工程預算論文

　　從小學、初中、高中到大(da)學乃至工(gong)作，大(da)家對(dui)論文(wen)(wen)都再(zai)熟悉不過了(le)吧，論文(wen)(wen)是(shi)探討(tao)問題(ti)進行(xing)學術研究(jiu)的一種手(shou)段。還是(shi)對(dui)論文(wen)(wen)一籌莫展嗎？以下是(shi)小編為(wei)大(da)家收(shou)集的工(gong)程預算論文(wen)(wen)，僅供參考，歡迎大(da)家閱讀。

工程預算論文1

　　摘要：園(yuan)(yuan)林工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)是(shi)城市(shi)建(jian)設、綠化(hua)項目的(de)(de)主要(yao)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)項目，成(cheng)(cheng)本(ben)的(de)(de)預算(suan)(suan)是(shi)項目成(cheng)(cheng)本(ben)管(guan)理中(zhong)(zhong)的(de)(de)重要(yao)環節，是(shi)成(cheng)(cheng)本(ben)管(guan)理中(zhong)(zhong)成(cheng)(cheng)本(ben)計劃的(de)(de)重要(yao)組成(cheng)(cheng)部分。園(yuan)(yuan)林工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)的(de)(de)管(guan)理中(zhong)(zhong)，工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預算(suan)(suan)涉及環節較多，管(guan)理起來(lai)偏復雜。本(ben)文(wen)以(yi)園(yuan)(yuan)林工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預算(suan)(suan)的(de)(de)內(nei)容出(chu)發，闡述目前園(yuan)(yuan)林工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預算(suan)(suan)管(guan)理中(zhong)(zhong)存(cun)在(zai)的(de)(de)問題，結合目前園(yuan)(yuan)林工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)發展的(de)(de)狀況及國家對(dui)園(yuan)(yuan)林工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)的(de)(de)政策管(guan)理，提出(chu)完善(shan)園(yuan)(yuan)林工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預算(suan)(suan)的(de)(de)改進策略(lve)。

　　關鍵詞：園林(lin)工程；運算原理；成本管理

　　0引言

　　成(cheng)(cheng)本(ben)(ben)是經(jing)濟學中不可(ke)缺少的(de)話(hua)題，它是一個企(qi)業或項(xiang)目為(wei)生(sheng)(sheng)產(chan)商品和提(ti)供勞(lao)動服務(wu)等所耗費的(de)物化(hua)(hua)勞(lao)動。在(zai)企(qi)業的(de)生(sheng)(sheng)產(chan)經(jing)營中具有重要地(di)(di)位，并貫(guan)穿企(qi)業生(sheng)(sheng)產(chan)經(jing)營活動的(de)始終，與企(qi)業的(de)利潤價值密切(qie)相關。據我國十二(er)五規劃中城鎮(zhen)化(hua)(hua)、基礎(chu)(chu)建設(she)的(de)發(fa)展(zhan)(zhan)計(ji)劃顯(xian)示，預計(ji)到(dao)20xx年，我國城鎮(zhen)化(hua)(hua)水(shui)平將超過45%，城鎮(zhen)居(ju)民迫切(qie)的(de)住(zhu)宅(zhai)、房(fang)地(di)(di)產(chan)公(gong)共設(she)施(shi)、房(fang)地(di)(di)產(chan)配套服務(wu)建設(she)等需求(qiu)，必將帶動我國城鎮(zhen)化(hua)(hua)基礎(chu)(chu)設(she)施(shi)行(xing)業發(fa)展(zhan)(zhan)到(dao)新(xin)的(de)高度(du)。[1]園林工(gong)程(cheng)借助城市建設(she)的(de)熱度(du)得(de)到(dao)了新(xin)的(de)發(fa)展(zhan)(zhan)，園林的(de)建設(she)逐(zhu)漸形成(cheng)(cheng)了系統的(de)管(guan)理，部分園林工(gong)程(cheng)項(xiang)目以園林企(qi)業為(wei)依托，形成(cheng)(cheng)集成(cheng)(cheng)本(ben)(ben)的(de)計(ji)劃、成(cheng)(cheng)本(ben)(ben)管(guan)理、工(gong)程(cheng)管(guan)理的(de)整體流程(cheng)。

　　1園林工程預算管理含義及內容

　　1.1園(yuan)林工(gong)程(cheng)預算管理的含義

　　園林(lin)工(gong)(gong)程預(yu)(yu)算管(guan)理，指園林(lin)施工(gong)(gong)單(dan)位在正常的(de)(de)(de)施工(gong)(gong)條件下(xia)，完成(cheng)(cheng)(cheng)一(yi)定(ding)計(ji)(ji)量(liang)(liang)單(dan)位合格(ge)的(de)(de)(de)分(fen)項(xiang)工(gong)(gong)程或結構(gou)構(gou)件所需消耗的(de)(de)(de)即人工(gong)(gong)、材料和機械臺班(ban)的(de)(de)(de)數量(liang)(liang)標準。細(xi)分(fen)來說是以園林(lin)相(xiang)關的(de)(de)(de)工(gong)(gong)程項(xiang)目(mu)為載體，形成(cheng)(cheng)(cheng)成(cheng)(cheng)(cheng)本(ben)預(yu)(yu)算表格(ge)、成(cheng)(cheng)(cheng)本(ben)預(yu)(yu)算驗證(zheng)、成(cheng)(cheng)(cheng)本(ben)預(yu)(yu)算計(ji)(ji)劃(hua)(hua)和成(cheng)(cheng)(cheng)本(ben)預(yu)(yu)算實際管(guan)理的(de)(de)(de)過(guo)程。在這些環(huan)節(jie)中(zhong)，工(gong)(gong)程預(yu)(yu)算的(de)(de)(de)預(yu)(yu)測、決策和計(ji)(ji)劃(hua)(hua)為工(gong)(gong)程的(de)(de)(de)預(yu)(yu)算管(guan)理提供了依據。[2]成(cheng)(cheng)(cheng)本(ben)預(yu)(yu)算既要(yao)保證(zheng)園林(lin)工(gong)(gong)程中(zhong)會(hui)(hui)涉及的(de)(de)(de)各(ge)個(ge)環(huan)節(jie)費用、資源做(zuo)出預(yu)(yu)算計(ji)(ji)劃(hua)(hua)，其預(yu)(yu)算的(de)(de)(de)計(ji)(ji)劃(hua)(hua)將會(hui)(hui)指導(dao)整個(ge)園林(lin)工(gong)(gong)程項(xiang)目(mu)，實現(xian)項(xiang)目(mu)成(cheng)(cheng)(cheng)本(ben)目(mu)標管(guan)理的(de)(de)(de)效果，同時還要(yao)滲透到成(cheng)(cheng)(cheng)本(ben)預(yu)(yu)測、決策和計(ji)(ji)劃(hua)(hua)之中(zhong)。現(xian)代化(hua)園林(lin)工(gong)(gong)程的(de)(de)(de)預(yu)(yu)算管(guan)理需要(yao)著眼于成(cheng)(cheng)(cheng)本(ben)計(ji)(ji)劃(hua)(hua)及管(guan)理的(de)(de)(de)全過(guo)程。

　　1.2園林工程預算管理的內容

　　園(yuan)(yuan)林(lin)工(gong)程(cheng)的(de)預算管(guan)理(li)先從該工(gong)程(cheng)包(bao)含(han)的(de)造(zao)價(jia)項目開始，園(yuan)(yuan)林(lin)工(gong)程(cheng)的(de)造(zao)價(jia)包(bao)括：苗木預算價(jia)、種(zhong)植費(fei)(fei)、成(cheng)(cheng)活(huo)率期(qi)養護費(fei)(fei)、管(guan)理(li)費(fei)(fei)、利潤、獨立費(fei)(fei)、苗木差價(jia)、稅金8部分組成(cheng)(cheng)。主要來講，園(yuan)(yuan)林(lin)工(gong)程(cheng)預算的(de)管(guan)理(li)項目有以下幾(ji)個方面：①人工(gong)成(cheng)(cheng)本(ben)(ben)(ben)(ben)：約(yue)(yue)占(zhan)工(gong)程(cheng)總(zong)(zong)造(zao)價(jia)的(de)20%；②材料(liao)成(cheng)(cheng)本(ben)(ben)(ben)(ben)：這是房屋(wu)裝(zhuang)飾(shi)工(gong)程(cheng)中最(zui)大的(de)一項成(cheng)(cheng)本(ben)(ben)(ben)(ben)開支，基本(ben)(ben)(ben)(ben)占(zhan)到(dao)工(gong)程(cheng)總(zong)(zong)造(zao)價(jia)的(de)50%左(zuo)右；③機械(xie)成(cheng)(cheng)本(ben)(ben)(ben)(ben)：約(yue)(yue)占(zhan)工(gong)程(cheng)總(zong)(zong)造(zao)價(jia)的(de)5%；④施工(gong)管(guan)理(li)成(cheng)(cheng)本(ben)(ben)(ben)(ben)：約(yue)(yue)占(zhan)工(gong)程(cheng)總(zong)(zong)造(zao)價(jia)的(de)5%；⑤事故成(cheng)(cheng)本(ben)(ben)(ben)(ben)及(ji)其(qi)他成(cheng)(cheng)本(ben)(ben)(ben)(ben)：約(yue)(yue)占(zhan)工(gong)程(cheng)總(zong)(zong)造(zao)價(jia)的(de)5%。

　　1.3園(yuan)林(lin)工程預算(suan)管理的(de)流程

　　①搜集各種編制所需(xu)的依據資料；②熟悉施(shi)工(gong)(gong)(gong)圖紙和施(shi)工(gong)(gong)(gong)說明書，參(can)加技術交底，解決(jue)疑難(nan)問題；③熟悉施(shi)工(gong)(gong)(gong)組織設計(ji)和現場情況；④學習并掌握(wo)好工(gong)(gong)(gong)程(cheng)(cheng)概預算定額及其有關規定；⑤確定工(gong)(gong)(gong)程(cheng)(cheng)項目、計(ji)算工(gong)(gong)(gong)程(cheng)(cheng)量；⑥編制工(gong)(gong)(gong)程(cheng)(cheng)預算書。

　　2園林工程預算管理存在的問題

　　2.1工程材料(liao)預算(suan)管理制度(du)缺乏系統性

　　園(yuan)林(lin)工(gong)(gong)程的(de)(de)材料是項(xiang)目中的(de)(de)重(zhong)點成(cheng)(cheng)本(ben)支出因素(su)，是成(cheng)(cheng)本(ben)預算的(de)(de)重(zhong)中之重(zhong)。在實際(ji)的(de)(de)園(yuan)林(lin)工(gong)(gong)程預算中，材料往(wang)(wang)往(wang)(wang)具(ju)有(you)不確定(ding)性因素(su)，預算的(de)(de)浮(fu)動比例比較大。主(zhu)要(yao)是對施(shi)工(gong)(gong)的(de)(de)預期控制不全面，技(ji)術(shu)管理預估不到(dao)位，造成(cheng)(cheng)整(zheng)個園(yuan)林(lin)工(gong)(gong)程預算的(de)(de)材料費(fei)用偏高，引(yin)起施(shi)工(gong)(gong)的(de)(de)過程中浪費(fei)的(de)(de)現(xian)象(xiang)。主(zhu)要(yao)表現(xian)為園(yuan)林(lin)剪裁器械丟失比例預算高，圍欄損耗率預算高，苗木(mu)成(cheng)(cheng)活率預算低。

　　2.2園林工程安全事故預算(suan)不(bu)到位

　　園林工(gong)(gong)(gong)(gong)(gong)程的(de)項目過程比(bi)較復雜(za)，在此(ci)過程中出現(xian)的(de)安(an)全(quan)(quan)(quan)事(shi)(shi)故(gu)種類較多(duo)，小到工(gong)(gong)(gong)(gong)(gong)人施工(gong)(gong)(gong)(gong)(gong)受(shou)傷(shang)、器(qi)械損壞(huai)、車(che)輛安(an)全(quan)(quan)(quan)事(shi)(shi)故(gu)等，園林工(gong)(gong)(gong)(gong)(gong)程現(xian)場大小材料(liao)堆積凌亂(luan)，空氣污染、火災等所隱埋的(de)安(an)全(quan)(quan)(quan)隱患(huan)也不(bu)(bu)可小視(shi)。而在進行工(gong)(gong)(gong)(gong)(gong)程的(de)預(yu)算(suan)(suan)管理中，對安(an)全(quan)(quan)(quan)事(shi)(shi)故(gu)的(de)費用(yong)支出預(yu)算(suan)(suan)偏少(shao)，只是會籠統地概括為其他預(yu)算(suan)(suan)項目，甚(shen)至為了(le)獲(huo)得(de)工(gong)(gong)(gong)(gong)(gong)程的(de)審批，忽視(shi)安(an)全(quan)(quan)(quan)事(shi)(shi)故(gu)預(yu)算(suan)(suan)項。例如，園林工(gong)(gong)(gong)(gong)(gong)程高(gao)處作業不(bu)(bu)搭(da)建(jian)腳手架、不(bu)(bu)使用(yong)安(an)全(quan)(quan)(quan)帶或其他防止墜落措施。而在屋頂(ding)、陡坡等危險邊沿工(gong)(gong)(gong)(gong)(gong)作時，臨空一面(mian)不(bu)(bu)安(an)裝設安(an)全(quan)(quan)(quan)網或防護(hu)欄桿，未使用(yong)安(an)全(quan)(quan)(quan)帶。某些(xie)園林工(gong)(gong)(gong)(gong)(gong)程的(de)圍(wei)欄需(xu)要(yao)油(you)漆(qi)施工(gong)(gong)(gong)(gong)(gong)作為輔(fu)助材料(liao)，施工(gong)(gong)(gong)(gong)(gong)后的(de)油(you)漆(qi)未單獨擺放(fang)，用(yong)完即(ji)棄的(de)現(xian)象時有發生(sheng)，缺(que)乏(fa)安(an)全(quan)(quan)(quan)事(shi)(shi)故(gu)的(de)預(yu)算(suan)(suan)不(bu)(bu)利于后期財(cai)務(wu)預(yu)算(suan)(suan)計劃的(de)執行。

　　2.3園(yuan)林工程機械設(she)備預(yu)算率偏高，浪費多

　　園林工(gong)(gong)程(cheng)(cheng)(cheng)在項(xiang)目進行中由于會受到各種(zhong)條件和因(yin)(yin)素的(de)(de)影響，制約了工(gong)(gong)程(cheng)(cheng)(cheng)機(ji)(ji)械(xie)(xie)(xie)的(de)(de)使用性(xing)能(neng)的(de)(de)發(fa)揮。只(zhi)有掌握了影響工(gong)(gong)程(cheng)(cheng)(cheng)機(ji)(ji)械(xie)(xie)(xie)使用性(xing)能(neng)的(de)(de)因(yin)(yin)素，對(dui)施(shi)(shi)工(gong)(gong)機(ji)(ji)械(xie)(xie)(xie)充分、合理(li)(li)地運用，才(cai)能(neng)以最(zui)低(di)的(de)(de)成(cheng)本(ben)獲得(de)(de)最(zui)大(da)的(de)(de)經濟效益。而我(wo)國(guo)的(de)(de)園林工(gong)(gong)程(cheng)(cheng)(cheng)預算(suan)(suan)(suan)管理(li)(li)中，對(dui)機(ji)(ji)械(xie)(xie)(xie)設(she)備的(de)(de)預算(suan)(suan)(suan)上欠缺合理(li)(li)的(de)(de)計算(suan)(suan)(suan)，預算(suan)(suan)(suan)數據有偏差，為(wei)了保證(zheng)工(gong)(gong)程(cheng)(cheng)(cheng)的(de)(de)順利進展，不得(de)(de)不提高預算(suan)(suan)(suan)的(de)(de)損耗率(lv)、報廢率(lv)、更換率(lv)等(deng)，在預算(suan)(suan)(suan)工(gong)(gong)程(cheng)(cheng)(cheng)中因(yin)(yin)為(wei)偶發(fa)原因(yin)(yin)可(ke)能(neng)出現的(de)(de)機(ji)(ji)械(xie)(xie)(xie)設(she)備性(xing)能(neng)降(jiang)低(di)、機(ji)(ji)械(xie)(xie)(xie)維(wei)修力(li)量(liang)薄弱、完(wan)好率(lv)低(di)、工(gong)(gong)人素質低(di)、管理(li)(li)水(shui)平低(di)、施(shi)(shi)工(gong)(gong)任務多變等(deng)，造成(cheng)預算(suan)(suan)(suan)偏高，形成(cheng)不必要(yao)的(de)(de)浪(lang)費。

　　3完善園林工程預算管理的策略

　　3.1健(jian)全工程預算的管理系(xi)統

　　園(yuan)(yuan)(yuan)林工(gong)(gong)程的(de)(de)預(yu)算出現上(shang)文(wen)闡述的(de)(de)問(wen)題，首(shou)要(yao)解決(jue)的(de)(de)是(shi)健全園(yuan)(yuan)(yuan)林工(gong)(gong)程預(yu)算的(de)(de)管理(li)系統。首(shou)先，建(jian)立是(shi)確(que)立工(gong)(gong)程項(xiang)目(mu)的(de)(de)各類細節，盡可能(neng)包含(han)在(zai)預(yu)算表之內。如在(zai)園(yuan)(yuan)(yuan)林的(de)(de)施(shi)工(gong)(gong)現場(chang)(chang)，油(you)漆(qi)（若工(gong)(gong)程需要(yao)）是(shi)最(zui)危(wei)險(xian)的(de)(de)可燃(ran)物，成桶(tong)的(de)(de)油(you)漆(qi)，甚至曾經裝過油(you)漆(qi)的(de)(de)桶(tong)都是(shi)遇明火就著(zhu)，因此(ci)需要(yao)將(jiang)施(shi)工(gong)(gong)安(an)全事故的(de)(de)預(yu)估(gu)支出計(ji)算在(zai)預(yu)算表內。其次，加強預(yu)算系統的(de)(de)升級和(he)更新。避免(mian)編制的(de)(de)各項(xiang)指標不同造成預(yu)算的(de)(de)數據偏差過大。最(zui)后，提升預(yu)算人(ren)(ren)才的(de)(de)整體(ti)素質。包括預(yu)算人(ren)(ren)員(yuan)安(an)排對施(shi)工(gong)(gong)工(gong)(gong)人(ren)(ren)事故安(an)全意識的(de)(de)宣傳，向工(gong)(gong)人(ren)(ren)說明施(shi)工(gong)(gong)現場(chang)(chang)可能(neng)存在(zai)的(de)(de)風險(xian)，個人(ren)(ren)勞動(dong)保(bao)護(hu)器具的(de)(de)使用方法(fa)、施(shi)工(gong)(gong)事故的(de)(de)一般急救措施(shi)及環境(jing)保(bao)護(hu)的(de)(de)相關要(yao)求，提高(gao)安(an)全事故索賠能(neng)力、經濟(ji)法(fa)律的(de)(de)掌(zhang)握能(neng)力等。

　　3.2園林工程加強科學預算，降低項目(mu)總成本預算

　　工(gong)(gong)人(ren)工(gong)(gong)資(zi)在(zai)成(cheng)(cheng)本(ben)(ben)中(zhong)(zhong)(zhong)占有(you)一定的(de)(de)(de)(de)比重，增(zeng)加(jia)工(gong)(gong)資(zi)又被認為是(shi)不(bu)(bu)可(ke)逆轉的(de)(de)(de)(de)'。控制(zhi)(zhi)工(gong)(gong)資(zi)與效益同步增(zeng)長，減少工(gong)(gong)程(cheng)(cheng)產(chan)(chan)(chan)品(pin)(pin)中(zhong)(zhong)(zhong)工(gong)(gong)資(zi)的(de)(de)(de)(de)比重，對(dui)于(yu)形(xing)成(cheng)(cheng)科學(xue)的(de)(de)(de)(de)預(yu)算(suan)(suan)，降低項目(mu)總成(cheng)(cheng)本(ben)(ben)有(you)重要意義。關鍵在(zai)于(yu)加(jia)強(qiang)科學(xue)的(de)(de)(de)(de)預(yu)算(suan)(suan)，降低工(gong)(gong)程(cheng)(cheng)的(de)(de)(de)(de)總成(cheng)(cheng)本(ben)(ben)預(yu)算(suan)(suan)。如提(ti)前(qian)預(yu)算(suan)(suan)近(jin)期(qi)的(de)(de)(de)(de)園(yuan)林(lin)(lin)工(gong)(gong)程(cheng)(cheng)中(zhong)(zhong)(zhong)如何計劃提(ti)高勞(lao)(lao)動生產(chan)(chan)(chan)率、勞(lao)(lao)動定額(e)、工(gong)(gong)時消耗、工(gong)(gong)時利(li)用率、工(gong)(gong)作效率、工(gong)(gong)人(ren)出勤率等(deng)。園(yuan)林(lin)(lin)工(gong)(gong)程(cheng)(cheng)機械設備的(de)(de)(de)(de)工(gong)(gong)程(cheng)(cheng)預(yu)算(suan)(suan)中(zhong)(zhong)(zhong)，預(yu)算(suan)(suan)前(qian)可(ke)及時溝通設備部門，如再制(zhi)(zhi)造(zao)(zao)園(yuan)林(lin)(lin)工(gong)(gong)程(cheng)(cheng)設備產(chan)(chan)(chan)品(pin)(pin)比新產(chan)(chan)(chan)品(pin)(pin)的(de)(de)(de)(de)制(zhi)(zhi)造(zao)(zao)節能60%，平(ping)均(jun)有(you)70%的(de)(de)(de)(de)部件都是(shi)可(ke)以(yi)被再利(li)用的(de)(de)(de)(de)，在(zai)制(zhi)(zhi)造(zao)(zao)過(guo)程(cheng)(cheng)中(zhong)(zhong)(zhong)可(ke)以(yi)節省80%以(yi)上(shang)的(de)(de)(de)(de)能源(yuan)消耗，價錢平(ping)均(jun)只(zhi)有(you)新產(chan)(chan)(chan)品(pin)(pin)的(de)(de)(de)(de)30~40%，本(ben)(ben)錢實際上(shang)不(bu)(bu)到原(yuan)來(lai)的(de)(de)(de)(de)50%，毛利(li)率遠遠高于(yu)新品(pin)(pin)。一工(gong)(gong)期(qi)為主線(xian)，3個月內的(de)(de)(de)(de)工(gong)(gong)程(cheng)(cheng)設備損(sun)耗預(yu)算(suan)(suan)可(ke)以(yi)基本(ben)(ben)為1%以(yi)下。確立預(yu)估后(hou)進行成(cheng)(cheng)本(ben)(ben)的(de)(de)(de)(de)比例分(fen)析，通過(guo)細分(fen)化的(de)(de)(de)(de)項目(mu)確立每個消耗項需(xu)要支出的(de)(de)(de)(de)金額(e)，形(xing)成(cheng)(cheng)有(you)依(yi)有(you)據(ju)的(de)(de)(de)(de)科學(xue)預(yu)算(suan)(suan)表。

　　3.3定額控制(zhi)材料預(yu)算，預(yu)算金額落(luo)到實處

　　材(cai)料(liao)(liao)(liao)(liao)，歷來(lai)是(shi)(shi)園林(lin)(lin)(lin)工(gong)(gong)程項目中不可缺少的(de)(de)(de)(de)支出項目，將材(cai)料(liao)(liao)(liao)(liao)進行定額(e)控(kong)制(zhi)，把明(ming)確的(de)(de)(de)(de)金額(e)預(yu)算落到(dao)實處，是(shi)(shi)保證(zheng)材(cai)料(liao)(liao)(liao)(liao)預(yu)算可靠、科學的(de)(de)(de)(de)前(qian)提。[3]雖然落到(dao)實處需要的(de)(de)(de)(de)預(yu)算時間長，市場(chang)考察(cha)多，但是(shi)(shi)對后期的(de)(de)(de)(de)成本(ben)(ben)管理來(lai)說(shuo)，影響重大。如以園林(lin)(lin)(lin)工(gong)(gong)程的(de)(de)(de)(de)施工(gong)(gong)材(cai)料(liao)(liao)(liao)(liao)為例，預(yu)算中以借貸(dai)的(de)(de)(de)(de)方(fang)式記(ji)(ji)錄(lu)賬目形成預(yu)算表。以銀(yin)行存(cun)款支付采購運(yun)雜(za)費1500元(yuan)。①運(yun)雜(za)費分配率=1500÷（300+700）=1.5（元(yuan)/千克）A材(cai)料(liao)(liao)(liao)(liao)負擔(dan)=300×1.5=450（元(yuan)）B材(cai)料(liao)(liao)(liao)(liao)負擔(dan)=700×1.5=1050（元(yuan)）借：材(cai)料(liao)(liao)(liao)(liao)采購－A材(cai)料(liao)(liao)(liao)(liao)450－B材(cai)料(liao)(liao)(liao)(liao)1050貸(dai)：銀(yin)行存(cun)款1500運(yun)雜(za)費的(de)(de)(de)(de)分攤標準：數量、重量、體積(ji)或買價(jia)金額(e)。②該(gai)園林(lin)(lin)(lin)工(gong)(gong)程的(de)(de)(de)(de)材(cai)料(liao)(liao)(liao)(liao)使用采用計劃成本(ben)(ben)預(yu)算的(de)(de)(de)(de)金額(e)進行后期核算，1-3月工(gong)(gong)程領用裝修材(cai)料(liao)(liao)(liao)(liao)預(yu)算成本(ben)(ben)為100000，材(cai)料(liao)(liao)(liao)(liao)成本(ben)(ben)預(yu)算差異率為-3%，則借記(ji)(ji)生產成本(ben)(ben)97000和材(cai)料(liao)(liao)(liao)(liao)成本(ben)(ben)差異3000，貸(dai)記(ji)(ji)周(zhou)轉材(cai)料(liao)(liao)(liao)(liao)-裝修材(cai)料(liao)(liao)(liao)(liao)100000。

　　參考文獻：

　　[1]陳澤芳.園(yuan)林工(gong)程預算(suan)管理(li)中存在的問題及對策[J].現代園(yuan)藝，20xx（16）：17.

　　[2]胡潔.城市園(yuan)林綠(lv)化工(gong)程項目(mu)財務管理的現狀與(yu)對(dui)策[J].神(shen)州，20xx（24）：33.

　　[3]陳澤芳.園林工(gong)程預算管理中存在的問題(ti)及對(dui)策[J].現代(dai)園藝，20xx（16）：25.

