusted. For special cases, both parties shall negotiate for settlement.
Question 12 The project contract is a fixed price contract, and the comprehensive unit price is calculated according to the laying of granite mortar. The negotiation is to use imported microcrystalline adhesive for laying, and the construction unit has also increased the original quantities during the settlement. I would like to ask your peers, is the change of quantities allowed?
Answer: According to the agreement of the contract on the change terms, from this point of view, if there is no agreement in the contract, it is two different list items. The price of the changed list items will be re assembled by the construction party at the time of settlement, and the quantities are allowed to change.
Question 13 For a contract with a lump sum contract, how should the construction company report the settlement data when completing the settlement?
Answer:; Quite simply, if there is no change, the contract amount is equal to the settlement amount. How can changes be adjusted according to the contract, and how can they be adjusted plus change costs. Secondly, the claim cost shall be increased according to the contract.
Q14 In the current laws and regulations, is there any provision for the project cost settlement: if the project has been tendered, it must be calculated in the form of bidding price+visa+change when the project is settled; if both parties agree in the settlement method that the final settlement of the actually completed quantities can be added to the quantities and projects (actually completed) omitted in the bidding quotation.
A: To be precise, laws and regulations will not dictate which settlement method must be used. If the settlement method agreed by both parties is based on the actual completed quantities, it can be used as a supplementary condition of the contract, with legal effect, and the quantities and items omitted in the bidding quotation can be added.
Q15 For the earthwork project of construction hole digging pile, the labor is contracted but the materials are not. According to the contract, the earthwork is calculated according to the actual situation. In case of collapse, it will be calculated separately. Now the representative and supervisor of Party A are dissatisfied with Party A and sign at will, resulting in a large increase in the quantity of earthwork and collapse. How should we settle accounts as Party A?
Answer: This is a problem of Party A's internal management. If both the representative of Party A and the supervisor sign and approve, they should settle the account with the construction company. If Party A finds that the internal personnel are derelict of duty, it shall show sufficient evidence or go through legal procedures.
Q16 There has always been a dispute about how to return the materials provided by Party A in the settlement. Would you like to ask?
Answer: The materials provided by Party A shall be negotiated by both parties. Generally, after normal settlement, the materials provided by Party A shall be deducted according to the settlement price. The difference between the purchase market price and the settlement price of the materials supplied by Party A shall be settled by Party A itself. During the deduction process, Party B can calculate the storage fee of the materials supplied by Party A.
Question 17 Our company has recently completed a project and is in the process of final settlement. The contract price of this project is very low, and nearly one third of the work quantity belongs to the materials supplied by Party A and the subcontracted project of Party A. The contract stipulates that the project settlement shall be subject to a 10% reduction after 01 quota and related charges, and the negotiation and verification of this project is very large, (The engineer of Party A noted in the visa that some negotiations were proposed by us and were not included in the economic change, but the reduction was indeed included) If the reduced part according to the contract was also implemented according to this provision, our losses would be large. I think the contract price of the project was originally low, and a large part of the project was supplied by Party A or subcontracted by Party A, which is basically a fixed number, As a deduction, it can only be our actual workload in addition to Party A's subcontracting and materials provided by Party A. Therefore, I think the deduction can not be carried out according to this contract. Please make it clear.
Answer: The settlement should first deduct the materials supplied by Party A and the subcontracted works designated by Party A from the budget, and the remaining project funds should be taken as the contract price, and then calculate the increased project items according to the contract (floating down as agreed).
Question 18 One of the settlement projects I am doing now is bidding with the bill of quantities. If there is any discrepancy between the quantities provided by the Employer in bidding and the actual quantities completed, according to the regulations of the local department, the multi column part should not be deducted, and the settlement should be based on the bid winning price of the corresponding bill quantity; The omitted and underlisted parts shall be settled according to the valuation basis and guidance price issued by the construction administrative department. My problem is that the quotation of distribution box installation sub item in our bid winning budget is too low, which is mainly caused by the low quotation of distribution box in the budget and cannot be adjusted according to regulations. However, if some distribution boxes are omitted (in the quantities of Party A when contracting out), should I report and settle according to the comprehensive unit price of similar distribution boxes in the bid winning budget, or should I count the actual equipment price into the sub item and settle according to the new comprehensive unit price?