工程預算論文2

　　一、我國建筑工程預算管理中存在的不足

　　（一）預(yu)(yu)算(suan)(suan)定(ding)額(e)(e)(e)指標無(wu)法(fa)適應(ying)(ying)市場變(bian)化。我(wo)國政府在(zai)制定(ding)工(gong)程(cheng)(cheng)預(yu)(yu)算(suan)(suan)定(ding)額(e)(e)(e)時(shi)(shi)(shi)大多以(yi)靜態的(de)人(ren)工(gong)、材料(liao)、設備小(xiao)班價為預(yu)(yu)算(suan)(suan)基(ji)礎，并且未對預(yu)(yu)算(suan)(suan)指標基(ji)礎進(jin)行更新。而在(zai)現實(shi)的(de)工(gong)程(cheng)(cheng)建筑施(shi)(shi)工(gong)過程(cheng)(cheng)中，工(gong)程(cheng)(cheng)預(yu)(yu)算(suan)(suan)定(ding)額(e)(e)(e)需隨著(zhu)(zhu)原材料(liao)和人(ren)工(gong)市場價格(ge)及時(shi)(shi)(shi)修改、變(bian)動，同時(shi)(shi)(shi)當(dang)社會(hui)進(jin)步，對原材料(liao)、技術、機(ji)械設備進(jin)行革新時(shi)(shi)(shi)，將大大影響定(ding)額(e)(e)(e)基(ji)礎，我(wo)國這種以(yi)靜態為基(ji)礎的(de)定(ding)額(e)(e)(e)編(bian)制方法(fa)已經遠(yuan)遠(yuan)不(bu)(bu)能適應(ying)(ying)生產技術日新月異(yi)的(de)發展(zhan)，使工(gong)程(cheng)(cheng)施(shi)(shi)工(gong)企(qi)業(ye)編(bian)制的(de)定(ding)額(e)(e)(e)與實(shi)際成本之間存在(zai)著(zhu)(zhu)較大的(de)差異(yi)，不(bu)(bu)但(dan)造成工(gong)程(cheng)(cheng)建筑企(qi)業(ye)成本、利(li)潤核算(suan)(suan)不(bu)(bu)實(shi)，而且將促使施(shi)(shi)工(gong)企(qi)業(ye)使用偷工(gong)減料(liao)、以(yi)次(ci)充好的(de)手段降(jiang)低施(shi)(shi)工(gong)成本，嚴重地影響著(zhu)(zhu)我(wo)國工(gong)程(cheng)(cheng)建筑施(shi)(shi)工(gong)質量與發展(zhan)。

　　（二）實際施工(gong)過程中缺(que)少行(xing)業(ye)(ye)指導規(gui)(gui)范(fan)。目(mu)前，我國(guo)建(jian)(jian)設工(gong)程造價管理(li)機制(zhi)尚未健全，相關實施細則、規(gui)(gui)范(fan)條(tiao)例配套(tao)不足，使我國(guo)建(jian)(jian)筑工(gong)程造價管理(li)過程中出現如非(fei)法(fa)轉包和發(fa)包、惡(e)意(yi)低價競爭等非(fei)規(gui)(gui)行(xing)為的(de)發(fa)生，法(fa)律法(fa)規(gui)(gui)、行(xing)業(ye)(ye)指標(biao)規(gui)(gui)范(fan)的(de)缺(que)失(shi)，將大大阻礙著我國(guo)工(gong)程建(jian)(jian)筑造價管理(li)進程，不利于規(gui)(gui)范(fan)整個建(jian)(jian)筑施工(gong)行(xing)業(ye)(ye)預算管理(li)活(huo)動。

　　（三）工(gong)程(cheng)(cheng)(cheng)(cheng)審(shen)核(he)制(zhi)度(du)缺失。目(mu)前，我(wo)國建(jian)筑施(shi)工(gong)企業(ye)為了(le)以低價(jia)(jia)爭取工(gong)程(cheng)(cheng)(cheng)(cheng)項(xiang)目(mu)中標，未能(neng)對工(gong)程(cheng)(cheng)(cheng)(cheng)立項(xiang)進行(xing)前期可行(xing)性(xing)調(diao)研、審(shen)核(he)，對工(gong)程(cheng)(cheng)(cheng)(cheng)項(xiang)目(mu)造(zao)價(jia)(jia)預算審(shen)核(he)管(guan)理不細，在制(zhi)定工(gong)程(cheng)(cheng)(cheng)(cheng)造(zao)價(jia)(jia)預算時未能(neng)充分考慮材(cai)料、利率、人工(gong)因素的不斷變化(hua)，在工(gong)程(cheng)(cheng)(cheng)(cheng)概算過程(cheng)(cheng)(cheng)(cheng)中，甚至出(chu)現建(jian)筑施(shi)工(gong)單位編制(zhi)虛假的概算騙取建(jian)設單位資金的情況。

　　（四）施(shi)工(gong)(gong)過(guo)程(cheng)中(zhong)隨(sui)意(yi)(yi)對(dui)設計進行(xing)(xing)(xing)變(bian)更。一(yi)個工(gong)(gong)程(cheng)項(xiang)(xiang)(xiang)目(mu)應該經過(guo)施(shi)工(gong)(gong)企(qi)業(ye)(ye)對(dui)建設項(xiang)(xiang)(xiang)目(mu)進行(xing)(xing)(xing)認真的(de)(de)(de)審(shen)核與可行(xing)(xing)(xing)性分(fen)析(xi)，并精心編制預(yu)算定(ding)(ding)額(e)，在(zai)實(shi)際(ji)施(shi)工(gong)(gong)過(guo)程(cheng)中(zhong)應嚴(yan)格(ge)按照(zhao)預(yu)算定(ding)(ding)額(e)控制實(shi)際(ji)支出(chu)，使施(shi)工(gong)(gong)成本控制在(zai)可接受范圍內，保證施(shi)工(gong)(gong)企(qi)業(ye)(ye)利潤的(de)(de)(de)取(qu)得。而我國多數(shu)工(gong)(gong)程(cheng)建筑(zhu)施(shi)工(gong)(gong)企(qi)業(ye)(ye)在(zai)施(shi)工(gong)(gong)前未對(dui)建筑(zhu)項(xiang)(xiang)(xiang)目(mu)進行(xing)(xing)(xing)詳細地審(shen)核及進行(xing)(xing)(xing)可行(xing)(xing)(xing)性分(fen)析(xi)程(cheng)序，為趕(gan)工(gong)(gong)期急(ji)于上馬，在(zai)未編制科學的(de)(de)(de)定(ding)(ding)額(e)預(yu)算的(de)(de)(de)情況下盲目(mu)開(kai)工(gong)(gong)，并且在(zai)施(shi)工(gong)(gong)過(guo)程(cheng)中(zhong)未對(dui)實(shi)際(ji)施(shi)工(gong)(gong)支出(chu)與定(ding)(ding)額(e)之間的(de)(de)(de)差異進行(xing)(xing)(xing)分(fen)析(xi)和(he)及時修改預(yu)算。個別施(shi)工(gong)(gong)企(qi)業(ye)(ye)在(zai)施(shi)工(gong)(gong)過(guo)程(cheng)中(zhong)，在(zai)未對(dui)定(ding)(ding)額(e)變(bian)改的(de)(de)(de)可行(xing)(xing)(xing)性進行(xing)(xing)(xing)認真的(de)(de)(de)分(fen)析(xi)的(de)(de)(de)基(ji)礎上隨(sui)意(yi)(yi)變(bian)更預(yu)算定(ding)(ding)額(e)，最終導致施(shi)工(gong)(gong)企(qi)業(ye)(ye)預(yu)算定(ding)(ding)額(e)失去(qu)約束作用，施(shi)工(gong)(gong)成本過(guo)度增加，給施(shi)工(gong)(gong)企(qi)業(ye)(ye)帶來(lai)巨大的(de)(de)(de)`經濟損失。

　　（五）工(gong)(gong)(gong)程造(zao)價(jia)咨(zi)(zi)詢(xun)機(ji)(ji)構責(ze)任心不強。一(yi)是我(wo)國從事工(gong)(gong)(gong)程造(zao)價(jia)咨(zi)(zi)詢(xun)工(gong)(gong)(gong)作的(de)社會中(zhong)介(jie)(jie)機(ji)(ji)構數量(liang)(liang)龐大，國家(jia)相關配套管(guan)(guan)理制(zhi)度(du)尚未健全，政府(fu)機(ji)(ji)構對工(gong)(gong)(gong)程造(zao)價(jia)中(zhong)介(jie)(jie)的(de)審(shen)批把關不嚴，導致中(zhong)介(jie)(jie)機(ji)(ji)構管(guan)(guan)理混亂(luan)，咨(zi)(zi)詢(xun)報(bao)告質量(liang)(liang)低下(xia)。二(er)是一(yi)些建筑管(guan)(guan)理行政機(ji)(ji)關設立(li)或脫鉤轉(zhuan)制(zhi)形成的(de)中(zhong)介(jie)(jie)機(ji)(ji)構在執(zhi)業過程中(zhong)存(cun)在著(zhu)一(yi)定的(de)行業壟(long)斷現象，其借助上(shang)級(ji)主管(guan)(guan)機(ji)(ji)關的(de)審(shen)批權力，對被(bei)咨(zi)(zi)詢(xun)建筑施工(gong)(gong)(gong)企(qi)(qi)業隨意出具咨(zi)(zi)詢(xun)報(bao)告，不但損害了自身行業形象，而且還(huan)為工(gong)(gong)(gong)程施工(gong)(gong)(gong)企(qi)(qi)業提供誤導信(xin)息。

　　二、提高我國建筑工程預算管理的措施

　　（一(yi)）提(ti)高預(yu)(yu)(yu)(yu)算(suan)編(bian)制(zhi)人(ren)員(yuan)業(ye)(ye)務能力(li)。建(jian)筑施(shi)(shi)(shi)工(gong)(gong)企業(ye)(ye)的(de)(de)(de)預(yu)(yu)(yu)(yu)算(suan)定(ding)額(e)編(bian)制(zhi)、決算(suan)概(gai)算(suan)編(bian)制(zhi)工(gong)(gong)作量(liang)極大，項(xiang)目(mu)類別繁多，需要預(yu)(yu)(yu)(yu)算(suan)管(guan)理(li)人(ren)員(yuan)具有一(yi)定(ding)的(de)(de)(de)建(jian)筑施(shi)(shi)(shi)工(gong)(gong)專(zhuan)業(ye)(ye)知識及(ji)較強的(de)(de)(de)責任(ren)心，以(yi)保證建(jian)筑施(shi)(shi)(shi)工(gong)(gong)造價預(yu)(yu)(yu)(yu)算(suan)管(guan)理(li)工(gong)(gong)作能順利進行(xing)(xing)(xing)。一(yi)是(shi)預(yu)(yu)(yu)(yu)算(suan)管(guan)理(li)人(ren)員(yuan)應(ying)嚴把審核(he)關(guan)，對預(yu)(yu)(yu)(yu)算(suan)定(ding)額(e)的(de)(de)(de)準確(que)性進行(xing)(xing)(xing)認真的(de)(de)(de)審核(he)，在施(shi)(shi)(shi)工(gong)(gong)過(guo)程(cheng)中應(ying)對預(yu)(yu)(yu)(yu)算(suan)定(ding)額(e)及(ji)時進行(xing)(xing)(xing)更新，并(bing)(bing)對預(yu)(yu)(yu)(yu)算(suan)實際(ji)支(zhi)出與(yu)預(yu)(yu)(yu)(yu)算(suan)定(ding)額(e)之間(jian)的(de)(de)(de)差(cha)異進行(xing)(xing)(xing)分析，為(wei)預(yu)(yu)(yu)(yu)算(suan)定(ding)額(e)編(bian)制(zhi)人(ren)員(yuan)提(ti)供修改、更新預(yu)(yu)(yu)(yu)算(suan)定(ding)額(e)的(de)(de)(de)依據(ju)。二是(shi)施(shi)(shi)(shi)工(gong)(gong)企業(ye)(ye)監管(guan)部門應(ying)定(ding)期(qi)組織(zhi)預(yu)(yu)(yu)(yu)算(suan)定(ding)額(e)編(bian)制(zhi)人(ren)員(yuan)對定(ding)額(e)編(bian)制(zhi)、審核(he)、決算(suan)等專(zhuan)業(ye)(ye)技術進行(xing)(xing)(xing)培訓，并(bing)(bing)嚴把預(yu)(yu)(yu)(yu)算(suan)員(yuan)資質考試(shi)關(guan)與(yu)繼續教育關(guan)，提(ti)高我(wo)國施(shi)(shi)(shi)工(gong)(gong)預(yu)(yu)(yu)(yu)算(suan)定(ding)額(e)編(bian)制(zhi)人(ren)員(yuan)的(de)(de)(de)綜合業(ye)(ye)務能力(li)。

　　（二）嚴把(ba)工(gong)(gong)程(cheng)(cheng)預(yu)(yu)算(suan)(suan)(suan)審(shen)(shen)核(he)關。工(gong)(gong)程(cheng)(cheng)施工(gong)(gong)監(jian)管部門(men)應(ying)(ying)制(zhi)定(ding)(ding)預(yu)(yu)算(suan)(suan)(suan)定(ding)(ding)額審(shen)(shen)核(he)程(cheng)(cheng)序(xu)，明確(que)建(jian)(jian)設(she)方(fang)、承(cheng)包方(fang)、施工(gong)(gong)方(fang)、工(gong)(gong)程(cheng)(cheng)造(zao)價咨(zi)詢管理(li)等部門(men)在工(gong)(gong)程(cheng)(cheng)建(jian)(jian)筑(zhu)施工(gong)(gong)預(yu)(yu)算(suan)(suan)(suan)定(ding)(ding)額審(shen)(shen)核(he)中的(de)(de)職責內(nei)容，以保(bao)證施工(gong)(gong)合同涉及的(de)(de)各(ge)個部門(men)能(neng)認真執行(xing)(xing)工(gong)(gong)程(cheng)(cheng)審(shen)(shen)核(he)程(cheng)(cheng)序(xu)。強調工(gong)(gong)程(cheng)(cheng)審(shen)(shen)核(he)職責，明確(que)不(bu)執行(xing)(xing)工(gong)(gong)程(cheng)(cheng)預(yu)(yu)算(suan)(suan)(suan)審(shen)(shen)核(he)程(cheng)(cheng)序(xu)的(de)(de)單位應(ying)(ying)承(cheng)擔的(de)(de)法律(lv)責任，并且各(ge)個單位應(ying)(ying)聘用(yong)施工(gong)(gong)預(yu)(yu)算(suan)(suan)(suan)管理(li)工(gong)(gong)作經驗豐(feng)富(fu)的(de)(de)審(shen)(shen)核(he)人員，保(bao)證工(gong)(gong)程(cheng)(cheng)建(jian)(jian)筑(zhu)造(zao)價預(yu)(yu)算(suan)(suan)(suan)審(shen)(shen)核(he)工(gong)(gong)作質量。

　　（三）利(li)用計(ji)算(suan)(suan)(suan)(suan)機網絡技術，提高工(gong)(gong)(gong)程(cheng)(cheng)造價管(guan)(guan)理(li)(li)效率(lv)(lv)。工(gong)(gong)(gong)程(cheng)(cheng)建筑施(shi)工(gong)(gong)(gong)企(qi)業(ye)可(ke)加(jia)強(qiang)與工(gong)(gong)(gong)程(cheng)(cheng)造價預(yu)算(suan)(suan)(suan)(suan)管(guan)(guan)理(li)(li)軟件(jian)(jian)(jian)公司的(de)合作(zuo)，根據施(shi)工(gong)(gong)(gong)企(qi)業(ye)規模(mo)、施(shi)工(gong)(gong)(gong)流程(cheng)(cheng)特(te)點設計(ji)符合自身發展(zhan)的(de)工(gong)(gong)(gong)程(cheng)(cheng)造價預(yu)算(suan)(suan)(suan)(suan)管(guan)(guan)理(li)(li)軟件(jian)(jian)(jian)。一是(shi)預(yu)算(suan)(suan)(suan)(suan)管(guan)(guan)理(li)(li)軟件(jian)(jian)(jian)可(ke)通過互聯網，實時對預(yu)算(suan)(suan)(suan)(suan)定(ding)額進行(xing)更新，保(bao)證施(shi)工(gong)(gong)(gong)企(qi)業(ye)預(yu)算(suan)(suan)(suan)(suan)定(ding)額適應(ying)市場行(xing)情。二是(shi)利(li)用工(gong)(gong)(gong)程(cheng)(cheng)預(yu)算(suan)(suan)(suan)(suan)定(ding)額管(guan)(guan)理(li)(li)軟件(jian)(jian)(jian)的(de)定(ding)額跟(gen)蹤模(mo)塊，使企(qi)業(ye)領(ling)導層能實時掌握施(shi)工(gong)(gong)(gong)過程(cheng)(cheng)中實際(ji)成(cheng)本與預(yu)算(suan)(suan)(suan)(suan)成(cheng)本之間(jian)差異(yi)，以便施(shi)工(gong)(gong)(gong)企(qi)業(ye)及時修改預(yu)算(suan)(suan)(suan)(suan)定(ding)額。三是(shi)通過工(gong)(gong)(gong)程(cheng)(cheng)預(yu)算(suan)(suan)(suan)(suan)定(ding)額管(guan)(guan)理(li)(li)軟件(jian)(jian)(jian)可(ke)以幫助預(yu)算(suan)(suan)(suan)(suan)定(ding)額編(bian)制人員提高編(bian)制效率(lv)(lv)，減(jian)少施(shi)工(gong)(gong)(gong)工(gong)(gong)(gong)程(cheng)(cheng)預(yu)算(suan)(suan)(suan)(suan)管(guan)(guan)理(li)(li)人員勞(lao)動力。

　　（四）加(jia)強工程(cheng)預(yu)算人(ren)員的素質(zhi)和(he)能(neng)力(li)。建筑工程(cheng)預(yu)算控制管(guan)理(li)(li)工作(zuo)最終(zhong)是(shi)由(you)人(ren)來(lai)完成(cheng)，所以建筑工程(cheng)預(yu)算管(guan)理(li)(li)人(ren)員的素質(zhi)和(he)能(neng)力(li)如何直接影響(xiang)到最終(zhong)的工程(cheng)預(yu)算質(zhi)量。所以企業在選擇工程(cheng)預(yu)算管(guan)理(li)(li)人(ren)員時不應只注(zhu)重專(zhuan)業知識(shi)，必須(xu)還要(yao)要(yao)求(qiu)人(ren)員掌握(wo)有(you)關的法律、建筑等相關知識(shi)。

工程預算論文3

　　1影響預算編制程序的準確性因素

　　1.1設計漏項與工期延(yan)長(chang)。

　　工(gong)(gong)(gong)程(cheng)(cheng)設(she)(she)(she)(she)計(ji)漏(lou)項(xiang)(xiang)(xiang)現(xian)象是(shi)在(zai)工(gong)(gong)(gong)程(cheng)(cheng)管(guan)理(li)(li)(li)中(zhong)(zhong)(zhong)經常出現(xian)的(de)(de)(de)(de)(de)(de)現(xian)象，其產(chan)(chan)生(sheng)的(de)(de)(de)(de)(de)(de)費用往往占據整(zheng)個工(gong)(gong)(gong)程(cheng)(cheng)的(de)(de)(de)(de)(de)(de)半數以上，如若(ruo)工(gong)(gong)(gong)程(cheng)(cheng)預算上出現(xian)漏(lou)項(xiang)(xiang)(xiang)將(jiang)引(yin)起工(gong)(gong)(gong)程(cheng)(cheng)極大的(de)(de)(de)(de)(de)(de)損失(shi)。引(yin)起工(gong)(gong)(gong)程(cheng)(cheng)設(she)(she)(she)(she)計(ji)漏(lou)項(xiang)(xiang)(xiang)的(de)(de)(de)(de)(de)(de)主(zhu)(zhu)要原因(yin)(yin)在(zai)于(yu)工(gong)(gong)(gong)程(cheng)(cheng)的(de)(de)(de)(de)(de)(de)施工(gong)(gong)(gong)沒有按(an)照國(guo)家(jia)的(de)(de)(de)(de)(de)(de)規定進(jin)行標準設(she)(she)(she)(she)計(ji)，使項(xiang)(xiang)(xiang)目(mu)的(de)(de)(de)(de)(de)(de)整(zheng)體(ti)設(she)(she)(she)(she)計(ji)方(fang)(fang)案(an)缺(que)乏比(bi)較與(yu)變(bian)更。在(zai)工(gong)(gong)(gong)程(cheng)(cheng)漏(lou)項(xiang)(xiang)(xiang)管(guan)理(li)(li)(li)中(zhong)(zhong)(zhong)，設(she)(she)(she)(she)計(ji)方(fang)(fang)案(an)的(de)(de)(de)(de)(de)(de)不(bu)(bu)夠深(shen)刻(ke)也是(shi)引(yin)起漏(lou)項(xiang)(xiang)(xiang)的(de)(de)(de)(de)(de)(de)主(zhu)(zhu)要原因(yin)(yin)之(zhi)一。其主(zhu)(zhu)要是(shi)由(you)于(yu)在(zai)方(fang)(fang)案(an)設(she)(she)(she)(she)計(ji)的(de)(de)(de)(de)(de)(de)初期(qi)，在(zai)方(fang)(fang)案(an)研(yan)(yan)究談(tan)論期(qi)間缺(que)乏對項(xiang)(xiang)(xiang)目(mu)細致(zhi)深(shen)入的(de)(de)(de)(de)(de)(de)調查(cha)與(yu)研(yan)(yan)究，使整(zheng)體(ti)的(de)(de)(de)(de)(de)(de)設(she)(she)(she)(she)計(ji)水平降低。在(zai)設(she)(she)(she)(she)計(ji)漏(lou)項(xiang)(xiang)(xiang)問題(ti)上，審查(cha)不(bu)(bu)合格(ge)(ge)與(yu)不(bu)(bu)嚴格(ge)(ge)也會導(dao)致(zhi)設(she)(she)(she)(she)計(ji)漏(lou)項(xiang)(xiang)(xiang)的(de)(de)(de)(de)(de)(de)產(chan)(chan)生(sheng)。漏(lou)項(xiang)(xiang)(xiang)的(de)(de)(de)(de)(de)(de)產(chan)(chan)生(sheng)嚴重(zhong)影響了(le)工(gong)(gong)(gong)程(cheng)(cheng)的(de)(de)(de)(de)(de)(de)投資與(yu)預算的(de)(de)(de)(de)(de)(de)準確(que)性，使工(gong)(gong)(gong)程(cheng)(cheng)在(zai)施工(gong)(gong)(gong)中(zhong)(zhong)(zhong)無形增添了(le)不(bu)(bu)必要的(de)(de)(de)(de)(de)(de)開銷。在(zai)工(gong)(gong)(gong)程(cheng)(cheng)管(guan)理(li)(li)(li)中(zhong)(zhong)(zhong)，工(gong)(gong)(gong)程(cheng)(cheng)的(de)(de)(de)(de)(de)(de)投資、施工(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)質(zhi)量(liang)與(yu)工(gong)(gong)(gong)程(cheng)(cheng)的(de)(de)(de)(de)(de)(de)預算工(gong)(gong)(gong)期(qi)是(shi)工(gong)(gong)(gong)程(cheng)(cheng)控制中(zhong)(zhong)(zhong)的(de)(de)(de)(de)(de)(de)三大主(zhu)(zhu)要控制目(mu)標。工(gong)(gong)(gong)程(cheng)(cheng)完(wan)工(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)準時(shi)與(yu)否(fou)，在(zai)工(gong)(gong)(gong)程(cheng)(cheng)管(guan)理(li)(li)(li)中(zhong)(zhong)(zhong)發(fa)揮(hui)重(zhong)要作用。項(xiang)(xiang)(xiang)目(mu)能否(fou)按(an)時(shi)投產(chan)(chan)，公(gong)司能否(fou)從中(zhong)(zhong)(zhong)獲取最大的(de)(de)(de)(de)(de)(de)利(li)益(yi)，無一不(bu)(bu)與(yu)工(gong)(gong)(gong)程(cheng)(cheng)的(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)期(qi)相關(guan)聯，如果建設(she)(she)(she)(she)工(gong)(gong)(gong)程(cheng)(cheng)延長，將(jiang)對工(gong)(gong)(gong)程(cheng)(cheng)的(de)(de)(de)(de)(de)(de)費用造成直接(jie)影響。

　　1.2預算材料(liao)價格有誤差(cha)與方(fang)法不合理。

　　在(zai)工(gong)(gong)(gong)程管理(li)中，需要很多(duo)各(ge)(ge)種(zhong)型號的(de)(de)(de)(de)設(she)(she)備(bei)與器材。目(mu)前，在(zai)設(she)(she)備(bei)引進市場(chang)中，由于(yu)生產廠家激烈的(de)(de)(de)(de)競爭，使(shi)(shi)市場(chang)上(shang)各(ge)(ge)種(zhong)建筑設(she)(she)備(bei)的(de)(de)(de)(de)`價(jia)(jia)(jia)格出(chu)現(xian)不(bu)一(yi)致(zhi)(zhi)的(de)(de)(de)(de)現(xian)象。報(bao)價(jia)(jia)(jia)的(de)(de)(de)(de)不(bu)一(yi)致(zhi)(zhi)，導致(zhi)(zhi)了整(zheng)個(ge)市場(chang)的(de)(de)(de)(de)混亂、不(bu)規范，促使(shi)(shi)眾多(duo)型號的(de)(de)(de)(de)設(she)(she)備(bei)超出(chu)了預(yu)算(suan)的(de)(de)(de)(de)范圍，為(wei)預(yu)算(suan)的(de)(de)(de)(de)準(zhun)確性帶來(lai)極大的(de)(de)(de)(de)困難。在(zai)工(gong)(gong)(gong)程管理(li)中，還經常出(chu)現(xian)建筑工(gong)(gong)(gong)程預(yu)算(suan)編(bian)制不(bu)合理(li)的(de)(de)(de)(de)現(xian)象。出(chu)現(xian)此(ci)種(zhong)現(xian)象的(de)(de)(de)(de)原因(yin)在(zai)于(yu)，預(yu)算(suan)人員對編(bian)制的(de)(de)(de)(de)不(bu)細(xi)心，對工(gong)(gong)(gong)程情況的(de)(de)(de)(de)調查(cha)不(bu)夠深入，使(shi)(shi)造價(jia)(jia)(jia)預(yu)算(suan)出(chu)現(xian)了缺(que)項的(de)(de)(de)(de)現(xian)象，缺(que)乏了科學(xue)性與合理(li)性的(de)(de)(de)(de)治理(li)，直接影(ying)響了預(yu)算(suan)費(fei)用的(de)(de)(de)(de)準(zhun)確性。