Answer: Generally speaking, the construction drawings, the construction scheme signed by Party A, the on-site visa form, the technical verification form, the engineering change form, and the effective completion data can be used as the basis for settlement; However, some Party A will stipulate that the data used as the economic basis for settlement must be specially signed and bound. In order to avoid disputes during settlement, it is necessary to clearly stipulate in the contract.
Q19 The settlement basis agreed in the contract is the construction drawing budget, design change and site visa. The concealed data proposed by the construction unit can be used as the basis for settlement of the project, OK?
Answer: Concealed works can be used as the basis for design change or site visa, but the design change and site visa form must be supplemented.
Q20 In the case of a large increase in the price of cables and wires, I asked Party A to adjust the price difference for us at the time of settlement, but Party A did not adjust it for us. Party A said that this had been agreed in the contract, including the risk coefficient. This kind of risk is too big. I wonder if we can ask Party A to adjust it for us. In addition, I don't know whether there is any document about the rise of copper. The rise range is not adjusted. The rise range is agreed in the contract but can be adjusted. What's more, how can I get Party A to adjust the price difference for me.
Answer: According to the contract, if there is no agreement in the contract, it can only be settled by both parties through negotiation.
Question 21 If the description of the bill of quantities is inconsistent with the construction drawings, and there is a site visa during the construction, whether the settlement price can be adjusted under the condition of fixed total price.
Answer: According to the settlement terms in the contract on changes and visas, if it is clear, the contract shall prevail. If there is no clear provision for both parties to negotiate and determine the settlement method for changes and visas, the settlement will be carried out.
Question 22 According to the project bidding documents and the contract, the price of main materials is calculated according to the information price in the local bulletin. However, during the construction, both parties signed the price of main materials, which is significantly higher than the information price in the local bulletin, and the supervision unit also signed for approval. What should be done as an audit department?
Answer: If there is an agreement in the contract, the contract should be executed first. In addition, the supervision unit shall sign, and the construction unit shall confirm or not, because some contracts stipulate that the supervision responsibility is only responsible for the site situation, and the cost involved must be signed by Party A. If Party A also signs, it can be considered as supplementary settlement information, and should be priced.
Question 23 According to the project bidding documents and the contract, the price of main materials is calculated according to the information price in the local bulletin. However, during the construction, both parties signed a supplementary agreement. The price of main materials to be settled is the information price in the local bulletin plus the transportation cost, and the secondary transportation cost is negotiated. The transportation cost and secondary transportation cost are significantly higher than the market price. How should the audit department deal with it?
Answer: If Party A signs and confirms the supplementary agreement, it shall inform Party A again if it is found unreasonable during the audit. However, if Party A agrees or explains special reasons, it shall settle according to the supplementary agreement (except for government audit).
8 real reasons for distortion of project settlement are obtained through experience
In the settlement of project settlement submitted for approval, it is often found that the project settlement is overstated. The reasons for "distortion" of settlement are carefully analyzed as follows what time? ：
(1) The contact list was blindly signed and reissued afterwards. The visa statement was not clear, the accuracy was not enough and the timeliness was not strong. At present, China adopts a project supervision mode that separates measurement (supervision) from evaluation (final accounts). The engineers engaged in the final account audit generally do not arrive at the site during construction, and the calculation basis of the quantities during the final account audit is mainly the construction drawings and the supervisor's visa. This makes it possible to cut corners in construction (especially in concealed works). The on-site supervisors do not have enough knowledge of cost management and relevant regulations, and blindly sign the projects that should not be signed. Some visas are filled in by the construction unit and signed and sealed without careful verification; The construction unit cleverly invents new ideas on the visa, practices fraud, reports more with less, deceives and deceives, fails to apply for the visa in time when encountering problems, and makes surprise attacks in the final settlement, and mutually negates responsibility; In order to win the bid, some construction companies offer very low prices. In order to maintain their own profits, they cut corners on the contracted works, and issued a large number of construction visas for non contracted works. The disorderly visas at the construction site have disrupted the normal order of the construction market.
(2) Quantity calculation. The calculation of quantities is prepared according to the as built drawings, design change contact list and the calculation rules uniformly stipulated by the state, which is the basis of settlement preparation. The calculation error of quantities mainly includes the decimal point misplacement and calculation error of quantities caused by recalculation in the sub catalogue of norms and inconsistent calculation units.
(3) Apply quota. There is discrepancy in the understanding of applying sub items or conversions to missing items in the quota, ignoring the comprehensive interpretation of the quota, no conversion coefficient, and high quota.
(4) Material price. The model and material of main materials are not clear in the design; In addition to the specified material price, most of them adopt the market price, which also affects the cost of settlement.
(5) Cost calculation. The cost quota is not applied according to the contract requirements. According to the classification of the project, the third class project is superior to the second class project. The additional cost of civilized construction shall be calculated according to the agreement when the project does not reach the agreed civilized construction level. The project tax in the county (town) is applied to the urban rate.
(6) Very few settlement preparation personnel are not up to standard in business, resulting in "distortion" in calculation.
(7) The construction unit used imprecise words in the contract and site visa, resulting in discrepancy between the settlement and the actual situation.
(8) The construction unit is worried that the settlement card is too tight.
The construction unit entrusts an intermediary agency to review the settlement for review, and the subjective desire of the construction unit is to reduce the amount of increase and verification to pay the business expenses, which naturally forms the possibility of the construction unit increasing the amount of water and reporting more.
Common ones are:
1. Create a clever name and set a high quota
① The contents that have been comprehensively considered in the quota and included in the comprehensive unit price shall be listed separately.
For example, earthwork excavation has been priced according to the quota of quantities, and some construction units have listed the excavator team separately;
② The contents included in the rate are calculated separately. For example, the comprehensive rate has included the additional cost for construction in winter and rainy season, and some have calculated the pumping cost in rainy season separately;
③ Use the conversion of quota unit price to raise the unit price of the project.
2. Fictitious expenses
Some projects did not use large machinery and special machinery in the implementation process, but the final accounts of completion included additional costs for night construction and costs for rush measures.
3. Improve the charging standard and expand the charging range.
Cause analysis of common problems in settlement
There are many settlement disputes, which lead to untimely preparation and review and even serious delay. First, the product positioning is vague, and the design is changed at will, which makes it difficult to cover and lock the total contract price or unit price.
Secondly, the depth of bidding drawings is not enough.
one side, The design institute does not provide the technical specification requirements of materials and equipment, resulting in vague technical requirements, unclear contract interface, unclear risk definition, the bid inviter is unable to prepare a complete bill of quantities, the list items are unclear or many missing items, the bid inviter is unable to accurately quote, the price competition is limited, the developer or the construction unit is difficult to reasonably evaluate the bid price.
On the other hand, problems such as insufficient depth of design drawings have to be deferred to the construction stage, The construction unit had to adopt open contract, resulting in poor contract tightness, many disputes and on-site visas, and difficult to lock costs. The construction unit also had to spend a lot of time and manpower to coordinate.
Thirdly, the contract was divided too carefully.
On the one hand, the construction party will split a large number of materials and equipment by using the supply contract of Party A or the supply contract of Party A and Party B. The number of contracts can be as small as tens or hundreds. Therefore, it has to arrange a large number of manpower to be responsible for the confirmation, procurement, coordination, management and acceptance of materials and equipment.
On the other hand, the contract splitting has led to more complex project contract relationships, and the construction party has to assume direct management responsibility and part of the responsibility that the general contractor should bear. In the process of project progress and settlement, there is often mutual prevarication and wrangling, resulting in invalid costs and even schedule delays.
Finally, the contractor did not prepare the construction drawing budget in time, and the department actively checked the budget with the investment supervisor. The reason was that the general contractor filled the capital (to the structure capping), the contract provisional estimate or the profit level was high, or its internal management was chaotic.