　　2加強工程預算編制質量的有效建議

　　2.1仔細(xi)做(zuo)好工程造價預(yu)算編制與(yu)招(zhao)投標的造價費用(yong)的掌(zhang)握。

　　工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)管理中最主要(yao)的(de)(de)(de)(de)(de)(de)(de)(de)環節為(wei)(wei)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)造(zao)(zao)價(jia)(jia)(jia)預(yu)算(suan)(suan)編(bian)制(zhi)(zhi)，只(zhi)有科(ke)學(xue)與合(he)理的(de)(de)(de)(de)(de)(de)(de)(de)預(yu)算(suan)(suan)編(bian)制(zhi)(zhi)才能(neng)夠(gou)達到(dao)(dao)有效(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)預(yu)算(suan)(suan)與控制(zhi)(zhi)。在預(yu)算(suan)(suan)編(bian)制(zhi)(zhi)過(guo)(guo)(guo)程(cheng)(cheng)(cheng)(cheng)(cheng)中，人(ren)(ren)員應(ying)對施工(gong)(gong)(gong)場地與施工(gong)(gong)(gong)環境及(ji)(ji)施工(gong)(gong)(gong)特點進行詳(xiang)細的(de)(de)(de)(de)(de)(de)(de)(de)考察(cha)，使(shi)自身(shen)深入到(dao)(dao)施工(gong)(gong)(gong)現場進行實(shi)地考察(cha)，才能(neng)真正(zheng)意義(yi)上做到(dao)(dao)準確(que)(que)性預(yu)算(suan)(suan)。想要(yao)從(cong)根本上完善預(yu)算(suan)(suan)編(bian)制(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)體(ti)系，需(xu)根據設(she)計圖紙進行有效(xiao)分析(xi)，使(shi)預(yu)算(suan)(suan)編(bian)制(zhi)(zhi)按照(zhao)科(ke)學(xue)性的(de)(de)(de)(de)(de)(de)(de)(de)方(fang)(fang)向發展(zhan)。為(wei)(wei)了(le)使(shi)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)設(she)施以及(ji)(ji)材料的(de)(de)(de)(de)(de)(de)(de)(de)采購能(neng)夠(gou)公(gong)(gong)平公(gong)(gong)正(zheng)。目(mu)前，工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)單(dan)(dan)位對工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)都采取招(zhao)投標(biao)(biao)的(de)(de)(de)(de)(de)(de)(de)(de)方(fang)(fang)式(shi)進行競爭。通(tong)過(guo)(guo)(guo)競標(biao)(biao)的(de)(de)(de)(de)(de)(de)(de)(de)形式(shi)來(lai)綜合(he)選定工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)歸(gui)屬方(fang)(fang)，加(jia)大了(le)甲方(fang)(fang)與施工(gong)(gong)(gong)單(dan)(dan)位的(de)(de)(de)(de)(de)(de)(de)(de)選擇空間。使(shi)預(yu)算(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)投標(biao)(biao)價(jia)(jia)(jia)格更加(jia)符合(he)科(ke)學(xue)性與合(he)理性。通(tong)過(guo)(guo)(guo)招(zhao)投標(biao)(biao)的(de)(de)(de)(de)(de)(de)(de)(de)方(fang)(fang)式(shi)能(neng)夠(gou)有效(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)達到(dao)(dao)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)算(suan)(suan)編(bian)制(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)控制(zhi)(zhi)與管理。在工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)施工(gong)(gong)(gong)中，還(huan)應(ying)加(jia)強工(gong)(gong)(gong)作管理人(ren)(ren)員的(de)(de)(de)(de)(de)(de)(de)(de)管理水平，進而提高(gao)施工(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)(de)技(ji)術要(yao)求，為(wei)(wei)公(gong)(gong)司減少(shao)了(le)不必要(yao)的(de)(de)(de)(de)(de)(de)(de)(de)開銷。通(tong)過(guo)(guo)(guo)仔(zi)細做好工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)造(zao)(zao)價(jia)(jia)(jia)預(yu)算(suan)(suan)編(bian)制(zhi)(zhi)與掌握招(zhao)投標(biao)(biao)的(de)(de)(de)(de)(de)(de)(de)(de)造(zao)(zao)價(jia)(jia)(jia)費(fei)的(de)(de)(de)(de)(de)(de)(de)(de)方(fang)(fang)法(fa)，為(wei)(wei)公(gong)(gong)司帶來(lai)利益(yi)的(de)(de)(de)(de)(de)(de)(de)(de)同(tong)時，合(he)理的(de)(de)(de)(de)(de)(de)(de)(de)控制(zhi)(zhi)了(le)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)造(zao)(zao)價(jia)(jia)(jia)，使(shi)預(yu)算(suan)(suan)編(bian)制(zhi)(zhi)變得(de)更加(jia)合(he)理、準確(que)(que)。

　　2.2加強設(she)計(ji)階段的造價控(kong)制與約束(shu)建設(she)單位。

　　在(zai)設計階段(duan)，建(jian)(jian)筑(zhu)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)企(qi)業需(xu)要對建(jian)(jian)筑(zhu)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)項目進行科學(xue)、合理(li)的(de)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)造(zao)(zao)價(jia)控制，掌(zhang)握科學(xue)、先進的(de)設計理(li)念(nian)，提高(gao)設計的(de)質量和水(shui)平，全面(mian)掌(zhang)握影(ying)響(xiang)建(jian)(jian)筑(zhu)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)造(zao)(zao)價(jia)方面(mian)的(de)各項因素(su)，設計階段(duan)的(de)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)造(zao)(zao)價(jia)的(de)費用(yong)較低，但其對工(gong)(gong)(gong)程(cheng)(cheng)(cheng)造(zao)(zao)價(jia)的(de)整(zheng)體會造(zao)(zao)成深遠(yuan)影(ying)響(xiang)，同(tong)時對于建(jian)(jian)筑(zhu)單位要形(xing)成一定的(de)約束力(li)，提高(gao)建(jian)(jian)筑(zhu)單位管理(li)人員(yuan)的(de)素(su)質與能力(li)水(shui)平，明(ming)確(que)法人責(ze)任制，嚴格按照合同(tong)制定的(de)規章制度辦事，同(tong)時廣泛(fan)接(jie)受(shou)采納其他管理(li)者的(de)合理(li)化(hua)建(jian)(jian)議(yi)，從(cong)而促進整(zheng)個工(gong)(gong)(gong)程(cheng)(cheng)(cheng)項目的(de)發(fa)展，進一步實現(xian)建(jian)(jian)筑(zhu)施工(gong)(gong)(gong)企(qi)業的(de)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)造(zao)(zao)價(jia)的(de)有效(xiao)控制。

　　3結論

　　工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)算(suan)編(bian)(bian)制(zhi)(zhi)在工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)管(guan)理中發揮著重要作用，能(neng)夠有(you)(you)效(xiao)控制(zhi)(zhi)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)管(guan)理中的(de)(de)(de)經濟、質(zhi)量(liang)以(yi)(yi)及工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)管(guan)理中的(de)(de)(de)各個環節，對(dui)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)管(guan)理控制(zhi)(zhi)具(ju)有(you)(you)一(yi)定的(de)(de)(de)指導(dao)性意義。本文(wen)主(zhu)要通(tong)過簡(jian)要闡述工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)管(guan)理中工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)算(suan)編(bian)(bian)制(zhi)(zhi)程(cheng)(cheng)(cheng)(cheng)(cheng)序，從設計(ji)漏項(xiang)與(yu)工(gong)(gong)(gong)(gong)期(qi)延長以(yi)(yi)及預(yu)(yu)(yu)(yu)算(suan)材料價(jia)格有(you)(you)誤差與(yu)方法不合(he)理等方面(mian)分(fen)析影響預(yu)(yu)(yu)(yu)算(suan)編(bian)(bian)制(zhi)(zhi)程(cheng)(cheng)(cheng)(cheng)(cheng)序的(de)(de)(de)準(zhun)確性因(yin)素，進而(er)提出(chu)一(yi)系列加(jia)強工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)算(suan)編(bian)(bian)制(zhi)(zhi)質(zhi)量(liang)的(de)(de)(de)有(you)(you)效(xiao)建(jian)議，通(tong)過仔(zi)細(xi)做好工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)造(zao)價(jia)預(yu)(yu)(yu)(yu)算(suan)編(bian)(bian)制(zhi)(zhi)與(yu)實地考(kao)察工(gong)(gong)(gong)(gong)作、掌握招(zhao)投標的(de)(de)(de)造(zao)價(jia)費用以(yi)(yi)及加(jia)強設計(ji)階段的(de)(de)(de)造(zao)價(jia)控制(zhi)(zhi)與(yu)約束建(jian)設單位等多(duo)個方面(mian)進行工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)算(suan)編(bian)(bian)制(zhi)(zhi)質(zhi)量(liang)的(de)(de)(de)控制(zhi)(zhi)，以(yi)(yi)期(qi)提高工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)管(guan)理的(de)(de)(de)質(zhi)量(liang)和(he)預(yu)(yu)(yu)(yu)算(suan)編(bian)(bian)制(zhi)(zhi)標準(zhun)。

工程預算論文4

　　摘要：時代的(de)(de)(de)發展使(shi)我國的(de)(de)(de)社會和經濟產生了翻(fan)天覆(fu)地的(de)(de)(de)變化，在這樣一(yi)個大背景人們對城市(shi)建(jian)(jian)(jian)設(she)的(de)(de)(de)要求也越(yue)來越(yue)高，同時城市(shi)建(jian)(jian)(jian)設(she)也作為我國城市(shi)建(jian)(jian)(jian)設(she)發展的(de)(de)(de)重(zhong)要計劃之(zhi)一(yi)被加(jia)以(yi)實施。而城市(shi)在建(jian)(jian)(jian)設(she)的(de)(de)(de)在具體過程(cheng)中又與建(jian)(jian)(jian)筑工程(cheng)有著非常密切的(de)(de)(de)聯系(xi)，因此(ci)本(ben)文主要針對建(jian)(jian)(jian)筑工程(cheng)中的(de)(de)(de)成本(ben)控制與管理(li)方面去進(jin)行(xing)了深(shen)入(ru)的(de)(de)(de)研究(jiu)，希望以(yi)此(ci)為我國的(de)(de)(de)城市(shi)建(jian)(jian)(jian)設(she)貢(gong)獻出一(yi)份力量。

　　關鍵詞：工程預(yu)算(suan);管理分析;成本控制

　　我(wo)們都知道在(zai)(zai)(zai)建(jian)(jian)(jian)筑工程進行(xing)建(jian)(jian)(jian)設的(de)(de)過程中(zhong)涉及到很多方面的(de)(de)內容，不(bu)管(guan)是在(zai)(zai)(zai)建(jian)(jian)(jian)筑前(qian)期的(de)(de)準備階(jie)段還(huan)是在(zai)(zai)(zai)建(jian)(jian)(jian)設過程中(zhong)的(de)(de)施工階(jie)段和建(jian)(jian)(jian)筑的(de)(de)驗收階(jie)段，都會產(chan)生(sheng)很多有(you)關(guan)人力(li)與(yu)物力(li)等相關(guan)的(de)(de)費用，因(yin)(yin)此為(wei)了(le)節約建(jian)(jian)(jian)設的(de)(de)成本，就(jiu)(jiu)應該(gai)對(dui)產(chan)生(sheng)的(de)(de)這(zhe)些費用加(jia)以(yi)控制(zhi)和管(guan)理(li)。只有(you)這(zhe)樣才(cai)能(neng)夠使建(jian)(jian)(jian)設單位(wei)在(zai)(zai)(zai)節約建(jian)(jian)(jian)設成本的(de)(de)同(tong)時還(huan)能(neng)夠對(dui)建(jian)(jian)(jian)筑的(de)(de)質量加(jia)以(yi)保障。因(yin)(yin)此，目(mu)前(qian)該(gai)如何去對(dui)工程的(de)(de)成本進行(xing)有(you)效控制(zhi)與(yu)管(guan)理(li)就(jiu)(jiu)已經成為(wei)了(le)建(jian)(jian)(jian)筑單位(wei)需要解決的(de)(de)問題。

　　一、建筑施工中對成本進行控制管理主要涉及到的內容

　　一般來(lai)講，在對(dui)建(jian)(jian)筑(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)成(cheng)本(ben)(ben)控制(zhi)進(jin)行分(fen)(fen)析的(de)(de)(de)(de)(de)時(shi)(shi)候(hou)所設(she)計(ji)到(dao)的(de)(de)(de)(de)(de)內容有很多，但(dan)是(shi)(shi)成(cheng)本(ben)(ben)控制(zhi)主(zhu)要(yao)是(shi)(shi)包含兩個大的(de)(de)(de)(de)(de)方面，它們分(fen)(fen)別是(shi)(shi)對(dui)內部(bu)成(cheng)本(ben)(ben)的(de)(de)(de)(de)(de)控制(zhi)上(shang)(shang)和外(wai)部(bu)成(cheng)本(ben)(ben)的(de)(de)(de)(de)(de)控制(zhi)上(shang)(shang)。同時(shi)(shi)建(jian)(jian)筑(zhu)(zhu)(zhu)成(cheng)本(ben)(ben)的(de)(de)(de)(de)(de)控制(zhi)又關系到(dao)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)核算的(de)(de)(de)(de)(de)預(yu)測(ce)和決策等。以上(shang)(shang)的(de)(de)(de)(de)(de)這(zhe)(zhe)些(xie)成(cheng)本(ben)(ben)控制(zhi)的(de)(de)(de)(de)(de)方式對(dui)建(jian)(jian)筑(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)最(zui)終(zhong)的(de)(de)(de)(de)(de)成(cheng)本(ben)(ben)有著直接的(de)(de)(de)(de)(de)影響。在進(jin)行建(jian)(jian)筑(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)成(cheng)本(ben)(ben)管理的(de)(de)(de)(de)(de)過(guo)程(cheng)(cheng)(cheng)(cheng)(cheng)中(zhong)，首先要(yao)做的(de)(de)(de)(de)(de)就是(shi)(shi)對(dui)其成(cheng)本(ben)(ben)進(jin)行預(yu)測(ce)，然(ran)后將(jiang)預(yu)測(ce)的(de)(de)(de)(de)(de)結果和實際的(de)(de)(de)(de)(de)成(cheng)本(ben)(ben)目標進(jin)行分(fen)(fen)析和評價，并(bing)且(qie)對(dui)預(yu)測(ce)的(de)(de)(de)(de)(de)成(cheng)本(ben)(ben)進(jin)行驗(yan)證。驗(yan)證后的(de)(de)(de)(de)(de)結果將(jiang)以文(wen)本(ben)(ben)的(de)(de)(de)(de)(de)形式形成(cheng)建(jian)(jian)筑(zhu)(zhu)(zhu)成(cheng)本(ben)(ben)的(de)(de)(de)(de)(de)計(ji)劃(hua)書，這(zhe)(zhe)份成(cheng)本(ben)(ben)計(ji)劃(hua)將(jiang)會成(cheng)為(wei)建(jian)(jian)筑(zhu)(zhu)(zhu)施工(gong)(gong)(gong)(gong)過(guo)程(cheng)(cheng)(cheng)(cheng)(cheng)中(zhong)對(dui)成(cheng)本(ben)(ben)進(jin)行控制(zhi)的(de)(de)(de)(de)(de)主(zhu)要(yao)參照。這(zhe)(zhe)樣(yang)可以使建(jian)(jian)筑(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)在的(de)(de)(de)(de)(de)進(jin)行施工(gong)(gong)(gong)(gong)過(guo)程(cheng)(cheng)(cheng)(cheng)(cheng)中(zhong)產生的(de)(de)(de)(de)(de)所有費用(yong)都被(bei)控制(zhi)在成(cheng)本(ben)(ben)費用(yong)預(yu)測(ce)范圍中(zhong)，以此(ci)能夠很好的(de)(de)(de)(de)(de)對(dui)建(jian)(jian)筑(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)施工(gong)(gong)(gong)(gong)單(dan)位的(de)(de)(de)(de)(de)經(jing)濟效益給予充分(fen)(fen)的(de)(de)(de)(de)(de)保保障。

　　二、建筑工程中進行的成本控制

　　1.招(zhao)標管理階段的成(cheng)本估算(suan)

　　不管是(shi)(shi)(shi)什么樣的(de)(de)(de)建筑工(gong)(gong)程，在(zai)(zai)進(jin)行(xing)(xing)施工(gong)(gong)之前都是(shi)(shi)(shi)先(xian)從招(zhao)標(biao)與投(tou)標(biao)開(kai)始的(de)(de)(de)，在(zai)(zai)投(tou)標(biao)環(huan)節的(de)(de)(de)里(li)不只(zhi)需(xu)要(yao)對(dui)(dui)(dui)市(shi)場的(de)(de)(de)環(huan)境做出(chu)具體的(de)(de)(de)調查與分(fen)析，同時(shi)還(huan)(huan)(huan)應該對(dui)(dui)(dui)本身的(de)(de)(de)經營和發展的(de)(de)(de)狀況(kuang)做出(chu)深層(ceng)次的(de)(de)(de)評估(gu)(gu)。此外還(huan)(huan)(huan)應該對(dui)(dui)(dui)招(zhao)標(biao)文件和工(gong)(gong)程實際(ji)施工(gong)(gong)標(biao)準以及使(shi)用(yong)的(de)(de)(de)場地又或是(shi)(shi)(shi)競爭(zheng)對(dui)(dui)(dui)手(shou)等方(fang)面的(de)(de)(de)情(qing)況(kuang)進(jin)行(xing)(xing)了(le)(le)解。只(zhi)有把以上提(ti)到的(de)(de)(de)這(zhe)些方(fang)面做出(chu)了(le)(le)統一性(xing)的(de)(de)(de)了(le)(le)解研究(jiu)以后(hou)才可(ke)以對(dui)(dui)(dui)企業本身的(de)(de)(de)成(cheng)(cheng)(cheng)本進(jin)行(xing)(xing)估(gu)(gu)算(suan)(suan)(suan)，以此對(dui)(dui)(dui)工(gong)(gong)程里(li)所有會(hui)涉及到到的(de)(de)(de)費用(yong)都可(ke)以被(bei)包(bao)含在(zai)(zai)估(gu)(gu)算(suan)(suan)(suan)成(cheng)(cheng)(cheng)本的(de)(de)(de)范圍(wei)里(li)，極(ji)大的(de)(de)(de)減少了(le)(le)工(gong)(gong)程在(zai)(zai)具體的(de)(de)(de)投(tou)標(biao)報價環(huan)節里(li)出(chu)現(xian)盲目性(xing)，故而還(huan)(huan)(huan)可(ke)以使(shi)估(gu)(gu)算(suan)(suan)(suan)的(de)(de)(de)結果更為合理(li)的(de)(de)(de)、準確。估(gu)(gu)算(suan)(suan)(suan)的(de)(de)(de)成(cheng)(cheng)(cheng)本可(ke)以說是(shi)(shi)(shi)對(dui)(dui)(dui)建筑工(gong)(gong)程成(cheng)(cheng)(cheng)本進(jin)行(xing)(xing)控制的(de)(de)(de)第(di)一個主要(yao)的(de)(de)(de)步(bu)驟，它對(dui)(dui)(dui)于成(cheng)(cheng)(cheng)本管理(li)的(de)(de)(de)有效性(xing)的(de)(de)(de)有著非常(chang)關鍵的(de)(de)(de)作用(yong)。

　　2.施工前(qian)期(qi)階段的成本預算

　　在(zai)施工前期的(de)(de)(de)準備階段中還需要(yao)對(dui)成本進(jin)行預算。主(zhu)要(yao)是對(dui)成本進(jin)行預算和在(zai)施工過程中所(suo)(suo)涉及到的(de)(de)(de)有關數(shu)據做出判斷，得(de)出的(de)(de)(de)相(xiang)關的(de)(de)(de)數(shu)據將會為日后施工提供(gong)依據。所(suo)(suo)以對(dui)施工中的(de)(de)(de)數(shu)據進(jin)行制(zhi)定就(jiu)要(yao)求應該(gai)建立(li)在(zai)合理的(de)(de)(de)科學的(de)(de)(de)基礎(chu)之上。

　　3.施工過程階段的成(cheng)本控(kong)制

　　對(dui)(dui)(dui)(dui)施(shi)工(gong)(gong)過程(cheng)的(de)(de)(de)(de)(de)(de)階(jie)段(duan)進(jin)行(xing)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)可(ke)以(yi)(yi)(yi)(yi)(yi)說(shuo)也(ye)是(shi)(shi)十(shi)分(fen)主(zhu)(zhu)要(yao)的(de)(de)(de)(de)(de)(de)，它可(ke)以(yi)(yi)(yi)(yi)(yi)對(dui)(dui)(dui)(dui)施(shi)工(gong)(gong)的(de)(de)(de)(de)(de)(de)過程(cheng)中出現(xian)超出預(yu)算(suan)(suan)(suan)的(de)(de)(de)(de)(de)(de)情況加(jia)以(yi)(yi)(yi)(yi)(yi)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)，同時(shi)(shi)，可(ke)以(yi)(yi)(yi)(yi)(yi)說(shuo)它也(ye)是(shi)(shi)在涉及到的(de)(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)支出復(fu)雜(za)的(de)(de)(de)(de)(de)(de)一個階(jie)段(duan)，這一階(jie)段(duan)的(de)(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)主(zhu)(zhu)要(yao)包含有(you)：施(shi)工(gong)(gong)人工(gong)(gong)費(fei)(fei)(fei)用(yong)的(de)(de)(de)(de)(de)(de)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)，和(he)對(dui)(dui)(dui)(dui)施(shi)工(gong)(gong)材(cai)料費(fei)(fei)(fei)用(yong)的(de)(de)(de)(de)(de)(de)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)，以(yi)(yi)(yi)(yi)(yi)及對(dui)(dui)(dui)(dui)周轉材(cai)料費(fei)(fei)(fei)用(yong)的(de)(de)(de)(de)(de)(de)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)和(he)結(jie)構件費(fei)(fei)(fei)用(yong)的(de)(de)(de)(de)(de)(de)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)，與機械使用(yong)費(fei)(fei)(fei)用(yong)的(de)(de)(de)(de)(de)(de)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)和(he)措施(shi)費(fei)(fei)(fei)用(yong)的(de)(de)(de)(de)(de)(de)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)等等。只有(you)對(dui)(dui)(dui)(dui)施(shi)工(gong)(gong)過程(cheng)中的(de)(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)進(jin)行(xing)非(fei)常(chang)有(you)效的(de)(de)(de)(de)(de)(de)估(gu)算(suan)(suan)(suan)和(he)預(yu)算(suan)(suan)(suan)之后(hou)(hou)(hou)才能夠在實(shi)際的(de)(de)(de)(de)(de)(de)施(shi)工(gong)(gong)過程(cheng)中嚴格(ge)的(de)(de)(de)(de)(de)(de)按照相(xiang)關(guan)(guan)的(de)(de)(de)(de)(de)(de)預(yu)算(suan)(suan)(suan)目(mu)(mu)標(biao)予以(yi)(yi)(yi)(yi)(yi)施(shi)工(gong)(gong)。而(er)施(shi)工(gong)(gong)階(jie)段(duan)可(ke)以(yi)(yi)(yi)(yi)(yi)說(shuo)是(shi)(shi)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)中最(zui)(zui)為(wei)關(guan)(guan)鍵(jian)的(de)(de)(de)(de)(de)(de)階(jie)段(duan)。在具體(ti)的(de)(de)(de)(de)(de)(de)施(shi)工(gong)(gong)中很有(you)可(ke)能產生(sheng)突發性意外(wai)的(de)(de)(de)(de)(de)(de)事件或(huo)是(shi)(shi)因(yin)為(wei)外(wai)部環境的(de)(de)(de)(de)(de)(de)變化(hua)而(er)出現(xian)的(de)(de)(de)(de)(de)(de)一些(xie)狀(zhuang)況，所(suo)以(yi)(yi)(yi)(yi)(yi)這就(jiu)要(yao)求相(xiang)關(guan)(guan)的(de)(de)(de)(de)(de)(de)建筑(zhu)單位使用(yong)有(you)效的(de)(de)(de)(de)(de)(de)處(chu)理(li)(li)方式去對(dui)(dui)(dui)(dui)出現(xian)的(de)(de)(de)(de)(de)(de)問(wen)題(ti)加(jia)以(yi)(yi)(yi)(yi)(yi)解決并且把(ba)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)的(de)(de)(de)(de)(de)(de)具體(ti)消(xiao)耗(hao)(hao)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)在預(yu)算(suan)(suan)(suan)的(de)(de)(de)(de)(de)(de)目(mu)(mu)標(biao)中。并且為(wei)對(dui)(dui)(dui)(dui)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)的(de)(de)(de)(de)(de)(de)有(you)效控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)管(guan)理(li)(li)加(jia)以(yi)(yi)(yi)(yi)(yi)保證(zheng)還需要(yao)定(ding)期的(de)(de)(de)(de)(de)(de)對(dui)(dui)(dui)(dui)施(shi)工(gong)(gong)中產生(sheng)的(de)(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)消(xiao)耗(hao)(hao)進(jin)行(xing)統計然后(hou)(hou)(hou)同預(yu)算(suan)(suan)(suan)的(de)(de)(de)(de)(de)(de)目(mu)(mu)標(biao)進(jin)行(xing)對(dui)(dui)(dui)(dui)比，把(ba)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)資金按照實(shi)際的(de)(de)(de)(de)(de)(de)項(xiang)目(mu)(mu)消(xiao)耗(hao)(hao)不斷(duan)的(de)(de)(de)(de)(de)(de)進(jin)行(xing)細(xi)化(hua)。對(dui)(dui)(dui)(dui)于成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)預(yu)算(suan)(suan)(suan)目(mu)(mu)標(biao)以(yi)(yi)(yi)(yi)(yi)及具體(ti)的(de)(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)消(xiao)耗(hao)(hao)之間出現(xian)的(de)(de)(de)(de)(de)(de)數據變化(hua)還應該及時(shi)(shi)的(de)(de)(de)(de)(de)(de)做(zuo)(zuo)出研究分(fen)析，將其(qi)中產生(sheng)問(wen)題(ti)的(de)(de)(de)(de)(de)(de)原因(yin)及時(shi)(shi)的(de)(de)(de)(de)(de)(de).找出進(jin)而(er)使得建設成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)可(ke)以(yi)(yi)(yi)(yi)(yi)保持在預(yu)算(suan)(suan)(suan)的(de)(de)(de)(de)(de)(de)目(mu)(mu)標(biao)中。施(shi)工(gong)(gong)完成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)之后(hou)(hou)(hou)的(de)(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)審核(he)統計評(ping)估(gu)：在工(gong)(gong)程(cheng)完成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)以(yi)(yi)(yi)(yi)(yi)后(hou)(hou)(hou)對(dui)(dui)(dui)(dui)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)做(zuo)(zuo)出控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)管(guan)理(li)(li)需要(yao)對(dui)(dui)(dui)(dui)整個建筑(zhu)工(gong)(gong)程(cheng)里的(de)(de)(de)(de)(de)(de)實(shi)際消(xiao)耗(hao)(hao)總成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)進(jin)行(xing)相(xiang)對(dui)(dui)(dui)(dui)嚴格(ge)的(de)(de)(de)(de)(de)(de)審查(cha)與統計，同時(shi)(shi)還需要(yao)把(ba)其(qi)和(he)總成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)的(de)(de)(de)(de)(de)(de)預(yu)算(suan)(suan)(suan)給進(jin)行(xing)分(fen)析。最(zui)(zui)后(hou)(hou)(hou)在分(fen)析的(de)(de)(de)(de)(de)(de)基(ji)礎(chu)上對(dui)(dui)(dui)(dui)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)進(jin)行(xing)評(ping)估(gu)。評(ping)估(gu)的(de)(de)(de)(de)(de)(de)目(mu)(mu)的(de)(de)(de)(de)(de)(de)主(zhu)(zhu)要(yao)是(shi)(shi)為(wei)了對(dui)(dui)(dui)(dui)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)管(guan)理(li)(li)中的(de)(de)(de)(de)(de)(de)的(de)(de)(de)(de)(de)(de)相(xiang)關(guan)(guan)經驗方法進(jin)行(xing)總結(jie)從而(er)為(wei)之后(hou)(hou)(hou)的(de)(de)(de)(de)(de)(de)工(gong)(gong)程(cheng)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)進(jin)行(xing)控(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)打(da)下良(liang)好的(de)(de)(de)(de)(de)(de)基(ji)礎(chu)。