10 key points of project settlement audit
1. Prepare for settlement audit
First, the contractor or the designated subcontractor or supplier shall be required to attach a commitment that the settlement price will not be adjusted when submitting the settlement for review.
Secondly, the contract text of the project or sub item shall be reviewed in detail to understand the scope of the contract, interface division with other contractors and pricing mode.
Again, The completeness and accuracy of as built data shall be checked, especially whether the design changes are completely reflected in the as built drawings.
Finally, contact and communicate with the Project Management Department and the site supervisor in a timely manner to fully understand the site conditions of the project or subdivisional works and facilitate the integrity of the settlement audit work.
In addition, plan preparation is also very important. Taking Evergrande as an example, Evergrande Cost Control Center formulates budget preparation plans for each project according to the drawing time of the construction drawings of the general office; The cost control center shall prepare the project settlement audit plan according to the time when the project management center provides settlement data; The Cost Control Center shall prepare the project settlement audit plan according to the settlement time submitted by the contractor.
2. Review building area
one side, Pay attention to the possible adjustment of building area caused by design change, remind the cost consulting company to pay attention to the difference between the construction drawings and the actual building area, and compare with the area calculated by the architect, cost consulting company or contractor layer by layer when necessary.
On the other hand, if the building area is different from the settlement, all parties are required to agree on the area difference; If the building area is adjusted, the relevant data of electromechanical professional settlement shall be checked in time.
3. Review settlement data
Taking Evergrande as an example, in addition to general requirements, settlement data also have personalized requirements:
For earthwork settlement, the elevation map of the delivery site and the elevation map of the finished surface confirmed by Party A's site engineer, cost engineer, supervision engineer and the construction unit must be provided. The elevation map must have a clear boundary line/grading/working face and other actual conditions (except that the grading/working face is not included in the contract, a detailed grid calculation diagram (10 × 10) and relevant calculation sheets must be divided;
On the settlement of pile foundation works, the original on-site records of pile driving of pile foundation works, including pile number/pile specification/current soil elevation/design elevation of pile top/pile delivery length, must be signed by Party A's site engineer, cost engineer, supervision engineer and the construction unit;
In the part project settlement, the construction unit must make detailed as built drawings for the site engineer of the project management center and the designer of the chief engineer's office to check and confirm, and submit the bidding drawings and change visas as the basis for settlement for comparison;
For the settlement of garden construction/greening works, the settlement data must be confirmed by the relevant engineers of garden construction/greening before being submitted to the engineers of Party A's project management center, and the garden construction/greening engineers shall sign the settlement verification opinions;
For the model house project, the engineer of the project management center shall take over the handover of the corresponding settlement data; It is required to provide the current situation specification and its attached table of the model house that has passed the acceptance comments; If the main material price is provisional at the time of bidding, the cost control center must confirm the corresponding main material price according to the design requirements;
For the settlement of materials and equipment, the original of the Material and Equipment Acceptance Sheet and the supporting Material and Equipment Price List signed and verified by the supplier/supervisor (except in the absence of a supervisor)/general contractor/Party A must be provided as the basis for settlement.
The key points of Evergrande's settlement data verification include:
Whether the materials are complete and whether there is a copy price settlement;
Whether the contents in the completion acceptance report are complete, especially the completion date, building area, etc. in the acceptance report should be explained whether they are complete;
Whether the contents in the handover form of project settlement work are complete and signed by the person in charge of the project management center;
Pay special attention to the description of as built drawings, instruction changes and current accounts in the handover sheet.
4. Check multiple items
The error of multiple items in settlement is usually due to the fact that the contents stated in the design or as built drawings exceed the scope of the bid section or contract; Or the calculation rules of quantities agreed in the contract are different from the conventional understanding.
Therefore, before the specific inspection and settlement, carefully read the contract (or divide it according to the conventional assumed bid section) and the calculation rules of quantities to ensure that the settlement content is consistent with the contents and calculation rules of the contract.