　　三、建筑工程中達成高效成本控制的措施

　　1.建設成本(ben)管理(li)的崗位責任制

　　總(zong)的(de)(de)(de)(de)(de)來說，不管(guan)(guan)(guan)(guan)是在(zai)(zai)(zai)建筑工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)的(de)(de)(de)(de)(de)招標管(guan)(guan)(guan)(guan)理(li)階段還是在(zai)(zai)(zai)進行(xing)(xing)(xing)施(shi)工(gong)(gong)(gong)(gong)(gong)錢的(de)(de)(de)(de)(de)準備幾段，他們(men)都是在(zai)(zai)(zai)對人(ren)(ren)(ren)進行(xing)(xing)(xing)控(kong)(kong)(kong)(kong)制(zhi)(zhi)的(de)(de)(de)(de)(de)基(ji)礎上(shang)去加(jia)以(yi)(yi)(yi)(yi)完(wan)成(cheng)的(de)(de)(de)(de)(de)，因此人(ren)(ren)(ren)就成(cheng)為了(le)整個(ge)成(cheng)本(ben)控(kong)(kong)(kong)(kong)制(zhi)(zhi)管(guan)(guan)(guan)(guan)理(li)的(de)(de)(de)(de)(de)主要實施(shi)的(de)(de)(de)(de)(de)載體(ti)，所以(yi)(yi)(yi)(yi)對建筑工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)進行(xing)(xing)(xing)高效的(de)(de)(de)(de)(de)控(kong)(kong)(kong)(kong)制(zhi)(zhi)管(guan)(guan)(guan)(guan)理(li)成(cheng)本(ben)就需(xu)要建立(li)在(zai)(zai)(zai)對崗位責任(ren)制(zhi)(zhi)進行(xing)(xing)(xing)嚴格(ge)管(guan)(guan)(guan)(guan)理(li)的(de)(de)(de)(de)(de)基(ji)礎之上(shang)。按照工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)中(zhong)所涉及(ji)(ji)到(dao)的(de)(de)(de)(de)(de)相關(guan)環節的(de)(de)(de)(de)(de)實際工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)內容去對具體(ti)的(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)責任(ren)以(yi)(yi)(yi)(yi)及(ji)(ji)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)權(quan)利加(jia)以(yi)(yi)(yi)(yi)確(que)定，使(shi)每一個(ge)參與(yu)管(guan)(guan)(guan)(guan)理(li)的(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)人(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)都可以(yi)(yi)(yi)(yi)在(zai)(zai)(zai)其中(zhong)找(zhao)到(dao)責任(ren)感與(yu)歸屬感。另外，對于(yu)進行(xing)(xing)(xing)施(shi)工(gong)(gong)(gong)(gong)(gong)無法對崗位職(zhi)責進行(xing)(xing)(xing)執行(xing)(xing)(xing)的(de)(de)(de)(de)(de)并(bing)(bing)且對崗位權(quan)利隨意使(shi)用的(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)人(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)應該概予(yu)嚴厲的(de)(de)(de)(de)(de)處罰(fa)，對工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)中(zhong)表(biao)(biao)現積極并(bing)(bing)且能夠(gou)快速完(wan)成(cheng)自己崗位工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)的(de)(de)(de)(de)(de)員(yuan)(yuan)(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)加(jia)表(biao)(biao)揚。使(shi)用這(zhe)種嚴格(ge)的(de)(de)(de)(de)(de)崗位管(guan)(guan)(guan)(guan)理(li)責任(ren)制(zhi)(zhi)去對所有(you)員(yuan)(yuan)(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)對于(yu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)管(guan)(guan)(guan)(guan)理(li)成(cheng)本(ben)的(de)(de)(de)(de)(de)意識(shi)以(yi)(yi)(yi)(yi)及(ji)(ji)覺悟加(jia)以(yi)(yi)(yi)(yi)提升(sheng)。建筑工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)單(dan)位還能夠(gou)建立(li)出(chu)成(cheng)本(ben)控(kong)(kong)(kong)(kong)制(zhi)(zhi)的(de)(de)(de)(de)(de)管(guan)(guan)(guan)(guan)理(li)監察(cha)部(bu)門，對所有(you)參加(jia)施(shi)工(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)員(yuan)(yuan)(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)做出(chu)定期的(de)(de)(de)(de)(de)檢查從(cong)而對成(cheng)本(ben)的(de)(de)(de)(de)(de)高效控(kong)(kong)(kong)(kong)制(zhi)(zhi)管(guan)(guan)(guan)(guan)理(li)的(de)(de)(de)(de)(de)實現加(jia)以(yi)(yi)(yi)(yi)保證。

　　2.引進(jin)先進(jin)施工技術

　　要想(xiang)實現對(dui)建筑(zhu)成(cheng)本的(de)(de)(de)高效管(guan)理(li)，除了應(ying)該構建相對(dui)嚴格(ge)的(de)(de)(de)崗位責任制(zhi)度之外，還需要積極的(de)(de)(de)對(dui)國(guo)外以(yi)及國(guo)內的(de)(de)(de)先進的(de)(de)(de)管(guan)理(li)技(ji)術(shu)(shu)和施工(gong)技(ji)術(shu)(shu)進行學習，從中獲(huo)取新(xin)的(de)(de)(de)元素，因為對(dui)于成(cheng)本管(guan)理(li)的(de)(de)(de)方式來說，人是管(guan)理(li)的(de)(de)(de)一(yi)部分(fen)，而技(ji)術(shu)(shu)則(ze)是管(guan)理(li)控制(zhi)中的(de)(de)(de)主要組成(cheng)部分(fen)。技(ji)術(shu)(shu)的(de)(de)(de)提(ti)(ti)升比人員崗位職責的(de)(de)(de)提(ti)(ti)升對(dui)施工(gong)管(guan)理(li)的(de)(de)(de)成(cheng)本更(geng)有著深遠的(de)(de)(de)影(ying)響(xiang)意(yi)義。所(suo)以(yi)，隨著時代(dai)不(bu)不(bu)斷發展(zhan)和進步建設施工(gong)的(de)(de)(de)技(ji)術(shu)(shu)也(ye)應(ying)該不(bu)斷的(de)(de)(de)加以(yi)改善不(bu)斷的(de)(de)(de)適應(ying)時代(dai)的(de)(de)(de)發展(zhan)。

　　四、結束語

　　結合以(yi)上分析能(neng)夠對(dui)(dui)我國建筑工(gong)程(cheng)在招標管理的(de)(de)(de)階段和施工(gong)前期(qi)的(de)(de)(de)準備階段以(yi)及(ji)施工(gong)過程(cheng)去(qu)進(jin)行非常有效的(de)(de)(de)成(cheng)本控制(zhi)，并且運(yun)用建立成(cheng)本的(de)(de)(de)崗位管理責任制(zhi)以(yi)及(ji)不斷的(de)(de)(de)對(dui)(dui)先進(jin)施工(gong)技術進(jin)行引進(jin)的(de)(de)(de)方式去(qu)實現對(dui)(dui)建設(she)成(cheng)本的(de)(de)(de)有效控制(zhi)與管理。

工程預算論文5

　　一、企業工程進行預算管理工作的必要性

　　眾所周知，企(qi)業工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)預(yu)算(suan)(suan)(suan)(suan)工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)是(shi)整個工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)順利開展和運行的(de)(de)(de)(de)(de)基礎和關(guan)(guan)鍵(jian)，工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)預(yu)算(suan)(suan)(suan)(suan)是(shi)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)企(qi)業合理(li)組織生產的(de)(de)(de)(de)(de)基礎，只(zhi)有(you)(you)有(you)(you)了(le)相關(guan)(guan)的(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)預(yu)算(suan)(suan)(suan)(suan)工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)才能夠(gou)(gou)知道(dao)工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)的(de)(de)(de)(de)(de)進(jin)度(du)，了(le)解(jie)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)過程(cheng)(cheng)中消耗的(de)(de)(de)(de)(de)人力(li)、物(wu)力(li)和財力(li)，方便對整個工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)的(de)(de)(de)(de)(de)進(jin)度(du)進(jin)行管理(li)和調(diao)整，良好的(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)預(yu)算(suan)(suan)(suan)(suan)能夠(gou)(gou)給(gei)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)組織設(she)計提供充足的(de)(de)(de)(de)(de)依據，能夠(gou)(gou)保(bao)證工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)在(zai)(zai)最(zui)低的(de)(de)(de)(de)(de)成(cheng)本(ben)下高(gao)(gao)質(zhi)量(liang)、高(gao)(gao)速率的(de)(de)(de)(de)(de)完成(cheng)。從(cong)另一(yi)方面來講，工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)預(yu)算(suan)(suan)(suan)(suan)是(shi)企(qi)業準確進(jin)行經(jing)濟核算(suan)(suan)(suan)(suan)和技(ji)術(shu)經(jing)濟分析以及成(cheng)本(ben)控(kong)制(zhi)(zhi)的(de)(de)(de)(de)(de)關(guan)(guan)鍵(jian)，只(zhi)有(you)(you)在(zai)(zai)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)前(qian)做(zuo)好工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)預(yu)算(suan)(suan)(suan)(suan)工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)，才能夠(gou)(gou)精確的(de)(de)(de)(de)(de)預(yu)算(suan)(suan)(suan)(suan)出工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)的(de)(de)(de)(de)(de)造價(jia)和成(cheng)本(ben)，這樣有(you)(you)利于(yu)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)過程(cheng)(cheng)中的(de)(de)(de)(de)(de)備(bei)工(gong)(gong)(gong)(gong)(gong)(gong)備(bei)料工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)，能夠(gou)(gou)對相關(guan)(guan)的(de)(de)(de)(de)(de)人工(gong)(gong)(gong)(gong)(gong)(gong)和材料進(jin)行定(ding)額的(de)(de)(de)(de)(de)管理(li)，進(jin)一(yi)步(bu)加強工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)的(de)(de)(de)(de)(de)經(jing)濟核算(suan)(suan)(suan)(suan)工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)，實現工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)成(cheng)本(ben)的(de)(de)(de)(de)(de)合理(li)控(kong)制(zhi)(zhi)，在(zai)(zai)節(jie)省工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)資金的(de)(de)(de)(de)(de)基礎上(shang)提高(gao)(gao)工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)的(de)(de)(de)(de)(de)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)效率和施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)質(zhi)量(liang)，進(jin)一(yi)步(bu)提高(gao)(gao)了(le)企(qi)業的(de)(de)(de)(de)(de)經(jing)濟效益(yi)和社會效益(yi)。

　　二、企業工程預算工作中存在的問題

　　就目(mu)前我國企(qi)業(ye)工程預算(suan)工作的(de)(de)(de)現狀來(lai)看，相比(bi)之前已經隨著社會的(de)(de)(de)發(fa)展(zhan)和(he)(he)進步(bu)的(de)(de)(de)得到(dao)了一(yi)定的(de)(de)(de)發(fa)展(zhan)和(he)(he)進步(bu)，也在(zai)(zai)一(yi)定程度(du)上提(ti)高了工作效率和(he)(he)工作質量，但是在(zai)(zai)實際的(de)(de)(de)預算(suan)工作中依舊存(cun)在(zai)(zai)一(yi)些問題(ti)和(he)(he)不足，主要表現在(zai)(zai)以下幾個方面：

　　1.專業意識比較缺乏(fa)

　　工(gong)(gong)程(cheng)(cheng)預(yu)算(suan)(suan)(suan)是(shi)部門預(yu)算(suan)(suan)(suan)的(de)(de)一個(ge)重要組成部分(fen)，但是(shi)在實際工(gong)(gong)作(zuo)過(guo)程(cheng)(cheng)中，工(gong)(gong)程(cheng)(cheng)預(yu)算(suan)(suan)(suan)又(you)有其專(zhuan)業(ye)的(de)(de)特(te)征和(he)特(te)性，但是(shi)就目前的(de)(de)形式來看，好多企業(ye)把工(gong)(gong)程(cheng)(cheng)預(yu)算(suan)(suan)(suan)工(gong)(gong)作(zuo)等(deng)(deng)同于(yu)部門預(yu)算(suan)(suan)(suan)工(gong)(gong)作(zuo)，沒有專(zhuan)門的(de)(de)制度規范來給工(gong)(gong)程(cheng)(cheng)預(yu)算(suan)(suan)(suan)工(gong)(gong)作(zuo)做(zuo)指(zhi)導(dao)，而且(qie)沒有專(zhuan)業(ye)知識較(jiao)強、職業(ye)道德和(he)職業(ye)素養較(jiao)強的(de)(de)專(zhuan)業(ye)人員來執行工(gong)(gong)程(cheng)(cheng)預(yu)算(suan)(suan)(suan)工(gong)(gong)作(zuo)，進(jin)一步導(dao)致了預(yu)算(suan)(suan)(suan)編制失真、工(gong)(gong)程(cheng)(cheng)預(yu)算(suan)(suan)(suan)控制失效等(deng)(deng)問題(ti)，影響了工(gong)(gong)程(cheng)(cheng)預(yu)算(suan)(suan)(suan)工(gong)(gong)作(zuo)的(de)(de)順(shun)利開(kai)展和(he)運行。

　　2.市場(chang)觀念比較缺乏

　　受傳統觀念(nian)(nian)的(de)(de)(de)影響，企業工(gong)程(cheng)預(yu)(yu)算(suan)工(gong)作(zuo)沒(mei)有足夠(gou)的(de)(de)(de)競(jing)爭力，不(bu)能適應社會的(de)(de)(de)發展和(he)(he)當今的(de)(de)(de)市場(chang)經濟環境，雖然在政府和(he)(he)公司領導的(de)(de)(de)強烈關注下，工(gong)程(cheng)預(yu)(yu)算(suan)的(de)(de)(de)觀念(nian)(nian)已(yi)經得(de)到了進(jin)一步的(de)(de)(de)優(you)化和(he)(he)改變(bian)，從傳統的(de)(de)(de)定(ding)額計(ji)價(jia)(jia)已(yi)經轉變(bian)為清(qing)單計(ji)價(jia)(jia)，但是(shi)在實際操(cao)作(zuo)過(guo)程(cheng)中依舊采(cai)用定(ding)額計(ji)價(jia)(jia)，沒(mei)有較強的(de)(de)(de)市場(chang)觀念(nian)(nian)使(shi)得(de)工(gong)程(cheng)預(yu)(yu)算(suan)的(de)(de)(de)市場(chang)化程(cheng)度降低，缺乏市場(chang)競(jing)爭力，尤其在工(gong)程(cheng)投(tou)標過(guo)程(cheng)中沒(mei)有合理的(de)(de)(de)預(yu)(yu)算(suan)和(he)(he)審(shen)視(shi)項目(mu)的(de)(de)(de)報價(jia)(jia)，偏(pian)離了工(gong)程(cheng)價(jia)(jia)格(ge)的(de)(de)(de)市場(chang)形成(cheng)機制，還(huan)有好多公司在對不(bu)同項目(mu)的(de)(de)(de)造價(jia)(jia)進(jin)行預(yu)(yu)算(suan)編制時，采(cai)用相同的(de)(de)(de)方法和(he)(he)程(cheng)序(xu)，缺乏專(zhuan)一性(xing)和(he)(he)獨特性(xing)，大(da)大(da)降低了工(gong)程(cheng)的(de)(de)(de)市場(chang)競(jing)爭能力。

　　3.企業工(gong)程預(yu)算缺乏相關的監督控機制

　　好多(duo)企業(ye)(ye)在進行工程預(yu)算(suan)工作時沒(mei)(mei)(mei)有相(xiang)關的(de)監控機制，沒(mei)(mei)(mei)有實現完全的(de)透明化(hua)，這就會(hui)由(you)于(yu)人(ren)(ren)為的(de)因(yin)素(su)或者其他因(yin)素(su)造成不必要的(de)損失和風險，工程預(yu)算(suan)前沒(mei)(mei)(mei)有嚴格的(de)進行審(shen)批和控制，很容易造成資(zi)(zi)(zi)金的(de)浪費，沒(mei)(mei)(mei)有嚴格的(de)對建筑(zhu)標準和投資(zi)(zi)(zi)額度進行把握，會(hui)由(you)于(yu)相(xiang)關工作人(ren)(ren)員的(de)職業(ye)(ye)道德和職業(ye)(ye)素(su)養等問題造成資(zi)(zi)(zi)金使用的(de)隨(sui)意性和一(yi)些不正(zheng)之風的(de)產生，在影響了(le)工程進度和質量(liang)的(de)同時也(ye)影響了(le)公(gong)司的(de)經濟效益和社會(hui)效益。

　　三、完善當前企業工程預算工作的對策

　　通(tong)過上(shang)(shang)(shang)(shang)述(shu)(shu)問題(ti)的(de)討論發現(xian)，現(xian)行的(de)工程(cheng)(cheng)預算工作存在的(de)'問題(ti)和(he)不足在很大程(cheng)(cheng)度上(shang)(shang)(shang)(shang)影響了企業(ye)工程(cheng)(cheng)施(shi)工的(de)效率和(he)質量(liang)，所以筆者通(tong)過分析以上(shang)(shang)(shang)(shang)問題(ti)提出了幾(ji)點切實可行的(de)應對上(shang)(shang)(shang)(shang)述(shu)(shu)問題(ti)的(de)對策，希(xi)望能夠在完善當前企業(ye)工程(cheng)(cheng)預算工作的(de)基礎上(shang)(shang)(shang)(shang)進(jin)(jin)一步促進(jin)(jin)企業(ye)的(de)發展和(he)進(jin)(jin)步。

　　1.提高相(xiang)關工作人員的職業道(dao)德

　　人(ren)(ren)是整(zheng)個(ge)工(gong)作(zuo)(zuo)(zuo)順利開展和運行(xing)的(de)(de)基礎和關鍵，對(dui)于企業工(gong)程預(yu)算工(gong)作(zuo)(zuo)(zuo)也是如此，所以要(yao)提高(gao)相關工(gong)作(zuo)(zuo)(zuo)人(ren)(ren)員的(de)(de)職業道德和職業素養(yang)，在引進工(gong)作(zuo)(zuo)(zuo)人(ren)(ren)員時要(yao)做好把(ba)關工(gong)作(zuo)(zuo)(zuo)，制定(ding)相關的(de)(de)考核機(ji)制，成(cheng)績(ji)合格(ge)后(hou)才(cai)能參加工(gong)程預(yu)算工(gong)作(zuo)(zuo)(zuo)，還要(yao)培養(yang)其終身學習的(de)(de)意識，不(bu)斷的(de)(de)提高(gao)自身的(de)(de)專業技(ji)能和專業知(zhi)識，積極引進高(gao)精尖的(de)(de)技(ji)術人(ren)(ren)才(cai)，這樣能夠從根本上提高(gao)工(gong)程預(yu)算工(gong)作(zuo)(zuo)(zuo)的(de)(de)效率和質量。

　　2.完善相(xiang)關(guan)的監督機(ji)制

　　在進行工(gong)程預(yu)算工(gong)作(zuo)時，做好(hao)相(xiang)(xiang)關的(de)(de)監(jian)(jian)督(du)機制(zhi)能夠促進工(gong)作(zuo)的(de)(de)順利(li)開展和(he)運行，避免不必要(yao)的(de)(de)損失(shi)，防止潛在風險的(de)(de)發生，所(suo)以(yi)就要(yao)求根據自己(ji)企(qi)業和(he)工(gong)程的(de)(de)戰略目標和(he)實際(ji)情況完(wan)善相(xiang)(xiang)關的(de)(de)監(jian)(jian)督(du)機制(zhi)，還(huan)要(yao)構(gou)建相(xiang)(xiang)關的(de)(de)監(jian)(jian)督(du)部門，相(xiang)(xiang)關的(de)(de)工(gong)作(zuo)人員按照既定的(de)(de)規(gui)章制(zhi)度嚴格(ge)的(de)(de)執行，還(huan)要(yao)有相(xiang)(xiang)關的(de)(de)獎懲機制(zhi)，配合監(jian)(jian)督(du)工(gong)作(zuo)的(de)(de)順利(li)開展。

　　3.提高預算的準確性(xing)

　　提(ti)高工(gong)(gong)程(cheng)預算(suan)工(gong)(gong)作(zuo)的(de)(de)準確性(xing)是保證工(gong)(gong)程(cheng)造價(jia)(jia)合理性(xing)的(de)(de)關鍵因素(su)，同時(shi)(shi)(shi)也是工(gong)(gong)程(cheng)預算(suan)管(guan)理的(de)(de)主要目標之一，所以就要求(qiu)相關的(de)(de)工(gong)(gong)作(zuo)人員及(ji)時(shi)(shi)(shi)的(de)(de)了解(jie)市(shi)(shi)場(chang)(chang)的(de)(de)動態和(he)(he)變化情況(kuang)(kuang)，了解(jie)企業工(gong)(gong)程(cheng)的(de)(de)實(shi)際(ji)情況(kuang)(kuang)和(he)(he)戰(zhan)略目標，在提(ti)高工(gong)(gong)程(cheng)各組成要素(su)價(jia)(jia)格市(shi)(shi)場(chang)(chang)化的(de)(de)同時(shi)(shi)(shi)使工(gong)(gong)程(cheng)預算(suan)的(de)(de)價(jia)(jia)格更切合市(shi)(shi)場(chang)(chang)、切合實(shi)際(ji)發展狀況(kuang)(kuang)，進一步提(ti)高企業工(gong)(gong)程(cheng)的(de)(de)市(shi)(shi)場(chang)(chang)競爭力，促進企業的(de)(de)發展和(he)(he)進步。

　　四、結語

　　綜(zong)上所述，為了促進(jin)(jin)企(qi)業(ye)的(de)(de)進(jin)(jin)一(yi)步(bu)(bu)發(fa)(fa)(fa)展(zhan)(zhan)(zhan)和(he)(he)進(jin)(jin)步(bu)(bu)，越來越多(duo)的(de)(de)企(qi)業(ye)更加(jia)重視工程預(yu)(yu)算(suan)管(guan)理工作，所以(yi)為了使企(qi)業(ye)的(de)(de)工程預(yu)(yu)算(suan)管(guan)理工作更加(jia)適應現代(dai)社會(hui)的(de)(de)發(fa)(fa)(fa)展(zhan)(zhan)(zhan)和(he)(he)進(jin)(jin)步(bu)(bu)，能夠在不斷改(gai)革和(he)(he)深化的(de)(de)社會(hui)體制中取得(de)更快更好的(de)(de)發(fa)(fa)(fa)展(zhan)(zhan)(zhan)，就必須根據自己企(qi)業(ye)的(de)(de)實(shi)(shi)際發(fa)(fa)(fa)展(zhan)(zhan)(zhan)狀況(kuang)和(he)(he)戰略(lve)目標，不斷的(de)(de)發(fa)(fa)(fa)現工程預(yu)(yu)算(suan)管(guan)理工作的(de)(de)存在的(de)(de)問題和(he)(he)不足，并(bing)且及(ji)時(shi)的(de)(de)提(ti)出切(qie)實(shi)(shi)可行的(de)(de)解決(jue)措施，在提(ti)高(gao)工程市場競(jing)爭力的(de)(de)同(tong)時(shi)促進(jin)(jin)企(qi)業(ye)的(de)(de)發(fa)(fa)(fa)展(zhan)(zhan)(zhan)和(he)(he)進(jin)(jin)步(bu)(bu)。

工程預算論文6

　　摘要：建(jian)(jian)(jian)筑工程項(xiang)(xiang)目(mu)(mu)實施(shi)工作(zuo)的(de)(de)(de)重要(yao)經(jing)濟目(mu)(mu)標是(shi)使經(jing)濟效(xiao)益(yi)達到最大化，這(zhe)就(jiu)需要(yao)降低項(xiang)(xiang)目(mu)(mu)成(cheng)本來(lai)獲得良好(hao)利(li)益(yi)，因此(ci)，建(jian)(jian)(jian)筑企業應(ying)當重視并(bing)加(jia)強工程項(xiang)(xiang)目(mu)(mu)建(jian)(jian)(jian)設中的(de)(de)(de)工程預(yu)算(suan)工作(zuo)以及成(cheng)本控(kong)(kong)制(zhi)工作(zuo)。我國現階(jie)段建(jian)(jian)(jian)筑工程項(xiang)(xiang)目(mu)(mu)成(cheng)本預(yu)算(suan)與控(kong)(kong)制(zhi)仍存(cun)在(zai)這(zhe)一些問(wen)題，本文對工程項(xiang)(xiang)目(mu)(mu)中經(jing)濟預(yu)算(suan)以及成(cheng)本控(kong)(kong)制(zhi)的(de)(de)(de)意義做了(le)簡要(yao)介紹，主要(yao)分析了(le)建(jian)(jian)(jian)筑工程項(xiang)(xiang)目(mu)(mu)的(de)(de)(de)成(cheng)本預(yu)算(suan)與控(kong)(kong)制(zhi)工作(zuo)中存(cun)在(zai)的(de)(de)(de)問(wen)題并(bing)提出了(le)相應(ying)解決措(cuo)施(shi)。

　　關鍵詞：建筑工程(cheng)；經(jing)濟預(yu)算；成(cheng)本(ben)控(kong)制；問題(ti)與措施

　　1建筑工程項目的經濟預算以及成本控制的意義

　　在(zai)(zai)(zai)建(jian)筑企(qi)業進(jin)(jin)行各(ge)項(xiang)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)過程(cheng)(cheng)中，工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)經濟(ji)(ji)預(yu)算工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)及成(cheng)本(ben)控(kong)制工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)是(shi)最(zui)基(ji)礎的(de)(de)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)之(zhi)一(yi)，同(tong)時(shi)也(ye)占(zhan)據(ju)著關鍵地位，對工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)項(xiang)目建(jian)設(she)起著決定性(xing)作(zuo)(zuo)用。首先，經濟(ji)(ji)預(yu)算工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)一(yi)般是(shi)在(zai)(zai)(zai)工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)項(xiang)目進(jin)(jin)行施工(gong)(gong)(gong)(gong)(gong)之(zhi)前(qian)進(jin)(jin)行的(de)(de)，它(ta)能(neng)(neng)夠結(jie)合各(ge)方面的(de)(de)因(yin)(yin)素對工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)項(xiang)目進(jin)(jin)行分析(xi)預(yu)測(ce)，使項(xiang)目的(de)(de)效益(yi)和(he)成(cheng)本(ben)得(de)到(dao)保障，最(zui)終(zhong)實(shi)現效益(yi)良好、成(cheng)本(ben)低廉的(de)(de)目標；其次，經濟(ji)(ji)預(yu)算也(ye)是(shi)企(qi)業用來衡量管(guan)理(li)成(cheng)本(ben)的(de)(de)一(yi)個標準，因(yin)(yin)為(wei)其進(jin)(jin)行測(ce)量工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)時(shi)通常是(shi)參照(zhao)(zhao)企(qi)業的(de)(de)工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)預(yu)算和(he)工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)定額。企(qi)業有關部門在(zai)(zai)(zai)進(jin)(jin)行采購和(he)分配(pei)物料的(de)(de)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)中必須嚴格(ge)(ge)按照(zhao)(zhao)預(yu)算結(jie)果(guo)執行預(yu)算與管(guan)理(li)成(cheng)本(ben)；再次，企(qi)業應按照(zhao)(zhao)經濟(ji)(ji)預(yu)算及成(cheng)本(ben)控(kong)制的(de)(de)要求制定建(jian)筑工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)項(xiang)目成(cheng)本(ben)的(de)(de)相關管(guan)理(li)條例(li)，這些管(guan)理(li)條例(li)在(zai)(zai)(zai)一(yi)定程(cheng)(cheng)度上(shang)能(neng)(neng)夠對人、機(ji)、物料等(deng)起到(dao)一(yi)定的(de)(de)約束(shu)作(zuo)(zuo)用；最(zui)后，建(jian)筑工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)經濟(ji)(ji)預(yu)算工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)具(ju)有政策性(xing)、經濟(ji)(ji)性(xing)的(de)(de)特點。因(yin)(yin)此，做好工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)預(yu)算工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)，企(qi)業就能(neng)(neng)夠在(zai)(zai)(zai)國家規定的(de)(de)有關費用范(fan)圍(wei)內嚴格(ge)(ge)把控(kong)工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)項(xiang)目成(cheng)本(ben)問題(ti)，為(wei)企(qi)業財務工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)做好基(ji)礎準備。

　　2建筑工程項目的經濟預算及成本控制中存在的問題

　　2.1經濟預算的管(guan)理體系(xi)不完善

　　隨著(zhu)我(wo)國經(jing)濟發展(zhan)，現階段建筑工(gong)(gong)(gong)程(cheng)項目(mu)數量(liang)也(ye)在不(bu)斷增(zeng)(zeng)加，但是有關建筑工(gong)(gong)(gong)程(cheng)的(de)預(yu)算(suan)管(guan)理體系(xi)方面還(huan)沒有達到深(shen)入的(de)研(yan)究，不(bu)能對(dui)分析過程(cheng)進(jin)行全面有效的(de)考(kao)慮與規劃，經(jing)濟預(yu)算(suan)的(de)管(guan)理體系(xi)方面的(de)不(bu)完善情(qing)況比較嚴(yan)重，時常(chang)發生漏項、增(zeng)(zeng)項的(de)現象，對(dui)建筑工(gong)(gong)(gong)程(cheng)的(de)施工(gong)(gong)(gong)過程(cheng)以及施工(gong)(gong)(gong)質量(liang)造成(cheng)了嚴(yan)重的(de)影響(xiang)。在我(wo)國現階段知識經(jing)濟時代(dai)發展(zhan)的(de)背景下，人們已不(bu)滿(man)足過去(qu)的(de)要(yao)(yao)求，對(dui)建筑工(gong)(gong)(gong)程(cheng)項目(mu)的(de)工(gong)(gong)(gong)藝、材料及標(biao)準等方面也(ye)提(ti)出了越來越多的(de)要(yao)(yao)求，為(wei)了更好開展(zhan)工(gong)(gong)(gong)作(zuo)，也(ye)應將科(ke)學(xue)(xue)定(ding)額換算(suan)應用到建筑工(gong)(gong)(gong)程(cheng)的(de)經(jing)濟預(yu)算(suan)及成(cheng)本控制(zhi)中(zhong)去(qu)。如(ru)今，由于我(wo)國建筑工(gong)(gong)(gong)程(cheng)的(de)預(yu)算(suan)管(guan)理體系(xi)還(huan)尚不(bu)完善，建筑企(qi)業很難開展(zhan)定(ding)額換算(suan)的(de)工(gong)(gong)(gong)作(zuo)，無(wu)法科(ke)學(xue)(xue)地提(ti)前預(yu)算(suan)經(jing)濟以及無(wu)法科(ke)學(xue)(xue)控制(zhi)成(cheng)本增(zeng)(zeng)加，且分析結果還(huan)存在著(zhu)一(yi)定(ding)誤差。

　　2.2管理工作(zuo)權責不明確

　　在建(jian)(jian)筑(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)程項(xiang)(xiang)目的(de)(de)(de)(de)建(jian)(jian)設(she)中，為了更好地(di)使工(gong)(gong)(gong)(gong)程項(xiang)(xiang)目的(de)(de)(de)(de)經(jing)濟(ji)預算(suan)以(yi)(yi)(yi)及成(cheng)本控(kong)(kong)(kong)制(zhi)發揮出實際效果，必須(xu)要(yao)保(bao)證(zheng)對(dui)(dui)其管理(li)的(de)(de)(de)(de)規范化(hua)、系(xi)統(tong)化(hua)以(yi)(yi)(yi)及科學(xue)化(hua)，且(qie)(qie)要(yao)在明確的(de)(de)(de)(de)管理(li)工(gong)(gong)(gong)(gong)作(zuo)(zuo)權責(ze)(ze)的(de)(de)(de)(de)體(ti)系(xi)基礎上開展。建(jian)(jian)筑(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)程項(xiang)(xiang)目的(de)(de)(de)(de)經(jing)濟(ji)預算(suan)以(yi)(yi)(yi)及成(cheng)本控(kong)(kong)(kong)制(zhi)中有收(shou)集數(shu)據階段、劃分項(xiang)(xiang)目施工(gong)(gong)(gong)(gong)階段等(deng)多方面的(de)(de)(de)(de)內容，而每(mei)一(yi)個階段都需有明確的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)作(zuo)(zuo)權責(ze)(ze)的(de)(de)(de)(de)體(ti)系(xi)支持，否(fou)則就對(dui)(dui)管理(li)人(ren)員的(de)(de)(de)(de)開展工(gong)(gong)(gong)(gong)作(zuo)(zuo)造(zao)成(cheng)阻(zu)礙，無法保(bao)證(zheng)合(he)(he)作(zuo)(zuo)有效進行，并且(qie)(qie)合(he)(he)作(zuo)(zuo)過程也會出現很多隱患。另外，在建(jian)(jian)筑(zhu)(zhu)(zhu)企業進行工(gong)(gong)(gong)(gong)程項(xiang)(xiang)目的(de)(de)(de)(de)經(jing)濟(ji)預算(suan)以(yi)(yi)(yi)及成(cheng)本控(kong)(kong)(kong)制(zhi)的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)作(zuo)(zuo)時，若(ruo)沒(mei)有明確的(de)(de)(de)(de)管理(li)工(gong)(gong)(gong)(gong)作(zuo)(zuo)全責(ze)(ze)的(de)(de)(de)(de)體(ti)系(xi)對(dui)(dui)其支持就無法劃分責(ze)(ze)任(ren)，從而導(dao)致建(jian)(jian)筑(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)程項(xiang)(xiang)目的(de)(de)(de)(de)經(jing)濟(ji)預算(suan)工(gong)(gong)(gong)(gong)作(zuo)(zuo)以(yi)(yi)(yi)及成(cheng)本控(kong)(kong)(kong)制(zhi)工(gong)(gong)(gong)(gong)作(zuo)(zuo)的(de)(de)(de)(de)環境不(bu)穩定，陷(xian)入(ru)一(yi)片混亂。

　　2.3施工成本的預算不協(xie)調(diao)

　　在建(jian)筑(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)進行實際(ji)的(de)(de)(de)(de)(de)現場施工(gong)(gong)(gong)(gong)中(zhong)，經(jing)常(chang)會(hui)(hui)出現與工(gong)(gong)(gong)(gong)程(cheng)(cheng)項(xiang)(xiang)(xiang)目的(de)(de)(de)(de)(de)經(jing)濟預(yu)(yu)算(suan)(suan)不(bu)一致的(de)(de)(de)(de)(de)地方，這種信息(xi)不(bu)協調的(de)(de)(de)(de)(de)現象會(hui)(hui)給建(jian)筑(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)項(xiang)(xiang)(xiang)目的(de)(de)(de)(de)(de)成本(ben)預(yu)(yu)算(suan)(suan)與控(kong)制(zhi)(zhi)帶來(lai)(lai)嚴(yan)重影(ying)響。對施工(gong)(gong)(gong)(gong)期限較(jiao)長的(de)(de)(de)(de)(de)施工(gong)(gong)(gong)(gong)項(xiang)(xiang)(xiang)目來(lai)(lai)說，工(gong)(gong)(gong)(gong)期太長會(hui)(hui)使得(de)涉及的(de)(de)(de)(de)(de)市場因(yin)(yin)素(su)隨之(zhi)變化，比如鋼筋、水泥等(deng)建(jian)筑(zhu)用材(cai)價格方面(mian)的(de)(de)(de)(de)(de)變動，都會(hui)(hui)對建(jian)筑(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)項(xiang)(xiang)(xiang)目的(de)(de)(de)(de)(de)管理結果造成嚴(yan)重的(de)(de)(de)(de)(de)影(ying)響。同(tong)時，也有(you)(you)很多外界因(yin)(yin)素(su)影(ying)響著建(jian)筑(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)項(xiang)(xiang)(xiang)目的(de)(de)(de)(de)(de)`預(yu)(yu)算(suan)(suan)工(gong)(gong)(gong)(gong)作，而(er)這些影(ying)響因(yin)(yin)素(su)均是因(yin)(yin)工(gong)(gong)(gong)(gong)程(cheng)(cheng)項(xiang)(xiang)(xiang)目的(de)(de)(de)(de)(de)經(jing)濟預(yu)(yu)算(suan)(suan)實際(ji)現場施工(gong)(gong)(gong)(gong)信息(xi)不(bu)一致所造成的(de)(de)(de)(de)(de)，導致沒(mei)(mei)有(you)(you)使工(gong)(gong)(gong)(gong)程(cheng)(cheng)項(xiang)(xiang)(xiang)目預(yu)(yu)算(suan)(suan)作用得(de)到充分的(de)(de)(de)(de)(de)發(fa)揮。在對建(jian)筑(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)進行施工(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)過(guo)程(cheng)(cheng)中(zhong)，若沒(mei)(mei)有(you)(you)做好經(jing)濟預(yu)(yu)算(suan)(suan)以及成本(ben)控(kong)制(zhi)(zhi)的(de)(de)(de)(de)(de)有(you)(you)效(xiao)管理工(gong)(gong)(gong)(gong)作，就會(hui)(hui)使預(yu)(yu)算(suan)(suan)失去原本(ben)的(de)(de)(de)(de)(de)作用，從而(er)導致企業的(de)(de)(de)(de)(de)經(jing)濟發(fa)展受(shou)到嚴(yan)重影(ying)響。

　　3加強建筑工程項目的經濟預算及成本控制的有效措施

　　3.1加(jia)強經濟預算方面的管理工(gong)作

　　在進(jin)行建(jian)筑工(gong)程(cheng)(cheng)項(xiang)目(mu)(mu)(mu)的(de)(de)施(shi)(shi)工(gong)工(gong)作(zuo)之前一定要(yao)做好工(gong)程(cheng)(cheng)項(xiang)目(mu)(mu)(mu)經濟(ji)預(yu)算的(de)(de)管(guan)理(li)工(gong)作(zuo)，這(zhe)有(you)助于(yu)施(shi)(shi)工(gong)項(xiang)目(mu)(mu)(mu)的(de)(de)順利進(jin)行，且能夠保障施(shi)(shi)工(gong)企業(ye)所(suo)具有(you)的(de)(de)經濟(ji)效益得(de)到有(you)效提高。建(jian)筑工(gong)程(cheng)(cheng)項(xiang)目(mu)(mu)(mu)的(de)(de)施(shi)(shi)工(gong)企業(ye)應加(jia)強管(guan)理(li)手段，制定合理(li)的(de)(de)監(jian)察與管(guan)理(li)程(cheng)(cheng)序，對工(gong)程(cheng)(cheng)項(xiang)目(mu)(mu)(mu)相關(guan)的(de)(de)中介預(yu)算機構、造價(jia)部(bu)門以及(ji)工(gong)程(cheng)(cheng)項(xiang)目(mu)(mu)(mu)的(de)(de)承包方等進(jin)行相應的(de)(de)監(jian)督管(guan)理(li)，使各(ge)部(bu)門做好建(jian)筑工(gong)程(cheng)(cheng)項(xiang)目(mu)(mu)(mu)過程(cheng)(cheng)中的(de)(de)權責工(gong)作(zuo)，從而充分地發揮(hui)出(chu)各(ge)部(bu)門的(de)(de)作(zuo)用。

　　3.2明確管理工作的權(quan)責

　　在(zai)進(jin)行(xing)建筑(zhu)(zhu)工(gong)(gong)程項目(mu)的(de)(de)(de)經濟預算以(yi)及成(cheng)本(ben)控制(zhi)(zhi)的(de)(de)(de)工(gong)(gong)作(zuo)中(zhong)必須要(yao)(yao)明(ming)確管理(li)(li)工(gong)(gong)作(zuo)的(de)(de)(de)權(quan)(quan)(quan)責(ze)(ze)，權(quan)(quan)(quan)責(ze)(ze)制(zhi)(zhi)的(de)(de)(de)建立能夠(gou)(gou)使經濟預算工(gong)(gong)作(zuo)以(yi)及成(cheng)本(ben)控制(zhi)(zhi)工(gong)(gong)作(zuo)變得更加(jia)科學(xue)、規范(fan)。對建筑(zhu)(zhu)工(gong)(gong)程的(de)(de)(de)各個項目(mu)進(jin)行(xing)分項劃(hua)分，指定負(fu)(fu)(fu)責(ze)(ze)人(ren)負(fu)(fu)(fu)責(ze)(ze)工(gong)(gong)程項目(mu)施工(gong)(gong)的(de)(de)(de)不(bu)同階(jie)段，責(ze)(ze)任人(ren)要(yao)(yao)對這個過(guo)程中(zhong)的(de)(de)(de)工(gong)(gong)程項目(mu)經濟預算以(yi)及成(cheng)本(ben)控制(zhi)(zhi)的(de)(de)(de)有關工(gong)(gong)作(zuo)進(jin)行(xing)全權(quan)(quan)(quan)負(fu)(fu)(fu)責(ze)(ze)，如(ru)果這一階(jie)段出(chu)現問(wen)(wen)題(ti)就追究相(xiang)應(ying)負(fu)(fu)(fu)責(ze)(ze)人(ren)的(de)(de)(de)責(ze)(ze)任。在(zai)建筑(zhu)(zhu)工(gong)(gong)程項目(mu)的(de)(de)(de)施工(gong)(gong)過(guo)程中(zhong)實施明(ming)確權(quan)(quan)(quan)責(ze)(ze)制(zhi)(zhi)，就必須確定相(xiang)關工(gong)(gong)作(zuo)的(de)(de)(de)相(xiang)應(ying)負(fu)(fu)(fu)責(ze)(ze)人(ren)，并(bing)把(ba)負(fu)(fu)(fu)責(ze)(ze)人(ren)的(de)(de)(de)績效(xiao)和管理(li)(li)的(de)(de)(de)效(xiao)率聯系(xi)在(zai)一起(qi)。通過(guo)這一措(cuo)施可以(yi)轉變負(fu)(fu)(fu)責(ze)(ze)人(ren)的(de)(de)(de)態度，有效(xiao)調動(dong)其(qi)工(gong)(gong)作(zuo)的(de)(de)(de)積(ji)極性與(yu)主動(dong)性。除此(ci)(ci)之外(wai)，在(zai)建立明(ming)確的(de)(de)(de)權(quan)(quan)(quan)責(ze)(ze)制(zhi)(zhi)度時還要(yao)(yao)注意相(xiang)關問(wen)(wen)題(ti)，比如(ru)與(yu)建筑(zhu)(zhu)企(qi)(qi)業(ye)的(de)(de)(de)文化氛(fen)圍以(yi)及經營(ying)策略的(de)(de)(de)相(xiang)結(jie)合(he)(he)。如(ru)果只是盲目(mu)地(di)應(ying)用責(ze)(ze)權(quan)(quan)(quan)制(zhi)(zhi)度而未(wei)與(yu)施工(gong)(gong)企(qi)(qi)業(ye)的(de)(de)(de)實際情況相(xiang)結(jie)合(he)(he)，只會起(qi)到相(xiang)反的(de)(de)(de)作(zuo)用與(yu)效(xiao)果。利(li)用此(ci)(ci)方式做到激(ji)勵制(zhi)(zhi)與(yu)權(quan)(quan)(quan)責(ze)(ze)制(zhi)(zhi)的(de)(de)(de)相(xiang)互結(jie)合(he)(he)，能夠(gou)(gou)使負(fu)(fu)(fu)責(ze)(ze)人(ren)員(yuan)的(de)(de)(de)積(ji)極性與(yu)主動(dong)性被有效(xiao)地(di)激(ji)發(fa)出(chu)來，從而能夠(gou)(gou)有效(xiao)順利(li)地(di)開展(zhan)建筑(zhu)(zhu)企(qi)(qi)業(ye)的(de)(de)(de)施工(gong)(gong)成(cheng)本(ben)的(de)(de)(de)管理(li)(li)工(gong)(gong)作(zuo)。

　　3.3做好(hao)工(gong)程施工(gong)中的(de)成本控制(zhi)工(gong)作(zuo)

　　在(zai)(zai)承包建(jian)筑企(qi)業工(gong)(gong)(gong)(gong)程(cheng)項(xiang)(xiang)目(mu)的(de)(de)(de)初期階(jie)段就應(ying)做好對(dui)(dui)工(gong)(gong)(gong)(gong)程(cheng)項(xiang)(xiang)目(mu)成本(ben)(ben)的(de)(de)(de)預算(suan)以及控(kong)(kong)(kong)制(zhi)(zhi)工(gong)(gong)(gong)(gong)作。建(jian)筑工(gong)(gong)(gong)(gong)程(cheng)項(xiang)(xiang)目(mu)的(de)(de)(de)施工(gong)(gong)(gong)(gong)作業中主要(yao)涉(she)及的(de)(de)(de)成本(ben)(ben)控(kong)(kong)(kong)制(zhi)(zhi)有招標、設(she)計(ji)、決策以及施工(gong)(gong)(gong)(gong)的(de)(de)(de)成本(ben)(ben)控(kong)(kong)(kong)制(zhi)(zhi)，其中，施工(gong)(gong)(gong)(gong)階(jie)段的(de)(de)(de)控(kong)(kong)(kong)制(zhi)(zhi)成本(ben)(ben)在(zai)(zai)工(gong)(gong)(gong)(gong)程(cheng)項(xiang)(xiang)目(mu)建(jian)設(she)中占據著最重(zhong)要(yao)的(de)(de)(de)地位。在(zai)(zai)進(jin)行建(jian)筑工(gong)(gong)(gong)(gong)程(cheng)項(xiang)(xiang)目(mu)的(de)(de)(de)施工(gong)(gong)(gong)(gong)過程(cheng)中，存在(zai)(zai)著材(cai)料成本(ben)(ben)、工(gong)(gong)(gong)(gong)期成本(ben)(ben)、人工(gong)(gong)(gong)(gong)成本(ben)(ben)以及設(she)備成本(ben)(ben)等多種(zhong)成本(ben)(ben)控(kong)(kong)(kong)制(zhi)(zhi)類型(xing)，所以，建(jian)筑企(qi)業在(zai)(zai)對(dui)(dui)工(gong)(gong)(gong)(gong)程(cheng)項(xiang)(xiang)目(mu)的(de)(de)(de)施工(gong)(gong)(gong)(gong)進(jin)行成本(ben)(ben)控(kong)(kong)(kong)制(zhi)(zhi)工(gong)(gong)(gong)(gong)作時(shi)，一(yi)定(ding)要(yao)嚴格(ge)管理與(yu)控(kong)(kong)(kong)制(zhi)(zhi)施工(gong)(gong)(gong)(gong)項(xiang)(xiang)目(mu)的(de)(de)(de)各個環節，以此避(bi)免因(yin)某(mou)個環節成本(ben)(ben)控(kong)(kong)(kong)制(zhi)(zhi)出錯(cuo)而導致企(qi)業的(de)(de)(de)整體經濟效益受到影響。在(zai)(zai)選(xuan)(xuan)擇(ze)建(jian)筑產品與(yu)工(gong)(gong)(gong)(gong)程(cheng)材(cai)料時(shi)，并不是按照(zhao)(zhao)質量的(de)(de)(de)好壞進(jin)行選(xuan)(xuan)擇(ze)，因(yin)建(jian)筑工(gong)(gong)(gong)(gong)程(cheng)的(de)(de)(de)類型(xing)不同，功能和用途也會(hui)不一(yi)樣，所以選(xuan)(xuan)材(cai)時(shi)質量標準與(yu)要(yao)求(qiu)也會(hui)不同。企(qi)業在(zai)(zai)進(jin)行選(xuan)(xuan)材(cai)時(shi)應(ying)參照(zhao)(zhao)各自的(de)(de)(de)要(yao)求(qiu)與(yu)標準，從而達到提高經濟效益的(de)(de)(de)目(mu)的(de)(de)(de)。

　　4小結

　　建(jian)(jian)(jian)筑(zhu)工(gong)(gong)程(cheng)(cheng)項(xiang)目(mu)(mu)的(de)(de)經(jing)濟(ji)預(yu)算(suan)以及成本(ben)(ben)控(kong)(kong)制(zhi)不(bu)但有助于(yu)提高建(jian)(jian)(jian)筑(zhu)企(qi)業(ye)(ye)(ye)的(de)(de)經(jing)濟(ji)效(xiao)益(yi)，而且對(dui)企(qi)業(ye)(ye)(ye)的(de)(de)長(chang)久發展(zhan)具有很重要的(de)(de)意義。因此(ci)，在進行建(jian)(jian)(jian)筑(zhu)工(gong)(gong)程(cheng)(cheng)項(xiang)目(mu)(mu)的(de)(de)實施過程(cheng)(cheng)中，需加強對(dui)工(gong)(gong)程(cheng)(cheng)項(xiang)目(mu)(mu)的(de)(de)經(jing)濟(ji)預(yu)算(suan)以及成本(ben)(ben)控(kong)(kong)制(zhi)，構建(jian)(jian)(jian)完(wan)善的(de)(de)相關管(guan)理(li)體(ti)系，使經(jing)濟(ji)預(yu)算(suan)以及成本(ben)(ben)控(kong)(kong)制(zhi)在整(zheng)個工(gong)(gong)程(cheng)(cheng)項(xiang)目(mu)(mu)中得到體(ti)現，從(cong)而使對(dui)工(gong)(gong)程(cheng)(cheng)造(zao)價的(de)(de)管(guan)理(li)和控(kong)(kong)制(zhi)得到實現，在保(bao)證工(gong)(gong)程(cheng)(cheng)項(xiang)目(mu)(mu)的(de)(de)功能(neng)性及質(zhi)量(liang)的(de)(de)同時，盡可(ke)能(neng)地以最低的(de)(de)成本(ben)(ben)獲取更大的(de)(de)經(jing)濟(ji)效(xiao)益(yi)，為(wei)建(jian)(jian)(jian)筑(zhu)企(qi)業(ye)(ye)(ye)長(chang)久、順利地發展(zhan)奠(dian)定基礎。

　　參考文獻:

　　[1]李淑(shu)清.淺談建筑工程(cheng)項目的經濟預(yu)算(suan)以及成本控(kong)制[J].科(ke)技創新與應(ying)用，20xx（23）.

　　[2]朱世兵.建筑工(gong)程項目的施工(gong)成本控制(zhi)方法(fa)的探究[J].山西(xi)電力,20xx(4).