Common multiple items include but are not limited to the following 6:
First, it has been agreed that the vertical reinforcement of large baseplate frame should be included in the unit price of reinforcement or measure items;
The second is the concrete blocks that have been agreed to be included in the unit price of earthwork excavation within 1m3;
The third is the painting in the wall and floor, the waterproof layer in the toilet, etc., which is the interface between the general contracting of civil engineering and the subcontracting of secondary decoration;
Fourth, electrical pipe and cable, switch socket, air conditioner vent, cold and hot water supply pipe and cable, weak current pipe and cable, etc., which is the working interface of electromechanical and secondary decoration subcontracting;
The fifth is pipe threading, embedded parts and equipment foundation, which is the interface between the general civil engineering contractor and the electromechanical subcontractor;
Sixth, the embedded parts of the interface between the civil engineering general contractor and the curtain wall subcontractor.
5. Do a good job in price review
First, approve the unit price.
First, check whether the unit price of each subdivisional work listed in the completion settlement conforms to the unit price agreed in the contract, including the contract unit price or the quota unit price, and whether its name, specification, measurement unit and the project content are consistent with the contract or the unit price valuation table.
Secondly, the unit price conversion shall first review whether the converted subdivisional works are allowed to be converted in the contract or quota, and then review whether the conversion is correct.
Thirdly, supplement the contract unit price or quota and unit valuation table, and check whether the preparation of the supplementary quota conforms to the preparation principle and whether the unit valuation table calculation is correct.
The second is to review the charging standards.
If quota pricing is adopted, the quota executed at the time of expense occurrence and the charging standard corresponding to the quota shall be taken according to the completion settlement time.
Attention should be paid to whether the classification of construction projects is consistent with the nature of the project and the specified indicators, and whether there is a high fee standard; Whether the calculation base of various fees conforms to relevant regulations; Whether there are charges other than those specified; The labor unit price, organization cost, management rate, profit transfer, etc. shall be subject to the provisions of the contract.
The third is to review the deduction and verification of materials supplied by Party A.
If part of the project or sub divisional works uses materials supplied by Party A, the quota budget price of materials supplied by Party A shall be deducted after tax when quota pricing is adopted; If there is a difference between the quantity supplied by Party A and the actual amount of the project, the material shall be written off, and the excess part shall be deducted according to the supply price.
Fourth, review Party A's withholding.
In the project or subdivisional works, if there are water and electricity charges of the project that Party A has withheld, the auditor shall conduct cost liquidation.
Fifth, review the rewards and fines agreed in the contract.
In the project or each subdivisional project, if there are various rewards and penalties such as quality, construction period, etc. according to the contract, this cost shall be liquidated.
In addition, according to the contract, the warranty fund for the project or sub divisional works shall be calculated and reserved, and all settlements must be checked by calculation before being signed and sealed by the three parties.
6. Review quantities
The following five methods can be used for synchronous or cross check of quantities:
First, use statistical data and experience to preliminarily approve the content per square meter of main quantities to determine whether it is within a reasonable range.
The second is to use the overall planning method to review the rationality and correctness of the data related to the plane, such as the building area and floor, decorative surface, ceiling, suspended ceiling, and the vertical plane, such as the facade and its veneer, windows, balcony doors, curtain walls, external scaffolding, facade or plane coefficient.
The third is to check the rationality of concrete and reinforcement content indicators of columns, beams, floors and shear walls layer by layer or select typical floors such as basement, podium, standard floor and roof.
Fourth, spot check or measure the concrete content and reinforcement content of typical column grid structure.
Fifthly, 100% calculation and review of quantities shall be carried out regularly or irregularly.
7. Audit time
The review of EPC settlement can be carried out simultaneously with the cost consulting unit; The settlement review of the designated subcontracting or supply contract can be arranged after the cost consulting unit submits the preliminary review opinions.
Take Evergrande's requirements for audit time as an example:
If a project cost consulting company is entrusted to audit, in principle, the time for issuing a preliminary audit report shall not exceed 20 days for projects below 10 million yuan, 30 days for projects above 10 million yuan, and 45 days under special circumstances.