　　[3]曹曼云(yun).有關山(shan)西(xi)省孝義(yi)市(shi)的建設項目(mu)成(cheng)本管理的研究(jiu)[D].山(shan)西(xi)大學，20xx年78期

　　[4]李董巖.淺析(xi)建筑工(gong)程(cheng)預(yu)算與工(gong)程(cheng)成本控制的有(you)效措施[J].讀書文摘,20xx年90期

工程預算論文7

　　摘要：對(dui)于建筑工程，預算至關(guan)重要，是(shi)項目管理(li)中(zhong)的(de)(de)關(guan)鍵一環，要通過進行(xing)合理(li)的(de)(de)預算編制，強化對(dui)其的(de)(de)管理(li)，實(shi)現對(dui)工程造價的(de)(de)有效控制，保證工程造價的(de)(de)合理(li)性與準確性。

　　關鍵詞：建筑工程；預算(suan)；問題；對策

　　前言

　　工程(cheng)預算在整個建(jian)筑工程(cheng)建(jian)設(she)中屬于核心內容，需要結合相關(guan)文件和規定(ding)，對(dui)建(jian)筑工程(cheng)所需的投資額進行(xing)(xing)明確(que)。工程(cheng)預算是對(dui)設(she)計(ji)方案進行(xing)(xing)制定(ding)的依據，也是進行(xing)(xing)合同的簽訂、招投標以(yi)及(ji)竣(jun)工結算的保障。因(yin)此，要強(qiang)化(hua)建(jian)筑工程(cheng)預算的管理工作(zuo)，保障實現對(dui)工程(cheng)造價(jia)的科(ke)學控制，以(yi)促進企業預期收益(yi)的獲取。

　　1對當前建筑工程預算存在的不足的分析

　　1.1缺乏健全和完善的過(guo)程預算定額體系(xi)

　　對(dui)于(yu)(yu)當前(qian)的(de)(de)(de)過程(cheng)預(yu)算(suan)定(ding)額(e)(e)體系而言，不完善的(de)(de)(de)環節較多，工(gong)程(cheng)的(de)(de)(de)類型土、施工(gong)條件不同(tong)、施工(gong)水平不同(tong)都會導致預(yu)算(suan)定(ding)額(e)(e)體系的(de)(de)(de)差(cha)異(yi)性。但(dan)是，就(jiu)是在(zai)這種差(cha)異(yi)化的(de)(de)(de)`情(qing)況(kuang)下，卻在(zai)采(cai)用統一的(de)(de)(de)定(ding)額(e)(e)標準，彰顯(xian)不科學性，使得預(yu)算(suan)編制中會出(chu)現(xian)借用定(ding)額(e)(e)的(de)(de)(de)現(xian)象。面對(dui)激烈的(de)(de)(de)市場競爭(zheng)，建筑(zhu)項(xiang)目(mu)的(de)(de)(de)異(yi)地操作、跨行(xing)業參與的(de)(de)(de)情(qing)況(kuang)增加，使得預(yu)算(suan)定(ding)額(e)(e)管理和編制差(cha)異(yi)性的(de)(de)(de)問題更加突出(chu)，對(dui)于(yu)(yu)項(xiang)目(mu)的(de)(de)(de)施工(gong)產生阻(zu)礙(ai)和不利影響。

　　1.2缺(que)乏有效的政(zheng)策(ce)激(ji)勵機制

　　對于(yu)預(yu)(yu)算(suan)的(de)(de)(de)管(guan)理人員(yuan)(yuan)(yuan)，其主要來自建設單位(wei)，負(fu)責項目(mu)預(yu)(yu)算(suan)的(de)(de)(de)審查、監督(du)和協(xie)調，但是，預(yu)(yu)算(suan)管(guan)理需要較高(gao)(gao)的(de)(de)(de)專業性(xing)，但是，很多(duo)建設單位(wei)恰(qia)恰(qia)缺乏(fa)(fa)高(gao)(gao)素質、高(gao)(gao)能力的(de)(de)(de)預(yu)(yu)算(suan)管(guan)理人才，只是在項目(mu)工程開始的(de)(de)(de)時候才盲目(mu)進行人員(yuan)(yuan)(yuan)的(de)(de)(de)組織，使得人員(yuan)(yuan)(yuan)對業務不(bu)熟(shu)，經驗不(bu)足，很難保證預(yu)(yu)算(suan)工作(zuo)的(de)(de)(de)有(you)序、順利開展。另外，建筑行業對預(yu)(yu)算(suan)管(guan)理人員(yuan)(yuan)(yuan)缺乏(fa)(fa)政(zheng)策(ce)上(shang)的(de)(de)(de)激(ji)勵機制，造成(cheng)人員(yuan)(yuan)(yuan)積極性(xing)和熱情不(bu)高(gao)(gao)。

　　1.3缺乏較(jiao)強的綜合管理觀(guan)念，預算方法存在滯后性

　　對(dui)于(yu)(yu)施(shi)工(gong)的(de)各(ge)個(ge)主體而言，彼此之間缺(que)乏(fa)有效的(de)溝(gou)通與協調(diao)，各(ge)自(zi)為(wei)政(zheng)，同(tong)時，監理(li)(li)機(ji)構(gou)又(you)沒有有效地參與決(jue)策和投資(zi)管理(li)(li)中，使得工(gong)程預算(suan)(suan)很(hen)(hen)難(nan)實(shi)現(xian)對(dui)整(zheng)個(ge)工(gong)程的(de)綜合管理(li)(li)。在(zai)預算(suan)(suan)管理(li)(li)中，鑒于(yu)(yu)設計方案和造(zao)價指標控制措施(shi)的(de)不(bu)力，導致設計方案與施(shi)工(gong)實(shi)際(ji)缺(que)乏(fa)關聯性，出現(xian)投資(zi)偏高的(de)情況。當前工(gong)程預算(suan)(suan)模式處(chu)于(yu)(yu)靜態的(de)發展(zhan)階(jie)段，是建筑(zhu)行(xing)業發展(zhan)實(shi)際(ji)不(bu)相適應(ying)，存在(zai)滯后性，很(hen)(hen)難(nan)適應(ying)市場經濟發展(zhan)的(de)實(shi)際(ji)要求(qiu)。

　　2如何不斷加強建筑工程預算工作

　　2.1重視動態管(guan)理機制耳朵(duo)引進(jin)，對工(gong)程預算定額(e)進(jin)行合理調(diao)整

　　在市(shi)(shi)場(chang)經濟環(huan)境下，市(shi)(shi)場(chang)千變萬化(hua)，使得(de)一成不(bu)變的(de)(de)(de)預(yu)算定(ding)(ding)額與市(shi)(shi)場(chang)發(fa)展(zhan)實際(ji)不(bu)相適應。尤其(qi)(qi)是(shi)面(mian)對建筑(zhu)物料價格浮動較大的(de)(de)(de)情況，需(xu)(xu)要結合(he)市(shi)(shi)場(chang)變化(hua)的(de)(de)(de)具體情況，分析當地(di)經濟發(fa)展(zhan)水(shui)平，掌握(wo)施工(gong)實際(ji)狀態，對預(yu)算定(ding)(ding)額進行(xing)合(he)理調(diao)整。另外，時代的(de)(de)(de)發(fa)展(zhan)需(xu)(xu)要對定(ding)(ding)額進行(xing)動態管理，尤其(qi)(qi)是(shi)面(mian)對新技術(shu)和新工(gong)藝，需(xu)(xu)要制定(ding)(ding)相應的(de)(de)(de)預(yu)算定(ding)(ding)額和政(zheng)策，保證配套(tao)措施的(de)(de)(de)合(he)理性(xing)。綜合(he)分析市(shi)(shi)場(chang)各種(zhong)影(ying)響因素(su)，將其(qi)(qi)有效(xiao)反應在工(gong)程造價管理中，強化(hua)預(yu)算編制工(gong)作的(de)(de)(de)合(he)理性(xing)，提高(gao)其(qi)(qi)科學性(xing)。

　　2.2建設更加科學、統一和(he)完備(bei)的預算管(guan)理體系

　　對(dui)于(yu)預(yu)(yu)(yu)(yu)(yu)算(suan)管理(li)體(ti)系而言(yan)，其構(gou)建(jian)需要(yao)諸多單(dan)位和機(ji)構(gou)的(de)(de)(de)配合，因此，作為建(jian)設企業，要(yao)重視與各個(ge)施(shi)工主體(ti)的(de)(de)(de)協調與溝通，及時收集信息，形成良好(hao)的(de)(de)(de)互動。（1）在進行預(yu)(yu)(yu)(yu)(yu)算(suan)管理(li)體(ti)系構(gou)建(jian)的(de)(de)(de)過程中，要(yao)發(fa)揮(hui)行政部門(men)的(de)(de)(de)引導(dao)作用，指(zhi)導(dao)預(yu)(yu)(yu)(yu)(yu)算(suan)工作的(de)(de)(de)有序開展，加快(kuai)相關法(fa)規法(fa)規的(de)(de)(de)建(jian)設和完(wan)善。要(yao)對(dui)申報(bao)預(yu)(yu)(yu)(yu)(yu)算(suan)的(de)(de)(de)項目(mu)進行動態審查，強(qiang)(qiang)化項目(mu)跟蹤和監管。（2）對(dui)于(yu)設計(ji)單(dan)位而言(yan)，要(yao)依(yi)據相關政策、標準等(deng)，進行預(yu)(yu)(yu)(yu)(yu)算(suan)計(ji)劃的(de)(de)(de)合理(li)編制，提(ti)高(gao)編制水平和質量(liang)。建(jian)設單(dan)位要(yao)結合預(yu)(yu)(yu)(yu)(yu)算(suan)進行招投標的(de)(de)(de)定價，在內部成立專門(men)機(ji)構(gou)進行預(yu)(yu)(yu)(yu)(yu)算(suan)工作的(de)(de)(de)配合，加強(qiang)(qiang)跟蹤和管理(li)。（3）施(shi)工單(dan)位要(yao)結合施(shi)工實際，對(dui)施(shi)工計(ji)劃進行遵守和執行，以(yi)更(geng)好(hao)地發(fa)揮(hui)預(yu)(yu)(yu)(yu)(yu)算(suan)管理(li)的(de)(de)(de)作用。

　　2.3注重(zhong)(zhong)人(ren)才激勵政策推廣(guang)，重(zhong)(zhong)視(shi)預(yu)算管(guan)理人(ren)員職業素養的提高

　　對(dui)于工程預(yu)(yu)(yu)算(suan)工作，預(yu)(yu)(yu)算(suan)管(guan)(guan)理(li)(li)(li)人員(yuan)(yuan)(yuan)是(shi)(shi)主體，是(shi)(shi)保證(zheng)預(yu)(yu)(yu)算(suan)工作順利開展(zhan)的(de)(de)(de)基礎，因此(ci)(ci)，要(yao)(yao)提(ti)(ti)高預(yu)(yu)(yu)算(suan)管(guan)(guan)理(li)(li)(li)人員(yuan)(yuan)(yuan)的(de)(de)(de)專業(ye)素質(zhi)(zhi)和技(ji)(ji)能(neng)，這一(yi)是(shi)(shi)保證(zheng)工程造價有(you)效實施和控(kong)制的(de)(de)(de)關(guan)鍵(jian)。同時，要(yao)(yao)調動人員(yuan)(yuan)(yuan)的(de)(de)(de)積極(ji)性，發(fa)揮人才激勵政策(ce)的(de)(de)(de)作用(yong)，因此(ci)(ci)，在(zai)重視對(dui)優(you)秀員(yuan)(yuan)(yuan)工的(de)(de)(de)獎勵。對(dui)于建筑企業(ye)而言，要(yao)(yao)建立完(wan)善(shan)和健全的(de)(de)(de)預(yu)(yu)(yu)算(suan)管(guan)(guan)理(li)(li)(li)人員(yuan)(yuan)(yuan)培(pei)訓(xun)機制，進行(xing)科學有(you)效的(de)(de)(de)培(pei)訓(xun)和教育(yu)，開展(zhan)多渠道培(pei)訓(xun)，強化人員(yuan)(yuan)(yuan)專業(ye)素質(zhi)(zhi)的(de)(de)(de)提(ti)(ti)升(sheng)，保證(zheng)預(yu)(yu)(yu)算(suan)管(guan)(guan)理(li)(li)(li)水平的(de)(de)(de)提(ti)(ti)升(sheng)。在(zai)預(yu)(yu)(yu)算(suan)的(de)(de)(de)各個環節中，要(yao)(yao)對(dui)預(yu)(yu)(yu)算(suan)人員(yuan)(yuan)(yuan)技(ji)(ji)相(xiang)關(guan)職(zhi)能(neng)部(bu)門的(de)(de)(de)責任進行(xing)明(ming)確(que)。另外，要(yao)(yao)強化預(yu)(yu)(yu)算(suan)管(guan)(guan)理(li)(li)(li)人員(yuan)(yuan)(yuan)的(de)(de)(de)職(zhi)業(ye)操守和職(zhi)業(ye)素養，加強道德教育(yu)，對(dui)其預(yu)(yu)(yu)算(suan)工作進行(xing)有(you)效的(de)(de)(de)知(zhi)道，建立更(geng)加健全和完(wan)善(shan)的(de)(de)(de)內(nei)部(bu)控(kong)制機制，加強對(dui)預(yu)(yu)(yu)算(suan)人員(yuan)(yuan)(yuan)的(de)(de)(de)管(guan)(guan)理(li)(li)(li)和監督。

　　3結束語

　　綜上(shang)，對(dui)(dui)于工(gong)程(cheng)(cheng)預算管(guan)理(li)工(gong)作，在整個建(jian)(jian)筑(zhu)工(gong)程(cheng)(cheng)建(jian)(jian)設發展(zhan)(zhan)中意義重大，具有綜合(he)(he)(he)(he)性(xing)與(yu)專業性(xing)的(de)(de)特點(dian)，只(zhi)有強化工(gong)程(cheng)(cheng)預算管(guan)理(li)，才能更(geng)好地實現(xian)對(dui)(dui)工(gong)程(cheng)(cheng)造(zao)價(jia)(jia)的(de)(de)有效管(guan)控，保證工(gong)程(cheng)(cheng)造(zao)價(jia)(jia)的(de)(de)合(he)(he)(he)(he)理(li)性(xing)，提(ti)高工(gong)程(cheng)(cheng)質量。針對(dui)(dui)當前工(gong)程(cheng)(cheng)預算中的(de)(de)不足(zu)，需(xu)要強化專業人員的(de)(de)培養，構建(jian)(jian)合(he)(he)(he)(he)理(li)、動態的(de)(de)預算管(guan)理(li)體系，結(jie)合(he)(he)(he)(he)時代發展(zhan)(zhan)要求，實現(xian)對(dui)(dui)工(gong)程(cheng)(cheng)造(zao)價(jia)(jia)的(de)(de)有效控制，在根本上(shang)保證工(gong)程(cheng)(cheng)建(jian)(jian)設的(de)(de)順利進行。

　　參考文獻

　　[1]張夢鼐.淺談建(jian)筑工(gong)程預(yu)算存在的問題及(ji)對策分析[J].科技(ji)資訊(xun)，20xx，04：173.

　　[2]王瑋(wei)，王俊杰，侯彬.建(jian)筑工(gong)程預算(suan)中存在的問題及對策[J].科技創業家，20xx，14：28.

　　[3]王雪(xue).淺談建筑工程預算中存在的問題及對策(ce)[J].東方(fang)企業文化(hua)，20xx，22：241.

　　[4]徐麗，許云峰.市政工程(cheng)項目管(guan)理(li)中(zhong)存在(zai)的問題(ti)及解決措(cuo)施[J].中(zhong)國新(xin)(xin)技術新(xin)(xin)產品，20xx，11：85.

工程預算論文8

　　摘要：預(yu)算在建(jian)(jian)筑(zhu)(zhu)工(gong)程中所起(qi)到的(de)(de)作(zuo)用(yong)是(shi)決定成本的(de)(de)多少，對建(jian)(jian)筑(zhu)(zhu)工(gong)程能否順利進(jin)(jin)行有(you)很大的(de)(de)影響(xiang)。目前建(jian)(jian)筑(zhu)(zhu)單(dan)位雖然(ran)已經(jing)認識到預(yu)算管理對工(gong)程建(jian)(jian)設的(de)(de)重要(yao)性，并且(qie)逐步對其進(jin)(jin)行完(wan)善，但是(shi)在預(yu)算工(gong)作(zuo)實施(shi)方面還是(shi)存在著很多的(de)(de)問題，因(yin)此(ci)文章主要(yao)通過對建(jian)(jian)筑(zhu)(zhu)工(gong)程預(yu)算存在的(de)(de)問題進(jin)(jin)行分析和研(yan)究(jiu)，進(jin)(jin)而提出一些有(you)效措施(shi)予(yu)以解(jie)決。

　　關鍵詞：建筑工(gong)程(cheng)；預算；管理體系

　　1前言

　　我國經(jing)濟(ji)發(fa)展的(de)(de)同時也推動著(zhu)建筑(zhu)(zhu)行(xing)(xing)業的(de)(de)發(fa)展，建筑(zhu)(zhu)行(xing)(xing)業的(de)(de)經(jing)營模式(shi)(shi)由傳統的(de)(de)粗放式(shi)(shi)轉向了現在的(de)(de)集(ji)約式(shi)(shi)，建筑(zhu)(zhu)行(xing)(xing)業經(jing)營模式(shi)(shi)轉變(bian)的(de)(de)過程(cheng)中工程(cheng)預算(suan)起到了重(zhong)要的(de)(de)作用(yong)；它影響著(zhu)建筑(zhu)(zhu)單位與施工企業的(de)(de)經(jing)濟(ji)利(li)益，同時也影響著(zhu)國家建設資金的(de)(de)使用(yong)情況；但是目前建筑(zhu)(zhu)工程(cheng)預算(suan)還存在著(zhu)很多問題需(xu)要解決，所以，建筑(zhu)(zhu)行(xing)(xing)業應當加強(qiang)對工程(cheng)預算(suan)的(de)(de)管(guan)理(li)，將它的(de)(de)作用(yong)全部發(fa)揮出來。

　　2建筑工程預算現存的主要問題

　　2.1缺(que)少足(zu)夠的預算意識

　　我國大部(bu)分建(jian)(jian)(jian)筑企(qi)業(ye)在(zai)工(gong)程(cheng)建(jian)(jian)(jian)設中對預(yu)(yu)算(suan)工(gong)作(zuo)存在(zai)著很(hen)多錯(cuo)誤的(de)意識(shi)(shi)，把工(gong)程(cheng)預(yu)(yu)算(suan)歸到了(le)財務部(bu)門(men)的(de)工(gong)作(zuo)范圍(wei)內，認(ren)為建(jian)(jian)(jian)筑工(gong)程(cheng)預(yu)(yu)算(suan)主要是(shi)為了(le)對工(gong)程(cheng)費(fei)用(yong)進行有(you)效(xiao)的(de)控(kong)制。還(huan)有(you)部(bu)分建(jian)(jian)(jian)筑企(qi)業(ye)認(ren)為工(gong)程(cheng)預(yu)(yu)算(suan)的(de)實(shi)質是(shi)財務計(ji)劃(hua)，只要將各個施工(gong)環(huan)節處(chu)理好就是(shi)做(zuo)好了(le)工(gong)程(cheng)預(yu)(yu)算(suan)。這種把工(gong)程(cheng)預(yu)(yu)算(suan)當(dang)成一(yi)種控(kong)制工(gong)程(cheng)成本的(de)方式(shi)，會(hui)降低建(jian)(jian)(jian)筑企(qi)業(ye)的(de)資金(jin)使用(yong)率，也會(hui)影響預(yu)(yu)算(suan)的(de)實(shi)際效(xiao)果；企(qi)業(ye)領導(dao)者(zhe)缺(que)少(shao)足夠的(de)預(yu)(yu)算(suan)意識(shi)(shi)，容易造成資金(jin)浪費(fei)，影響企(qi)業(ye)的(de)經濟效(xiao)益。

　　2.2缺少健全(quan)的(de)預算體(ti)系

　　預(yu)算人員在(zai)(zai)對(dui)建筑工(gong)程(cheng)進行(xing)預(yu)算的(de)(de)(de)(de)(de)時候，應(ying)根(gen)據工(gong)程(cheng)的(de)(de)(de)(de)(de)實(shi)(shi)際情(qing)況采取相應(ying)的(de)(de)(de)(de)(de)預(yu)算方式，然(ran)后(hou)制定出(chu)有效的(de)(de)(de)(de)(de)預(yu)算方案，這樣可以有效的(de)(de)(de)(de)(de)保證工(gong)程(cheng)預(yu)算的(de)(de)(de)(de)(de)準確(que)性(xing)(xing)。但是現實(shi)(shi)并非如此，由于我國(guo)目前(qian)缺少健全的(de)(de)(de)(de)(de)預(yu)算體系，導(dao)致預(yu)算人員在(zai)(zai)沒(mei)有對(dui)工(gong)程(cheng)的(de)(de)(de)(de)(de)實(shi)(shi)際情(qing)況進行(xing)充分了解的(de)(de)(de)(de)(de)情(qing)況下就開(kai)展工(gong)程(cheng)預(yu)算工(gong)作，影(ying)響預(yu)算的(de)(de)(de)(de)(de)準確(que)性(xing)(xing)，進而影(ying)響企業的(de)(de)(de)(de)(de)利潤收益。

　　2.3缺少先進的預算方法

　　我國目(mu)前(qian)在工(gong)(gong)(gong)程(cheng)(cheng)預(yu)算(suan)編制方面(mian)方法(fa)比較落后(hou)缺少創新，由于對信息數據產生原(yuan)因分析(xi)不夠透徹，對基礎性信息數據來源缺乏研究，所以在進行預(yu)算(suan)編制時會(hui)產生明顯(xian)的(de)(de)誤差。其中(zhong)較為明顯(xian)的(de)(de)是在建筑(zhu)(zhu)材料(liao)方面(mian)，工(gong)(gong)(gong)程(cheng)(cheng)在建設工(gong)(gong)(gong)程(cheng)(cheng)中(zhong)會(hui)需(xu)要很(hen)多(duo)的(de)(de)建筑(zhu)(zhu)材料(liao)和間(jian)接材料(liao)，這樣會(hui)給工(gong)(gong)(gong)程(cheng)(cheng)增加(jia)很(hen)多(duo)的(de)(de)間(jian)接費用(yong)，預(yu)算(suan)人(ren)員沒有辦法(fa)了(le)解(jie)到(dao)間(jian)接材料(liao)費用(yong)的(de)(de)相關(guan)數據，所以就無法(fa)對這些(xie)間(jian)接材料(liao)的(de)(de)費用(yong)進行預(yu)算(suan)，導致建筑(zhu)(zhu)工(gong)(gong)(gong)程(cheng)(cheng)預(yu)算(suan)工(gong)(gong)(gong)作存在著很(hen)大的(de)(de)漏洞。

　　2.4預算人(ren)員缺乏專(zhuan)業素養

　　工(gong)(gong)程(cheng)預(yu)算(suan)(suan)(suan)工(gong)(gong)作需要(yao)預(yu)算(suan)(suan)(suan)人員除了有足夠(gou)的專(zhuan)業(ye)(ye)能力，還要(yao)有足夠(gou)的耐心和細心，這樣(yang)才能更好的完成(cheng)工(gong)(gong)程(cheng)預(yu)算(suan)(suan)(suan)工(gong)(gong)作；但是(shi)(shi)，我國目前很多從事工(gong)(gong)程(cheng)預(yu)算(suan)(suan)(suan)的人員都不能夠(gou)滿足這些要(yao)求，尤其是(shi)(shi)在那(nei)些規模(mo)比較(jiao)小的企業(ye)(ye)中，企業(ye)(ye)領(ling)導(dao)缺(que)乏預(yu)算(suan)(suan)(suan)意識，對預(yu)算(suan)(suan)(suan)工(gong)(gong)作不重(zhong)視，預(yu)算(suan)(suan)(suan)部(bu)門(men)的員工(gong)(gong)不是(shi)(shi)專(zhuan)業(ye)(ye)性差就是(shi)(shi)從其它部(bu)門(men)調取人員過來組成(cheng)的，導(dao)致預(yu)算(suan)(suan)(suan)工(gong)(gong)作得(de)不到落實(shi)，預(yu)算(suan)(suan)(suan)作用發(fa)揮不出來，進(jin)而影響工(gong)(gong)程(cheng)的施工(gong)(gong)的進(jin)度和質量。

　　3提高建筑工程預算的具體措施

　　3.1增強預(yu)算意識

　　想要(yao)做好(hao)預(yu)(yu)(yu)算(suan)(suan)工(gong)(gong)(gong)作(zuo)(zuo)(zuo)，首(shou)先要(yao)做的(de)(de)(de)就是增(zeng)強(qiang)企業(ye)(ye)管(guan)(guan)(guan)理者(zhe)(zhe)的(de)(de)(de)預(yu)(yu)(yu)算(suan)(suan)意識(shi)，發揮(hui)出預(yu)(yu)(yu)算(suan)(suan)的(de)(de)(de)全(quan)部作(zuo)(zuo)(zuo)用，讓企業(ye)(ye)管(guan)(guan)(guan)理層認(ren)識(shi)到(dao)建(jian)(jian)筑(zhu)工(gong)(gong)(gong)程(cheng)預(yu)(yu)(yu)算(suan)(suan)管(guan)(guan)(guan)理與財務(wu)工(gong)(gong)(gong)作(zuo)(zuo)(zuo)之間的(de)(de)(de)差別，充分了(le)解(jie)建(jian)(jian)筑(zhu)工(gong)(gong)(gong)程(cheng)預(yu)(yu)(yu)算(suan)(suan)工(gong)(gong)(gong)作(zuo)(zuo)(zuo)的(de)(de)(de)實際內(nei)容，只(zhi)要(yao)這樣企業(ye)(ye)管(guan)(guan)(guan)理層才(cai)會(hui)更加(jia)的(de)(de)(de)重視建(jian)(jian)筑(zhu)工(gong)(gong)(gong)程(cheng)預(yu)(yu)(yu)算(suan)(suan)工(gong)(gong)(gong)作(zuo)(zuo)(zuo)。同(tong)時，增(zeng)強(qiang)建(jian)(jian)筑(zhu)企業(ye)(ye)的(de)(de)(de)管(guan)(guan)(guan)理者(zhe)(zhe)預(yu)(yu)(yu)算(suan)(suan)意識(shi)，有利于節約成本，提(ti)高企業(ye)(ye)經濟效益，促進企業(ye)(ye)更好(hao)的(de)(de)(de)發展起來(lai)。此外(wai)，除了(le)企業(ye)(ye)管(guan)(guan)(guan)理者(zhe)(zhe)企業(ye)(ye)內(nei)的(de)(de)(de)全(quan)體員工(gong)(gong)(gong)也都需要(yao)增(zeng)強(qiang)預(yu)(yu)(yu)算(suan)(suan)意識(shi)，明確工(gong)(gong)(gong)程(cheng)預(yu)(yu)(yu)算(suan)(suan)的(de)(de)(de)重要(yao)性，盡(jin)自己所能(neng)做好(hao)建(jian)(jian)筑(zhu)工(gong)(gong)(gong)程(cheng)預(yu)(yu)(yu)算(suan)(suan)工(gong)(gong)(gong)作(zuo)(zuo)(zuo)。

　　3.2建立健全的預(yu)算管理休系

　　工(gong)程(cheng)建(jian)設的(de)(de)(de)全過程(cheng)中，準備階段(duan)(duan)要進(jin)行(xing)(xing)(xing)概算(suan)，施工(gong)階段(duan)(duan)要進(jin)行(xing)(xing)(xing)預(yu)(yu)(yu)算(suan)，竣工(gong)階段(duan)(duan)要進(jin)行(xing)(xing)(xing)決(jue)算(suan)，工(gong)程(cheng)的(de)(de)(de)每個階段(duan)(duan)都有著屬(shu)于這(zhe)(zhe)個階段(duan)(duan)的(de)(de)(de)審(shen)查制度，但是由于我國目前(qian)的(de)(de)(de)工(gong)程(cheng)預(yu)(yu)(yu)算(suan)管(guan)(guan)理(li)體系還不夠完(wan)善(shan)，在實際的(de)(de)(de)工(gong)程(cheng)建(jian)設過程(cheng)中會存在著成本(ben)(ben)超(chao)支的(de)(de)(de)情(qing)(qing)況，所以(yi)(yi)根據這(zhe)(zhe)一情(qing)(qing)況，建(jian)筑(zhu)行(xing)(xing)(xing)業(ye)有必要對工(gong)程(cheng)預(yu)(yu)(yu)算(suan)管(guan)(guan)理(li)體系進(jin)行(xing)(xing)(xing)完(wan)善(shan)，建(jian)立健(jian)全的(de)(de)(de)基本(ben)(ben)建(jian)設法規和(he)工(gong)程(cheng)預(yu)(yu)(yu)算(suan)制約機(ji)制，這(zhe)(zhe)樣可以(yi)(yi)讓建(jian)筑(zhu)市場更(geng)加的(de)(de)(de)規范化，讓預(yu)(yu)(yu)算(suan)管(guan)(guan)理(li)體系更(geng)加的(de)(de)(de)完(wan)善(shan)；此外建(jian)筑(zhu)企業(ye)的(de)(de)(de)行(xing)(xing)(xing)政部門也需要根據工(gong)程(cheng)預(yu)(yu)(yu)算(suan)特點來制定(ding)出(chu)相應的(de)(de)(de)預(yu)(yu)(yu)算(suan)管(guan)(guan)理(li)機(ji)制，使用監控和(he)追蹤(zong)的(de)(de)(de)手(shou)段(duan)(duan)來掌握有關項目的(de)(de)(de)進(jin)展，這(zhe)(zhe)種動態的(de)(de)(de)管(guan)(guan)理(li)機(ji)制，就算(suan)外部經濟情(qing)(qing)況出(chu)現了一些變化，建(jian)筑(zhu)工(gong)程(cheng)預(yu)(yu)(yu)算(suan)也可以(yi)(yi)及時的(de)(de)(de)做(zuo)出(chu)相應的(de)(de)(de)調整。

　　3.3提高預算人(ren)員(yuan)的(de)專業素養

　　預(yu)算(suan)人員(yuan)作(zuo)為工程預(yu)算(suan)工作(zuo)的(de)重心，他(ta)們的(de)專(zhuan)(zhuan)(zhuan)業(ye)能力和素(su)養(yang)直接(jie)影響著預(yu)算(suan)質量和企業(ye)的(de)經濟(ji)效益，所以(yi)一定要重視(shi)提(ti)高預(yu)算(suan)人員(yuan)的(de)專(zhuan)(zhuan)(zhuan)業(ye)能力和業(ye)務(wu)素(su)養(yang)，建(jian)(jian)筑企業(ye)應(ying)(ying)當積極舉辦(ban)一些(xie)加(jia)強(qiang)素(su)質、強(qiang)化(hua)(hua)技能的(de)培(pei)(pei)訓，鼓勵(li)(li)員(yuan)工們參加(jia)，這(zhe)(zhe)樣(yang)有利于提(ti)高預(yu)算(suan)人員(yuan)的(de)專(zhuan)(zhuan)(zhuan)業(ye)知識，增強(qiang)他(ta)們的(de)責任意識，強(qiang)化(hua)(hua)他(ta)們的(de)專(zhuan)(zhuan)(zhuan)業(ye)技能水平，更好的(de)去完成建(jian)(jian)筑工程預(yu)算(suan)工作(zuo)；此外，建(jian)(jian)筑企業(ye)還應(ying)(ying)當設置一些(xie)獎(jiang)勵(li)(li)制度，培(pei)(pei)訓成績(ji)好、預(yu)算(suan)質量高的(de)人員(yuan)給(gei)予一定的(de)獎(jiang)勵(li)(li)，這(zhe)(zhe)樣(yang)可以(yi)調(diao)動起(qi)預(yu)算(suan)人員(yuan)的(de)學(xue)習積極性，更好的(de)投入到自我提(ti)升(sheng)的(de)學(xue)習中去。

　　3.4引用先進的預算方(fang)法(fa)

　　建(jian)(jian)筑(zhu)(zhu)企業在(zai)對(dui)建(jian)(jian)筑(zhu)(zhu)材(cai)(cai)(cai)(cai)料(liao)(liao)(liao)進行(xing)預(yu)(yu)算(suan)的(de)(de)(de)時(shi)(shi)候，難免會碰到(dao)材(cai)(cai)(cai)(cai)料(liao)(liao)(liao)價格(ge)浮(fu)動的(de)(de)(de)'情況，這(zhe)時(shi)(shi)預(yu)(yu)算(suan)人員會使(shi)用編制預(yu)(yu)算(suan)時(shi)(shi)的(de)(de)(de)價格(ge)作(zuo)為建(jian)(jian)筑(zhu)(zhu)材(cai)(cai)(cai)(cai)料(liao)(liao)(liao)的(de)(de)(de)基礎價格(ge)，但是這(zhe)個價格(ge)并不(bu)能(neng)體(ti)現(xian)出建(jian)(jian)筑(zhu)(zhu)材(cai)(cai)(cai)(cai)料(liao)(liao)(liao)的(de)(de)(de)實際價格(ge)，有時(shi)(shi)還(huan)(huan)會對(dui)成(cheng)本控(kong)制造成(cheng)影響，導致預(yu)(yu)算(suan)結果不(bu)準(zhun)確(que)(que)；所以(yi)在(zai)對(dui)建(jian)(jian)筑(zhu)(zhu)材(cai)(cai)(cai)(cai)料(liao)(liao)(liao)進行(xing)預(yu)(yu)算(suan)的(de)(de)(de)時(shi)(shi)候，要根(gen)據(ju)(ju)建(jian)(jian)筑(zhu)(zhu)材(cai)(cai)(cai)(cai)料(liao)(liao)(liao)的(de)(de)(de)種類去建(jian)(jian)筑(zhu)(zhu)市(shi)場中收集(ji)相關的(de)(de)(de)價格(ge)信(xin)息。同(tong)時(shi)(shi)還(huan)(huan)要根(gen)據(ju)(ju)建(jian)(jian)筑(zhu)(zhu)材(cai)(cai)(cai)(cai)料(liao)(liao)(liao)時(shi)(shi)間與區(qu)域(yu)上的(de)(de)(de)不(bu)同(tong)去掌握價格(ge)變動的(de)(de)(de)規律，然后把(ba)統計出來(lai)(lai)的(de)(de)(de)數(shu)據(ju)(ju)制作(zuo)成(cheng)材(cai)(cai)(cai)(cai)料(liao)(liao)(liao)價格(ge)信(xin)息表，以(yi)后在(zai)進行(xing)建(jian)(jian)筑(zhu)(zhu)材(cai)(cai)(cai)(cai)料(liao)(liao)(liao)預(yu)(yu)算(suan)的(de)(de)(de)時(shi)(shi)候，可以(yi)根(gen)據(ju)(ju)這(zhe)些資(zi)料(liao)(liao)(liao)來(lai)(lai)進行(xing)材(cai)(cai)(cai)(cai)料(liao)(liao)(liao)預(yu)(yu)算(suan)的(de)(de)(de)調整，讓(rang)預(yu)(yu)算(suan)的(de)(de)(de)準(zhun)確(que)(que)性得到(dao)了更(geng)好的(de)(de)(de)保障。

　　3.5工程預算進行嚴格的監(jian)督

　　想要(yao)(yao)對(dui)(dui)工(gong)(gong)程(cheng)(cheng)造(zao)價(jia)進行(xing)(xing)(xing)合理的(de)(de)(de)控制，達(da)到(dao)預期的(de)(de)(de)管(guan)理目標，就一定(ding)要(yao)(yao)對(dui)(dui)工(gong)(gong)程(cheng)(cheng)預算(suan)進行(xing)(xing)(xing)嚴格(ge)的(de)(de)(de)監(jian)督(du)(du)(du)，這樣才能更好的(de)(de)(de)實現工(gong)(gong)程(cheng)(cheng)造(zao)價(jia)的(de)(de)(de)合理性，提高建筑企(qi)業的(de)(de)(de)經濟(ji)效益；對(dui)(dui)工(gong)(gong)程(cheng)(cheng)預算(suan)進行(xing)(xing)(xing)有(you)效的(de)(de)(de)監(jian)督(du)(du)(du)要(yao)(yao)做到(dao)以下幾(ji)點：①明確工(gong)(gong)程(cheng)(cheng)預算(suan)監(jian)督(du)(du)(du)的(de)(de)(de)內容和重點以及建筑工(gong)(gong)程(cheng)(cheng)相關部門、企(qi)業的(de)(de)(de)職責；②加(jia)強(qiang)校審(shen)工(gong)(gong)作(zuo)紀(ji)律的(de)(de)(de)推行(xing)(xing)(xing)，落實工(gong)(gong)程(cheng)(cheng)預算(suan)監(jian)督(du)(du)(du)工(gong)(gong)作(zuo)，加(jia)強(qiang)監(jian)督(du)(du)(du)力度，如(ru)果發現工(gong)(gong)程(cheng)(cheng)預算(suan)工(gong)(gong)作(zuo)中有(you)任(ren)何(he)違(wei)規(gui)的(de)(de)(de)行(xing)(xing)(xing)為都要(yao)(yao)進行(xing)(xing)(xing)嚴懲，保(bao)證工(gong)(gong)程(cheng)(cheng)預算(suan)的(de)(de)(de)工(gong)(gong)作(zuo)質量。

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　　[4]劉(liu)文成.建筑工程造價超預算(suan)的原因及控制(zhi)對(dui)策[J].住宅與房地產,20xx,(12):95.

工程預算論文9

　　土建(jian)(jian)工(gong)(gong)(gong)(gong)程(cheng)預(yu)算是(shi)確定(ding)工(gong)(gong)(gong)(gong)程(cheng)造價的(de)必(bi)要程(cheng)序與重(zhong)要環節(jie)。準確合理的(de)審(shen)(shen)計(ji)方(fang)法是(shi)提高(gao)工(gong)(gong)(gong)(gong)作效率(lv)、降低成(cheng)本的(de)重(zhong)要舉(ju)措。隨著土建(jian)(jian)工(gong)(gong)(gong)(gong)程(cheng)在建(jian)(jian)筑工(gong)(gong)(gong)(gong)程(cheng)中所(suo)占比重(zhong)的(de)不斷加大，對土建(jian)(jian)工(gong)(gong)(gong)(gong)程(cheng)預(yu)算的(de)審(shen)(shen)計(ji)已經成(cheng)為單位工(gong)(gong)(gong)(gong)程(cheng)施(shi)工(gong)(gong)(gong)(gong)預(yu)算審(shen)(shen)計(ji)的(de)重(zhong)中之重(zhong)，由(you)于施(shi)工(gong)(gong)(gong)(gong)預(yu)算審(shen)(shen)計(ji)的(de)對象(xiang)不同，要求(qiu)進度(du)不同，故對其(qi)審(shen)(shen)核的(de)方(fang)法、步驟也不一(yi)樣。

　　1注(zhu)重搜(sou)集整理完備的依據性文件。

　　審(shen)查人員(yuan)必須向有關部門(men)和(he)人員(yuan)搜集完(wan)整(zheng)的編制預算的依據文件、材料(liao)，包括(kuo)：

　　a.建(jian)筑(zhu)(zhu)和結(jie)構專業提交的(de)全套(tao)土(tu)建(jian)施(shi)工圖(tu)；b.總圖(tu)專業提交的(de)土(tu)石方(fang)工程(cheng)(cheng)和道路擋土(tu)墻、圍墻等(deng)構筑(zhu)(zhu)物(wu)的(de)平(ping)、立、圖(tu)；c.工程(cheng)(cheng)所在(zai)地區的(de)綜合預算、建(jian)筑(zhu)(zhu)材料預算價格、間接(jie)費(fei)用(yong)和計取費(fei)用(yong)的(de)有關規定文(wen)件；d.工程(cheng)(cheng)所在(zai)地的(de)類似工程(cheng)(cheng)預算文(wen)件及技術經濟指標（供參(can)考）。

　　2注重做好準備工作。

　　2.1審(shen)核(he)(he)工(gong)作的(de)準備(bei)工(gong)作。審(shen)核(he)(he)工(gong)作與編制(zhi)工(gong)程預算。基本(ben)上一樣，即對施工(gong)圖(tu)預算進(jin)行(xing)清點(dian)、歸類、整理(li)，根據(ju)圖(tu)紙說明準備(bei)有關(guan)圖(tu)集和施工(gong)圖(tu)冊，熟悉并核(he)(he)對相關(guan)圖(tu)紙，參加(jia)技術交(jiao)底(di)，熟悉施工(gong)組(zu)織設計，必要時到施工(gong)現場(chang)進(jin)行(xing)勘(kan)測。

　　2.2了(le)(le)解(jie)施工圖預算(suan)所采(cai)(cai)用(yong)的定(ding)額(e)(e)。根據施工圖預算(suan)編(bian)制(zhi)說(shuo)明，了(le)(le)解(jie)編(bian)制(zhi)本(ben)預算(suan)采(cai)(cai)用(yong)的定(ding)額(e)(e)是否符合施工合同規(gui)定(ding)或工程(cheng)性質。如果該(gai)工程(cheng)預算(suan)沒有(you)填寫編(bian)制(zhi)說(shuo)明，則應從(cong)預算(suan)內容中了(le)(le)解(jie)本(ben)預算(suan)所采(cai)(cai)用(yong)的定(ding)額(e)(e)。

　　2.3了解預算(suan)(suan)包(bao)括的(de)內容范圍(wei)(wei)。例如某些配(pei)套工程、室外管線、道路、技術(shu)交底等，是否(fou)包(bao)括在(zai)(zai)所編(bian)制的(de)預算(suan)(suan)中(zhong)。因(yin)為(wei)這部分工程的(de)施工圖(tu)，有時(shi)出(chu)(chu)自不(bu)同的(de)設(she)(she)計(ji)(ji)(ji)單位(wei)，或者不(bu)是隨同主體工程設(she)(she)計(ji)(ji)(ji)一起(qi)送交施工企(qi)(qi)(qi)業(ye)或建(jian)設(she)(she)單位(wei)，可能(neng)單獨編(bian)制工程預算(suan)(suan)；同時(shi)有的(de)設(she)(she)計(ji)(ji)(ji)變(bian)更(geng)，送至(zhi)施工企(qi)(qi)(qi)業(ye)時(shi)，施工企(qi)(qi)(qi)業(ye)正(zheng)好按原圖(tu)已經編(bian)制出(chu)(chu)預算(suan)(suan)，不(bu)愿再重編(bian)，但(dan)在(zai)(zai)編(bian)制說(shuo)明中(zhong)又沒有介紹清楚。建(jian)設(she)(she)單位(wei)在(zai)(zai)接(jie)到這部分設(she)(she)計(ji)(ji)(ji)變(bian)更(geng)后，往往和原來的(de)施工圖(tu)裝訂在(zai)(zai)一起(qi)，因(yin)而引起(qi)雙(shuang)方(fang)在(zai)(zai)計(ji)(ji)(ji)算(suan)(suan)范圍(wei)(wei)上(shang)的(de)不(bu)一致，造(zao)成不(bu)必要(yao)的(de)誤會，有類似情(qing)況時(shi)，最好寫進編(bian)制說(shuo)明，以(yi)便(bian)取得一致的(de)計(ji)(ji)(ji)算(suan)(suan)依據(ju)。

　　2.4熟(shu)悉(xi)有關規定(ding)(ding)(ding)。預(yu)算(suan)(suan)(suan)審(shen)(shen)核(he)人員(yuan)應該熟(shu)悉(xi)國家和(he)地區指(zhi)定(ding)(ding)(ding)的有關預(yu)算(suan)(suan)(suan)定(ding)(ding)(ding)額、工(gong)程量(liang)(liang)計算(suan)(suan)(suan)規則(ze)、材料信(xin)息價(jia)格以及各種費用提取標準的規定(ding)(ding)(ding)，即要審(shen)(shen)核(he)重(zhong)復列項或(huo)(huo)多算(suan)(suan)(suan)了的工(gong)程量(liang)(liang)，也(ye)應該審(shen)(shen)核(he)漏項或(huo)(huo)少算(suan)(suan)(suan)了工(gong)程量(liang)(liang)，還應該注意(yi)(yi)工(gong)程量(liang)(liang)計算(suan)(suan)(suan)單位(wei)是否(fou)和(he)預(yu)算(suan)(suan)(suan)定(ding)(ding)(ding)額一致。總之，應該實(shi)事求是地提出(chu)應該增加或(huo)(huo)應該減少的意(yi)(yi)見，以提高(gao)工(gong)程預(yu)算(suan)(suan)(suan)的質量(liang)(liang)，確保(bao)工(gong)程造價(jia)合理。

　　3注重合理分(fen)析(xi)，恰(qia)當運用審(shen)核方(fang)法。

　　3.1全(quan)面(mian)審(shen)(shen)核(he)(he)法(fa)(fa)(fa)(fa)。全(quan)面(mian)審(shen)(shen)核(he)(he)法(fa)(fa)(fa)(fa)又叫逐項(xiang)審(shen)(shen)查法(fa)(fa)(fa)(fa)，其(qi)具體計算(suan)(suan)方(fang)法(fa)(fa)(fa)(fa)和審(shen)(shen)查過(guo)程與編制施工圖預算(suan)(suan)基本相同(tong)。這(zhe)種(zhong)方(fang)法(fa)(fa)(fa)(fa)適用(yong)于(yu)初學(xue)者審(shen)(shen)核(he)(he)施工圖預算(suan)(suan)、投(tou)資(zi)不多的(de)項(xiang)目(mu)(mu)、工程內(nei)容比(bi)較(jiao)簡單(dan)的(de)項(xiang)目(mu)(mu)、建(jian)設(she)單(dan)位(wei)(wei)審(shen)(shen)核(he)(he)施工單(dan)位(wei)(wei)的(de)預算(suan)(suan)等。這(zhe)種(zhong)方(fang)法(fa)(fa)(fa)(fa)的(de)優點(dian)是全(quan)面(mian)、細致，經審(shen)(shen)核(he)(he)的(de)預算(suan)(suan)的(de).差(cha)錯比(bi)較(jiao)少(shao)，質(zhi)量比(bi)較(jiao)高。缺點(dian)是工作量比(bi)較(jiao)大，實質(zhi)上是重(zhong)復(fu)勞動。建(jian)設(she)單(dan)位(wei)(wei)為嚴(yan)格控制工程造價，常(chang)常(chang)采用(yong)這(zhe)種(zhong)方(fang)法(fa)(fa)(fa)(fa)。

　　3.2重點(dian)(dian)審(shen)(shen)核(he)(he)法(fa)。重點(dian)(dian)審(shen)(shen)核(he)(he)法(fa)是抓住工程(cheng)(cheng)預算中的(de)(de)重點(dian)(dian)進行(xing)審(shen)(shen)查的(de)(de)方法(fa)。審(shen)(shen)核(he)(he)的(de)(de)重點(dian)(dian)是：施工圖計算部分(fen)價(jia)值較(jiao)高或占(zhan)投(tou)(tou)資(zi)比(bi)(bi)例較(jiao)大的(de)(de)分(fen)項(xiang)工程(cheng)(cheng)量。如磚石結構(gou)、鋼筋混凝土結構(gou)、鋼結構(gou)、以(yi)及高級裝飾工程(cheng)(cheng)等。而對(dui)其它(ta)價(jia)值較(jiao)低或占(zhan)投(tou)(tou)資(zi)比(bi)(bi)例較(jiao)少的(de)(de)分(fen)項(xiang)工程(cheng)(cheng)中，如普通(tong)裝飾項(xiang)目、零星(xing)項(xiang)目等，審(shen)(shen)核(he)(he)者往(wang)(wang)往(wang)(wang)有意(yi)不審(shen)(shen)，重點(dian)(dian)核(he)(he)實與上訴(su)工程(cheng)(cheng)質量相(xiang)對(dui)應的(de)(de)定額單(dan)價(jia)，混凝土標(biao)(biao)號(hao)、砌筑、抹灰砂漿的(de)(de)標(biao)(biao)號(hao)等。這種(zhong)方法(fa)的(de)(de)優點(dian)(dian)是重點(dian)(dian)突(tu)出，審(shen)(shen)查時間短，工作效率高。

　　3.3對(dui)(dui)(dui)(dui)比(bi)審(shen)核法。對(dui)(dui)(dui)(dui)比(bi)審(shen)核法是在總(zong)結分析工程預(yu)結算資(zi)料(liao)的基礎(chu)上(shang)，找出(chu)同類工程造(zao)價(jia)及工料(liao)消(xiao)(xiao)耗的規(gui)律(lv)性，整理出(chu)用途不同、結構形式不同、地區(qu)不同的工程造(zao)價(jia)、工料(liao)消(xiao)(xiao)耗指(zhi)標。然后根(gen)據這些(xie)指(zhi)標對(dui)(dui)(dui)(dui)審(shen)核對(dui)(dui)(dui)(dui)象進行(xing)分析對(dui)(dui)(dui)(dui)比(bi)，從中找出(chu)不符合投資(zi)規(gui)律(lv)的部(bu)分項目(mu)工程，針對(dui)(dui)(dui)(dui)這些(xie)項目(mu)進行(xing)重新審(shen)核。

　　3.4常(chang)見(jian)病審核法。由于(yu)預(yu)算(suan)員所處的(de)地位不(bu)同，立(li)場不(bu)同，則觀(guan)點、方(fang)法也不(bu)完全相同。在編(bian)制預(yu)算(suan)中(zhong)不(bu)同程度地出現些(xie)常(chang)見(jian)病。

　　由于(yu)上述職業病范疇的(de)存(cun)在，審核施工圖預算時，可根據(ju)這些線(xian)索，剔(ti)除不合(he)(he)格(ge)部分，準確計算工程(cheng)(cheng)量，合(he)(he)理(li)確定(ding)定(ding)額單價，達到合(he)(he)理(li)確定(ding)工程(cheng)(cheng)造價的(de)目(mu)的(de)。

　　3.5分組(zu)(zu)計(ji)(ji)(ji)算審(shen)(shen)核(he)法(fa)。分組(zu)(zu)計(ji)(ji)(ji)算審(shen)(shen)核(he)法(fa)。它(ta)是把預(yu)算中的(de)各(ge)項(xiang)(xiang)(xiang)目、各(ge)數據(ju)劃分若干組(zu)(zu)，并把相(xiang)鄰(lin)有一(yi)定(ding)聯系的(de)項(xiang)(xiang)(xiang)目編為一(yi)組(zu)(zu)審(shen)(shen)查(cha)或計(ji)(ji)(ji)算同(tong)一(yi)組(zu)(zu)中某個分項(xiang)(xiang)(xiang)工(gong)程(cheng)量(liang)，利用工(gong)程(cheng)量(liang)具有相(xiang)同(tong)或相(xiang)似計(ji)(ji)(ji)算數據(ju)基礎的(de)關(guan)系，判斷同(tong)組(zu)(zu)中其(qi)它(ta)某個分項(xiang)(xiang)(xiang)工(gong)程(cheng)量(liang)計(ji)(ji)(ji)算的(de)準確程(cheng)度(du)。

　　4注重深(shen)入了解土方工程情況。

　　4.1了解(jie)土(tu)(tu)方工(gong)程(cheng)情(qing)況(kuang)。土(tu)(tu)建工(gong)程(cheng)可變性因素較多，部分內容施工(gong)圖(tu)又無(wu)法(fa)表示。有(you)(you)的施工(gong)企業(ye)開工(gong)前(qian)沒有(you)(you)編(bian)(bian)制(zhi)施工(gong)方案，或(huo)者編(bian)(bian)制(zhi)了施工(gong)方案，但(dan)沒有(you)(you)和(he)建設單位取得(de)聯系；或(huo)者有(you)(you)圖(tu)紙但(dan)也(ye)沒有(you)(you)完全執行。因此，預算審核人(ren)員(yuan)若能經(jing)常深入現場，就可以及時了解(jie)情(qing)況(kuang)，如(ru)土(tu)(tu)方的類別鑒定，機(ji)械土(tu)(tu)方與人(ren)工(gong)土(tu)(tu)方的放坡系數(shu)和(he)所能套用的定額(e)單價(jia)問(wen)題等，并能實事求是地調(diao)整原編(bian)(bian)預算。

　　4.2實地進(jin)行(xing)測量(liang)。對于一(yi)些沒(mei)有施工(gong)(gong)圖或圖紙(zhi)不全的(de)小型零星(xing)工(gong)(gong)程(cheng)，驗收(shou)時應進(jin)行(xing)測量(liang)，審(shen)核(he)人員(yuan)應進(jin)行(xing)深(shen)入施工(gong)(gong)現場參加測量(liang)，以取得調整(zheng)或審(shen)核(he)工(gong)(gong)程(cheng)預(yu)算(suan)的(de)依據，從而提高審(shen)核(he)工(gong)(gong)作的(de)質(zhi)量(liang)。

　　4.3了解(jie)補充(chong)定額單(dan)價(jia)。審核(he)人員遇到(dao)工(gong)程中(zhong)有補充(chong)單(dan)價(jia)時，應深入現場，了解(jie)所提資料(liao)的準確性。資料(liao)中(zhong)所提主要(yao)材料(liao)的名稱(cheng)、規格(ge)、型(xing)號是(shi)否(fou)相符，所需的數量是(shi)否(fou)基本一致，所需工(gong)日或(huo)機(ji)械臺班數量是(shi)否(fou)屬實等，都應與施(shi)工(gong)企業人員一起研究，調(diao)整補充(chong)單(dan)價(jia)。

　　4.4參加(jia)(jia)竣工驗收，了解(jie)甩(shuai)(shuai)項目(mu)情況。在某些(xie)工程預算中，列(lie)(lie)有(you)施工圖沒(mei)有(you)標(biao)示的那部分工程項目(mu)，例如渣土清理、渣土外運(yun)、樓標(biao)作字等，是(shi)否按(an)定(ding)額(e)要(yao)求或(huo)預算中列(lie)(lie)出的項目(mu)完(wan)成。通(tong)過參加(jia)(jia)竣工驗收，能夠(gou)了解(jie)這些(xie)情況，同時(shi)還能了解(jie)甩(shuai)(shuai)項工程情況。

　　4.5深(shen)入施(shi)工(gong)(gong)(gong)現場(chang)，提高業務(wu)水平。預(yu)(yu)算審(shen)核人(ren)員，若能經常深(shen)入施(shi)工(gong)(gong)(gong)現場(chang)，對于了(le)解并(bing)熟(shu)悉施(shi)工(gong)(gong)(gong)過程(cheng)，了(le)解并(bing)熟(shu)悉建筑安裝工(gong)(gong)(gong)程(cheng)新(xin)材料(liao)、新(xin)結構(gou)、新(xin)技術、新(xin)工(gong)(gong)(gong)藝等，都有一定的(de)(de)作用，甚至(zhi)是(shi)決定性(xing)作用。同時了(le)解并(bing)熟(shu)悉這(zhe)四(si)個(ge)“新(xin)”設計出來(lai)的(de)(de)施(shi)工(gong)(gong)(gong)圖(tu)預(yu)(yu)算，更是(shi)非常重要。工(gong)(gong)(gong)程(cheng)預(yu)(yu)算審(shen)核人(ren)員不應滿滿足于現有的(de)(de)知識(shi)水平，局限于只會看(kan)施(shi)工(gong)(gong)(gong)圖(tu)、套(tao)預(yu)(yu)算定額、計算工(gong)(gong)(gong)程(cheng)量，還應該了(le)解并(bing)熟(shu)悉整個(ge)施(shi)工(gong)(gong)(gong)過程(cheng)，熟(shu)悉每個(ge)項目所包括的(de)(de)工(gong)(gong)(gong)程(cheng)內容和施(shi)工(gong)(gong)(gong)工(gong)(gong)(gong)序，才(cai)能較好的(de)(de)完成工(gong)(gong)(gong)程(cheng)預(yu)(yu)算審(shen)核任務(wu)。

　　5注重做好(hao)復(fu)核工作。

　　完成(cheng)預算審查之(zhi)后(hou)，為(wei)了檢查審核(he)成(cheng)果的可行性，必須采取類(lei)比法(fa)。即利用工(gong)程所在地的類(lei)似工(gong)程的技(ji)術經(jing)濟指標進行分析比較，進行可行性判斷。如差距過大，應尋找原(yuan)因(yin)，如設(she)計(ji)錯誤，應予以糾正(zheng)。預算審核(he)是(shi)一項細致的技(ji)術經(jing)濟工(gong)作，雖然有技(ji)巧，但應在正(zheng)確的工(gong)作方法(fa)和(he)豐富的業務(wu)知識指導下，才能收到事半(ban)功倍的效果。

工程預算論文10

　　編制裝飾工(gong)(gong)程預算(suan)就(jiu)是促進裝飾工(gong)(gong)程的不斷完善，做(zuo)到工(gong)(gong)程有的放矢(shi)，合(he)理極(ji)資，使極(ji)資方和施工(gong)(gong)方共(gong)同(tong)恪守工(gong)(gong)程預算(suan)合(he)同(tong)共(gong)同(tong)完成工(gong)(gong)程項目。

　　室內裝飾工程(cheng)預(yu)算(suan)的編(bian)制(zhi)是根據施工圖設計和預(yu)算(suan)定(ding)額單價(jia)（或單位估價(jia)法）、取責(ze)來(lai)編(bian)制(zhi)的。裝飾工程(cheng)預(yu)算(suan)是確定(ding)該項裝飾工程(cheng)所需的全部(bu)投資文件，由直接(jie)責(ze)、問接(jie)責(ze)、計劃(hua)利潤及(ji)稅(shui)金(jin)等(deng)加大部(bu)分組(zu)成。