The response time of the Cost Control Center after receiving feedback from the construction unit each time: within 2 days if the cost is less than 100000 yuan, within 3 days if the cost is between 100000 yuan and 500000 yuan, and within 5 days if the cost is more than 500000 yuan.
The review time of the Financial Management Center of the Group is: from the date when the settlement materials are complete, the general review time is 5 days, the comprehensive review time is 10 days within 500000 yuan, and 25 days for the main body, municipal supporting facilities and garden construction projects above 500000 yuan.
If the above is not completed within the time limit (except for the delay caused by the audited unit itself), the director of the responsible department will be fined 50 yuan for each day of delay.
8. Give play to the role of cost consulting unit
There should be some requirements for the cost consulting unit, such as requiring it to provide the calculation draft, communicate the above inspection results with it, and require it to further negotiate with the contractor according to the review opinions of Party A.
When entrusting a cost consulting company, Evergrande's cost control center will investigate and screen the consulting units that prepare the budget and settlement, determine the entrusted objects, and then report them to the leader in charge of cost for review and the general manager for approval; The Cost Control Center is responsible for signing a detailed cost consultation contract with the entrusted party for the preparation and review of budget and settlement; The Cost Control Center is responsible for tracking and understanding the preparation or review of the cost consulting agency, urging the consulting agency to perform the cost consulting contract, and reviewing the preparation results of the consulting agency.
According to the relevant provisions of Evergrande, the project cost consulting company is entrusted to audit and settle, and the consulting fees should be controlled according to the following standards:
If the project cost is less than 5 million yuan, the consulting rate should be controlled within 3~8 ‰, and if the project cost is more than 5 million yuan, the consulting rate should be controlled within 2~6 ‰.
The settlement audit of the separate installation project can be increased by 0.5~1 ‰ on the basis of the above. If the quality of the final audit report of the consulting company is controlled within the error rate specified by the company (the error rate of the preliminary audit should be controlled within 3%, and the error rate of the reexamination should be controlled within 1%), and the annual consulting fee charged by the consulting company is lower than the cost calculated by the above minimum rate, The cost management center can calculate and compensate the consulting company at the lowest consulting rate to ensure the enthusiasm of the consulting company.
The highest consulting fee is not higher than the consulting fee calculated by the highest consulting rate specified above. The billing base is calculated by the final cost, which must be specified in the consulting contract. When determining the above billing base, if the original construction contract is a total price contract, the total price of the original contract should not be calculated in the billing base.
The settlement consultation contract must stipulate that the company has the right to entrust other units or self organized personnel to review the amount of the preliminary review of the consulting unit. If the reduction rate of the review exceeds 2% but does not exceed 3% (including 3%), the company will only pay 70% of the settlement audit fee, In addition, the consulting unit shall also bear the audit fee for the review (the basic audit fee shall be charged at 1 ‰ of the project cost approved by the review, and the deduction shall be calculated at 5% of the deduction), and the company has the right to directly deduct it from the audit fee payable to the consulting unit. If the reduction rate of re audit exceeds 3%, the company will not pay any audit fees to the consulting unit, and the prepaid audit fees will be returned by the consulting unit.
The project cost audit and consultation contract must adopt the corresponding contract model of the company.
All contract contracts involving project settlement must clearly specify:
The settlement provided by the contractor must be realistic and calculated in accordance with the provisions of the contract. If Party B overstates the settlement amount, the calculation error rate exceeds 5%, and the audit fee in excess shall be borne by the contractor. The audit fee shall be calculated by multiplying the reduced amount by 4%, and deducted directly from the project settlement by the company. The above error rate is defined as: (the amount submitted by Party B for review - the amount of final audit) ÷ Final audit amount × 100%).
All contracts involving the need for on-site engineering economic visa and design change visa must clearly specify:
The contents of the budget statement in the visa form must be complete and accurate. The supplementary budget amount reported by the contractor must not be 10% higher than the amount approved by the company. Otherwise, the company will charge 10% of the excess liquidated damages, which will be deducted from the total project price settlement, and reduce the contractor's ranking in the company's contractor evaluation system.
9. Select a good design unit to improve the depth and quality of drawing
Take Evergrande's drawing requirements and account management as an example:
First, Evergrande Chief Engineer's Office shall provide the design drawings (white drawings) to the Cost Control Center, and the documenter of the Cost Control Center shall go through the sign in registration procedures and establish the account for sending and receiving design drawings.
Second, the design drawings must specify the project's plate, project location, unit project name and code; The house type and number of buildings in the current period (district) of the project.
Third, The design drawings must have clear and accurate dimensions and detailed specifications, models and standards of equipment and materials. If there is decoration, there should be clear decoration standards, and the product grade, specification and model should be clear. If a set of drawings is used, the object and changes of the set of drawings should be explained.
Fourth, in case of clarification, change, modification and adjustment of design drawings in the budget preparation process, the design representative shall reply to the Engineering Cost Control Center in writing or mark and sign on the calculation drawings; Relevant issues shall be communicated and completed by the Chief Engineer Office and the Cost Control Center in the form of business contact list. The design response time is not included in the budget preparation time.
Fifth, the documenter can refuse to accept the drawings if he finds that the drawings are incomplete and do not meet the budget preparation conditions.
Sixth, All design drawings and relevant data provided by the Chief Engineer's Office to the Cost Control Center must be kept intact by the Cost Control Center until the completion and settlement of all projects are completed, and kept in the file of the documenter of the department until at least 5 years after the completion and settlement of all projects are completed.
In addition, For the auditor, it is also necessary to strengthen the plan and rhythm of project development, attach importance to and strengthen the planning of bidding and procurement, and ensure a reasonable time for bidding and procurement; Strengthen and refine the analysis, inquiry and confirmation of bid replies to reduce and avoid the recurrence of contract disputes; Strengthen contract management, project records and archives management; Strengthen the pre guidance, process management and post assessment of investment supervision.
10. Other precautions during settlement
The settled quantities shall be subject to the as built drawings. Where the as built drawings are unclear, the budget personnel shall obtain the confirmation of the Engineering Management Center or go to the site for field measurement. In particular, projects that are not marked on the drawings, have no special requirements in the specifications, and the actual construction on the site has improved the standards must be confirmed by the site engineer's documents and meet the requirements of the project contract before they can be settled according to the actual situation.
If the settlement unit price is specified in the contract, the contract provisions shall prevail; If the settlement unit price is not specified in the contract, it shall be determined by reference to the quota and reasonable market price.
Deduct the multi-purpose material cost of materials and equipment supplied by Party A and three parties (the difference between the actual quantity of materials received from Party A minus the settlement amount multiplied by the unit price of excess deduction of materials supplied by Party A). At the same time, enough attention should also be paid to the quantity of materials and equipment supplied by Party A in excess or in shortage; The quantity of excessive and insufficient receipts shall be checked and confirmed with the site engineer, and the reasons for the excessive and insufficient receipts shall be analyzed to further verify the correctness of the settlement quantity. The material price difference shall be adjusted strictly according to the material price limit.
The total settlement price shall be determined according to the settlement method determined in the contract, and the expenses such as materials provided by Party A, cooperation management fees and liability deductions shall be confirmed and deducted according to the contract when the preliminary review of the settlement statement and verification with the contractor.
In the budget preparation, if the construction organization design and actual site elevation are not provided in time, resulting in the failure to calculate the project and quantities according to the construction organization design and actual site elevation, the cost control center must require the engineering management center to provide the construction organization design and actual site elevation in the settlement, and make corresponding adjustments to the original budget.
For the same project, if there are more than two settlements or more than two contracts are signed, attention should be paid to the connection between the quantities of the previous settlement and the later settlement in the settlement by installments. The scope and location of the settlement must be indicated in words or pictograms in the previous settlement, and the time period, location and scope of the settlement of the previous settlement books should be checked before settlement, Avoid repetition. The field engineer is required to indicate the actual construction position or distance of each settlement in the data submitted to the cost control center.
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