　　1、室內裝飾工程預算的作用

　　一、裝(zhuang)飾工(gong)(gong)程預算是建(jian)筑裝(zhuang)餓(e)施工(gong)(gong)單位(wei)(wei)（施工(gong)(gong)企(qi)業或稱乙方）和建(jian)設單位(wei)(wei)（房主(zhu)或稱甲方）簽(qian)訂工(gong)(gong)程承包含同和辦(ban)理工(gong)(gong)程結算價款(kuan)的依(yi)據。

　　二(er)、裝飾工(gong)程預算是銀行撥(bo)付工(gong)程價款依據。

　　三、裝(zhuang)飾工程預算(suan)是施(shi)工企業（乙方）編制(zhi)計(ji)劃，統(tong)計(ji)和完成施(shi)工產(chan)值的依據。

　　四、裝飾工程預算在實(shi)行招標承包制的情況(kuang)下，是建設(she)單(dan)(dan)位（甲方）確定標底和施工單(dan)(dan)位（乙(yi)方）極標，極價的依據。

　　2、室內裝飾工程預算編制方法

　　裝飾工(gong)(gong)程預(yu)算的(de)(de)編(bian)制方法(fa)(fa)主要有(you)兩種：單位(wei)估價(jia)法(fa)(fa)和實(shi)物(wu)造價(jia)法(fa)(fa)，一(yi)般的(de)(de)裝飾工(gong)(gong)程預(yu)算，按(an)常規在采用(yong)(yong)單位(wei)估價(jia)法(fa)(fa)編(bian)制施工(gong)(gong)圖預(yu)算但由于裝飾工(gong)(gong)程多(duo)使(shi)用(yong)(yong)新(xin)材料，新(xin)技(ji)術(shu)新(xin)機械設備，在必要時需要采用(yong)(yong)實(shi)物(wu)造價(jia)法(fa)(fa)編(bian)制工(gong)(gong)程預(yu)算。

　　一、單位估價法，此種方法是利用分部分項工程單價計算工程造價的方法，計算程序為：

　　（1）根(gen)據施工(gong)圖計(ji)算(suan)出分(fen)部分(fen)項工(gong)程(cheng)量。

　　（2）根氣壓區(qu)裝飾工(gong)程(cheng)預(yu)算定(ding)額(e)單(dan)位(wei)估價(jia)表或預(yu)算定(ding)額(e)單(dan)價(jia)計(ji)(ji)算分部分項工(gong)程(cheng)直接責規定(ding)，計(ji)(ji)算間接責，計(ji)(ji)劃利(li)潤，直接責匯總(zong)如單(dan)位(wei)工(gong)程(cheng)直接責。

　　（3）根(gen)據(ju)取責規定，證算間接責，計劃利(li)利(li)潤，直接責匯總，計算得單位工程預(yu)算造價。

　　（4）進(jin)一步匯(hui)總(zong)得出綜合預(yu)(yu)算和總(zong)預(yu)(yu)算造價。

　　二、實物造價法：此種方法是實際用工料數量來計算工程造價的方法計算程序如：

　　（1）利用施工兔設計計算(suan)材料消耗的數(shu)量

　　（2）按照勞動額定計算人工(gong)工(gong)日

　　（3）按照寶(bao)內裝飾機械臺(tai)班費用定(ding)額計算施工機械使用費

　　（4）根(gen)據人工(gong)日工(gong)標準材(cai)料預(yu)算(suan)價(jia)格(ge)，機械臺班(ban)費用單價(jia)等(deng)資料，計算(suan)單位工(gong)程直接費

　　（5）算出間接、計劃利潤(run)，并(bing)與直接費匯總成單位工程(cheng)預算造(zao)價(jia)。

　　（6）進一步(bu)匯(hui)總，得出(chu)中(zhong)和(he)造價(jia)和(he)總預算造價(jia)

　　三、室內裝飾工程施工圖預算與施工預算

　　1、施工圖預算

　　室內裝(zhuang)飾工(gong)程施(shi)工(gong)圖(tu)預(yu)算(suan)是(shi)明確裝(zhuang)飾工(gong)程造(zao)價(jia)的(de)基礎(chu)文(wen)件(jian)。工(gong)程造(zao)價(jia)的(de)編制是(shi)以施(shi)工(gong)圖(tu)，預(yu)算(suan)額定、計算(suan)利潤范圍依據唧噥性(xing)的(de)，稱(cheng)為施(shi)工(gong)圖(tu)預(yu)算(suan)施(shi)工(gong)圖(tu)預(yu)算(suan)是(shi)確定裝(zhuang)飾產品的(de)價(jia)格。

　　室(shi)(shi)內裝飾產品不同(tong)于一(yi)般(ban)工業產品，價格不同(tong)于一(yi)般(ban)的(de)(de)(de)價格其一(yi)、這是由室(shi)(shi)內裝飾產品生產的(de)(de)(de)`特點決定(ding)的(de)(de)(de)室(shi)(shi)內裝飾產品各式各樣，規模千變(bian)萬化其二、基本建設的(de)(de)(de)發展是有(you)(you)國(guo)家宏(hong)觀(guan)調控的(de)(de)(de)是有(you)(you)國(guo)家長期規劃決定(ding)的(de)(de)(de)，建議項(xiang)目也(ye)是國(guo)家根據國(guo)家經濟發展需要和可能，有(you)(you)目的(de)(de)(de)有(you)(you)計劃安排。

　　其三、也是由價(jia)值規(gui)律的(de)客(ke)觀(guan)性所決定(ding)的(de)正是這(zhe)些因素、裝飾工(gong)(gong)程(cheng)的(de)報價(jia)必須(xu)采用適合于裝飾工(gong)(gong)程(cheng)特(te)點的(de)特(te)殊方法(fa)，即(ji)按(an)實際情(qing)況(kuang)編制工(gong)(gong)圖預算(suan)的(de)方法(fa)。

　　2、施工預算

　　施(shi)(shi)工(gong)(gong)(gong)(gong)預算是施(shi)(shi)工(gong)(gong)(gong)(gong)企(qi)業（單位）為了加(jia)強施(shi)(shi)工(gong)(gong)(gong)(gong)企(qi)業內部的管(guan)理和(he)經(jing)濟(ji)核算，節約人工(gong)(gong)(gong)(gong)、材料(liao)(liao)、機械使用，在施(shi)(shi)工(gong)(gong)(gong)(gong)圖設計(ji)的監督控(kong)制下，進行工(gong)(gong)(gong)(gong)料(liao)(liao)分析，計(ji)算出工(gong)(gong)(gong)(gong)程所需的人工(gong)(gong)(gong)(gong)，材料(liao)(liao)、機械工(gong)(gong)(gong)(gong)具(ju)等(deng)的需要量施(shi)(shi)工(gong)(gong)(gong)(gong)預算也是根據施(shi)(shi)工(gong)(gong)(gong)(gong)圖方案和(he)勞動定額、材料(liao)(liao)消耗定額、機械臺班使用編制而成的。

　　3、施(shi)(shi)工(gong)(gong)(gong)預(yu)算(suan)的(de)作(zuo)用是(shi)可(ke)以提供(gong)準確(que)的(de)施(shi)(shi)工(gong)(gong)(gong)量，作(zuo)為(wei)編制施(shi)(shi)工(gong)(gong)(gong)計(ji)(ji)劃(hua)、勞動力使用計(ji)(ji)劃(hua)。材料需用計(ji)(ji)劃(hua)，機械臺班使用計(ji)(ji)劃(hua)，對外定(ding)(ding)貨加工(gong)(gong)(gong)計(ji)(ji)劃(hua)的(de)依據。另外，他還(huan)是(shi)讀班組(zu)實行經濟核(he)算(suan)，按定(ding)(ding)額下(xia)達(da)任(ren)務單、限(xian)額領(ling)料、保證工(gong)(gong)(gong)程工(gong)(gong)(gong)期(qi)、考核(he)施(shi)(shi)工(gong)(gong)(gong)圖預(yu)算(suan)、降低工(gong)(gong)(gong)程成本的(de)依據。施(shi)(shi)工(gong)(gong)(gong)預(yu)算(suan)明確(que)的(de)是(shi)裝飾企(qi)業(ye)內(nei)部的(de)工(gong)(gong)(gong)程計(ji)(ji)劃(hua)成本。

　　施工預算和施工圖(tu)預算，雖然兩者(zhe)(zhe)編(bian)制(zhi)的依據都是施工圖(tu)，但兩者(zhe)(zhe)編(bian)制(zhi)的出發(fa)查不同(tong)，方法不同(tong)，深度(du)不同(tong)兩者(zhe)(zhe)的作(zuo)用不同(tong)，因此(ci)兩者(zhe)(zhe)不能混為一談(tan)。

工程預算論文11

　　1導語

　　在(zai)(zai)國內外(wai)，工(gong)(gong)(gong)(gong)程的(de)(de)造價(jia)監(jian)(jian)理(li)(li)在(zai)(zai)建(jian)筑(zhu)(zhu)工(gong)(gong)(gong)(gong)程的(de)(de)施(shi)工(gong)(gong)(gong)(gong)過程中有著非常重要的(de)(de)作用，國外(wai)的(de)(de)造價(jia)監(jian)(jian)理(li)(li)師(shi)在(zai)(zai)工(gong)(gong)(gong)(gong)程建(jian)筑(zhu)(zhu)的(de)(de)施(shi)工(gong)(gong)(gong)(gong)階段有著舉足輕重的(de)(de)地(di)位(wei)。并且(qie)從造價(jia)監(jian)(jian)理(li)(li)師(shi)的(de)(de)角度(du)來看，專業的(de)(de)工(gong)(gong)(gong)(gong)程造價(jia)監(jian)(jian)理(li)(li)師(shi)能(neng)夠合理(li)(li)的(de)(de)優化配置各(ge)種資源，并且(qie)通(tong)過與各(ge)種與工(gong)(gong)(gong)(gong)程建(jian)筑(zhu)(zhu)承包相關(guan)的(de)(de)單位(wei)進行協調與控制(zhi)，從而達到最(zui)終控制(zhi)建(jian)筑(zhu)(zhu)工(gong)(gong)(gong)(gong)程成本(ben)，并且(qie)提高建(jian)筑(zhu)(zhu)工(gong)(gong)(gong)(gong)程項(xiang)目(mu)的(de)(de)投資效益，從而促進建(jian)筑(zhu)(zhu)工(gong)(gong)(gong)(gong)程項(xiang)目(mu)的(de)(de)持續健康(kang)發展，在(zai)(zai)這種背景下，筆者(zhe)研究了建(jian)設(she)項(xiang)目(mu)施(shi)工(gong)(gong)(gong)(gong)階段的(de)(de)工(gong)(gong)(gong)(gong)程造價(jia)監(jian)(jian)理(li)(li)的(de)(de)作用。

　　2建設項目施工階段工程造價監理的問題

　　2.1工程造(zao)價監理人員的素質不高

　　從(cong)我國目前的(de)(de)(de)(de)(de)(de)建(jian)筑(zhu)(zhu)工(gong)程(cheng)施工(gong)中(zhong)(zhong)的(de)(de)(de)(de)(de)(de)工(gong)程(cheng)造價(jia)控制(zhi)環節(jie)來看，由于受各種(zhong)因素的(de)(de)(de)(de)(de)(de)制(zhi)約，導(dao)致(zhi)我國部分的(de)(de)(de)(de)(de)(de)工(gong)程(cheng)造價(jia)監(jian)理(li)(li)師的(de)(de)(de)(de)(de)(de)素質不高，并(bing)且這種(zhong)現(xian)象有(you)待完善與改進。由于建(jian)筑(zhu)(zhu)企業在(zai)工(gong)程(cheng)投標和招標的(de)(de)(de)(de)(de)(de)過(guo)(guo)程(cheng)中(zhong)(zhong)，主要(yao)是(shi)通(tong)過(guo)(guo)降低自(zi)己工(gong)程(cheng)的(de)(de)(de)(de)(de)(de)報價(jia)來獲得工(gong)程(cheng)的(de)(de)(de)(de)(de)(de)承包(bao)權，這就導(dao)致(zhi)在(zai)建(jian)筑(zhu)(zhu)工(gong)程(cheng)施工(gong)的(de)(de)(de)(de)(de)(de)過(guo)(guo)程(cheng)中(zhong)(zhong)，對(dui)于工(gong)程(cheng)造價(jia)監(jian)理(li)(li)員的(de)(de)(de)(de)(de)(de)培(pei)訓以及培(pei)養(yang)方面還(huan)存(cun)在(zai)很多(duo)的(de)(de)(de)(de)(de)(de)不足(zu)，很多(duo)建(jian)筑(zhu)(zhu)工(gong)程(cheng)甚至沒有(you)專門的(de)(de)(de)(de)(de)(de)工(gong)程(cheng)造價(jia)監(jian)理(li)(li)師，這就導(dao)致(zhi)現(xian)階段我國的(de)(de)(de)(de)(de)(de)建(jian)筑(zhu)(zhu)工(gong)程(cheng)的(de)(de)(de)(de)(de)(de)工(gong)程(cheng)造價(jia)監(jian)理(li)(li)員在(zai)業務(wu)處理(li)(li)水(shui)平上面還(huan)存(cun)在(zai)很多(duo)的(de)(de)(de)(de)(de)(de)不足(zu)，嚴重(zhong)(zhong)影響了(le)工(gong)程(cheng)造價(jia)的(de)(de)(de)(de)(de)(de)控制(zhi)，從(cong)而也嚴重(zhong)(zhong)影響了(le)建(jian)筑(zhu)(zhu)工(gong)程(cheng)的(de)(de)(de)(de)(de)(de)實際(ji)投資。

　　2.2工程造價監(jian)理(li)的控制措施過(guo)于單一

　　從筆者的(de)(de)(de)研究調查發現(xian)(xian)，我國一部分建(jian)筑(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)在(zai)工(gong)(gong)(gong)(gong)程(cheng)(cheng)的(de)(de)(de)施(shi)(shi)工(gong)(gong)(gong)(gong)階(jie)段中(zhong)(zhong)的(de)(de)(de)工(gong)(gong)(gong)(gong)程(cheng)(cheng)造(zao)(zao)價(jia)(jia)監理(li)中(zhong)(zhong)，沒有(you)對工(gong)(gong)(gong)(gong)程(cheng)(cheng)的(de)(de)(de)造(zao)(zao)價(jia)(jia)監理(li)有(you)一個全(quan)面(mian)的(de)(de)(de)控(kong)制(zhi)，這種不(bu)全(quan)面(mian)的(de)(de)(de)控(kong)制(zhi)主(zhu)要是(shi)(shi)體現(xian)(xian)在(zai)建(jian)筑(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)的(de)(de)(de)造(zao)(zao)價(jia)(jia)監理(li)工(gong)(gong)(gong)(gong)作主(zhu)要是(shi)(shi)集(ji)中(zhong)(zhong)在(zai)建(jian)筑(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)的(de)(de)(de)中(zhong)(zhong)后(hou)期(qi)階(jie)段，并且工(gong)(gong)(gong)(gong)程(cheng)(cheng)造(zao)(zao)價(jia)(jia)監理(li)的(de)(de)(de)控(kong)制(zhi)措施(shi)(shi)也主(zhu)要是(shi)(shi)集(ji)中(zhong)(zhong)在(zai)工(gong)(gong)(gong)(gong)程(cheng)(cheng)造(zao)(zao)價(jia)(jia)簽(qian)證以(yi)及(ji)(ji)對工(gong)(gong)(gong)(gong)程(cheng)(cheng)造(zao)(zao)價(jia)(jia)進行(xing)審計這樣的(de)(de)(de)控(kong)制(zhi)手(shou)段以(yi)及(ji)(ji)措施(shi)(shi)，從這種現(xian)(xian)象來分析(xi)，在(zai)建(jian)筑(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)的(de)(de)(de)施(shi)(shi)工(gong)(gong)(gong)(gong)過程(cheng)(cheng)中(zhong)(zhong)，可能會(hui)出(chu)現(xian)(xian)建(jian)筑(zhu)(zhu)(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)的(de)(de)(de)實際投(tou)資大于預期(qi)的(de)(de)(de)投(tou)資，并且使(shi)得整(zheng)個工(gong)(gong)(gong)(gong)程(cheng)(cheng)的(de)(de)(de)造(zao)(zao)價(jia)(jia)監理(li)工(gong)(gong)(gong)(gong)作都出(chu)現(xian)(xian)很多(duo)不(bu)完善的(de)(de)(de)地(di)方。

　　2.3造價監理(li)定位(wei)不(bu)合理(li)

　　從我國(guo)現行(xing)的(de)(de)(de)有(you)(you)關(guan)建筑(zhu)工(gong)(gong)(gong)程(cheng)監(jian)理(li)(li)(li)(li)的(de)(de)(de)法(fa)(fa)律(lv)法(fa)(fa)規來看，在(zai)(zai)(zai)建筑(zhu)所有(you)(you)者業主在(zai)(zai)(zai)確認工(gong)(gong)(gong)程(cheng)造(zao)(zao)價(jia)(jia)監(jian)理(li)(li)(li)(li)的(de)(de)(de)工(gong)(gong)(gong)作(zuo)中，主要(yao)就(jiu)是(shi)確定一(yi)個靜態的(de)(de)(de)工(gong)(gong)(gong)程(cheng)投資(zi)目(mu)標，但是(shi)在(zai)(zai)(zai)工(gong)(gong)(gong)程(cheng)的(de)(de)(de)各個階(jie)段對(dui)于工(gong)(gong)(gong)程(cheng)的(de)(de)(de)造(zao)(zao)價(jia)(jia)監(jian)理(li)(li)(li)(li)沒有(you)(you)一(yi)個明確的(de)(de)(de)目(mu)標，這就(jiu)直接導致(zhi)工(gong)(gong)(gong)程(cheng)造(zao)(zao)價(jia)(jia)監(jian)理(li)(li)(li)(li)在(zai)(zai)(zai)實(shi)際的(de)(de)(de)工(gong)(gong)(gong)作(zuo)中沒有(you)(you)辦(ban)法(fa)(fa)有(you)(you)效的(de)(de)(de)進(jin)行(xing)工(gong)(gong)(gong)程(cheng)造(zao)(zao)價(jia)(jia)監(jian)理(li)(li)(li)(li)控(kong)制，并(bing)且在(zai)(zai)(zai)工(gong)(gong)(gong)程(cheng)項目(mu)實(shi)施的(de)(de)(de)過程(cheng)中，業主忽(hu)略了(le)對(dui)建筑(zhu)工(gong)(gong)(gong)程(cheng)造(zao)(zao)價(jia)(jia)監(jian)理(li)(li)(li)(li)工(gong)(gong)(gong)作(zuo)的(de)(de)(de)關(guan)注，而將自(zi)己(ji)關(guan)注的(de)(de)(de)重(zhong)心轉移(yi)到對(dui)工(gong)(gong)(gong)程(cheng)進(jin)度的(de)(de)(de)關(guan)注與工(gong)(gong)(gong)程(cheng)質量的(de)(de)(de)關(guan)注，導致(zhi)建筑(zhu)工(gong)(gong)(gong)程(cheng)施工(gong)(gong)(gong)階(jie)段中工(gong)(gong)(gong)程(cheng)造(zao)(zao)價(jia)(jia)監(jian)理(li)(li)(li)(li)的(de)(de)(de)工(gong)(gong)(gong)作(zuo)沒有(you)(you)得到合理(li)(li)(li)(li)的(de)(de)(de)安排，這樣就(jiu)浪費了(le)工(gong)(gong)(gong)程(cheng)造(zao)(zao)價(jia)(jia)監(jian)理(li)(li)(li)(li)師(shi)應(ying)該(gai)發(fa)揮的(de)(de)(de)作(zuo)用，因此在(zai)(zai)(zai)建筑(zhu)工(gong)(gong)(gong)程(cheng)竣工(gong)(gong)(gong)之(zhi)后(hou)，發(fa)現自(zi)己(ji)的(de)(de)(de)實(shi)際投資(zi)已遠遠大于預期的(de)(de)(de)投資(zi)。

　　3提升工程造價監理師作用的改進建議

　　3.1提升工程造價監理人員的(de)素質

　　正(zheng)如筆者在(zai)上文中所提到的(de)(de)(de)(de)(de)，工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)造(zao)價監(jian)(jian)理(li)師(shi)在(zai)建(jian)(jian)(jian)(jian)筑工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)施(shi)工(gong)(gong)(gong)(gong)前(qian)，施(shi)工(gong)(gong)(gong)(gong)中以及施(shi)工(gong)(gong)(gong)(gong)后(hou)都有著重(zhong)(zhong)要(yao)的(de)(de)(de)(de)(de)存在(zai)意義(yi)，他不僅僅是控制(zhi)(zhi)整(zheng)個工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)項(xiang)目的(de)(de)(de)(de)(de)投資，同時也(ye)要(yao)控制(zhi)(zhi)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)進(jin)行中各項(xiang)變更費用的(de)(de)(de)(de)(de)控制(zhi)(zhi)，也(ye)要(yao)針(zhen)對(dui)各種工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)索賠與投資進(jin)行審核與鑒定，工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)造(zao)價監(jian)(jian)理(li)師(shi)在(zai)建(jian)(jian)(jian)(jian)筑工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)中的(de)(de)(de)(de)(de)作(zuo)用越(yue)來越(yue)重(zhong)(zhong)要(yao)。工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)施(shi)工(gong)(gong)(gong)(gong)方應該(gai)積極(ji)(ji)重(zhong)(zhong)視工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)造(zao)價監(jian)(jian)理(li)師(shi)的(de)(de)(de)(de)(de)作(zuo)用，并且每個建(jian)(jian)(jian)(jian)筑工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)項(xiang)目都應該(gai)配備一名專(zhuan)業(ye)的(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)造(zao)價監(jian)(jian)理(li)師(shi)，同時，在(zai)完善建(jian)(jian)(jian)(jian)筑工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)項(xiang)目中的(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)造(zao)價監(jian)(jian)理(li)的(de)(de)(de)(de)(de)配備后(hou)，要(yao)積極(ji)(ji)采(cai)取各種形式對(dui)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)造(zao)價監(jian)(jian)理(li)師(shi)進(jin)行培訓以及訓練，從而不斷的(de)(de)(de)(de)(de)提升本工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)造(zao)價監(jian)(jian)理(li)師(shi)的(de)(de)(de)(de)(de)行業(ye)素質以及處事水平，從而為整(zheng)個建(jian)(jian)(jian)(jian)筑工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)項(xiang)目的(de)(de)(de)(de)(de)投資控制(zhi)(zhi)提供良好的(de)(de)(de)(de)(de)保障(zhang)，促進(jin)建(jian)(jian)(jian)(jian)筑工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)項(xiang)目的(de)(de)(de)(de)(de)順利實施(shi)與進(jin)行。

　　3.2多元化的工程造(zao)價控制措施

　　在(zai)建(jian)(jian)(jian)(jian)筑(zhu)工(gong)(gong)程(cheng)(cheng)(cheng)施工(gong)(gong)階段，工(gong)(gong)程(cheng)(cheng)(cheng)造(zao)價(jia)監理師(shi)通過對(dui)項目(mu)(mu)的(de)(de)(de)(de)(de)`成本(ben)進行不斷的(de)(de)(de)(de)(de)控(kong)制(zhi)，從而(er)(er)對(dui)整個(ge)(ge)(ge)工(gong)(gong)程(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)造(zao)價(jia)進行控(kong)制(zhi)，保證整個(ge)(ge)(ge)項目(mu)(mu)的(de)(de)(de)(de)(de)順(shun)利實施。從目(mu)(mu)前我國(guo)建(jian)(jian)(jian)(jian)筑(zhu)工(gong)(gong)程(cheng)(cheng)(cheng)中工(gong)(gong)程(cheng)(cheng)(cheng)造(zao)價(jia)監理師(shi)的(de)(de)(de)(de)(de)控(kong)制(zhi)措(cuo)施來看是十分單一的(de)(de)(de)(de)(de)，因此，在(zai)這(zhe)種(zhong)背景下，應該實施多元化的(de)(de)(de)(de)(de)工(gong)(gong)程(cheng)(cheng)(cheng)造(zao)價(jia)控(kong)制(zhi)措(cuo)施。在(zai)建(jian)(jian)(jian)(jian)筑(zhu)工(gong)(gong)程(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)施工(gong)(gong)過程(cheng)(cheng)(cheng)中，要(yao)(yao)逐漸建(jian)(jian)(jian)(jian)立(li)(li)(li)一個(ge)(ge)(ge)完善的(de)(de)(de)(de)(de)工(gong)(gong)程(cheng)(cheng)(cheng)造(zao)價(jia)監理系(xi)統，并且這(zhe)個(ge)(ge)(ge)系(xi)統建(jian)(jian)(jian)(jian)立(li)(li)(li)的(de)(de)(de)(de)(de)基礎就是基于建(jian)(jian)(jian)(jian)筑(zhu)工(gong)(gong)程(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)建(jian)(jian)(jian)(jian)立(li)(li)(li)企業以及其(qi)所負責的(de)(de)(de)(de)(de)各(ge)種(zhong)建(jian)(jian)(jian)(jian)立(li)(li)(li)項目(mu)(mu)，從而(er)(er)將建(jian)(jian)(jian)(jian)筑(zhu)工(gong)(gong)程(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)監理項目(mu)(mu)可以分配到(dao)各(ge)個(ge)(ge)(ge)部(bu)門，從而(er)(er)使得(de)(de)建(jian)(jian)(jian)(jian)筑(zhu)工(gong)(gong)程(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)工(gong)(gong)程(cheng)(cheng)(cheng)造(zao)價(jia)工(gong)(gong)作能(neng)夠得(de)(de)以順(shun)利進行。另(ling)外(wai)，在(zai)建(jian)(jian)(jian)(jian)筑(zhu)工(gong)(gong)程(cheng)(cheng)(cheng)遇到(dao)索賠的(de)(de)(de)(de)(de)情況(kuang)時，建(jian)(jian)(jian)(jian)筑(zhu)工(gong)(gong)程(cheng)(cheng)(cheng)施工(gong)(gong)方要(yao)(yao)針對(dui)這(zhe)些(xie)索賠事項進行處(chu)理以及解決，以免造(zao)成各(ge)種(zhong)額(e)外(wai)的(de)(de)(de)(de)(de)不必(bi)要(yao)(yao)的(de)(de)(de)(de)(de)損(sun)失。

　　3.3合(he)理的造價監理定位

　　從(cong)(cong)建(jian)(jian)筑(zhu)(zhu)(zhu)工(gong)程業(ye)主(zhu)(zhu)的(de)(de)(de)角度上(shang)(shang)來看，對(dui)建(jian)(jian)筑(zhu)(zhu)(zhu)工(gong)程成(cheng)(cheng)(cheng)本的(de)(de)(de)控(kong)制是獲益的(de)(de)(de)直接方法，只有不斷的(de)(de)(de)進(jin)(jin)行(xing)(xing)(xing)工(gong)程造(zao)(zao)價(jia)(jia)控(kong)制，并(bing)(bing)且進(jin)(jin)行(xing)(xing)(xing)一個合理(li)的(de)(de)(de)工(gong)程造(zao)(zao)價(jia)(jia)監理(li)定位，才能(neng)在(zai)自己的(de)(de)(de)建(jian)(jian)筑(zhu)(zhu)(zhu)工(gong)程項目中起到主(zhu)(zhu)導的(de)(de)(de)作(zuo)用。在(zai)對(dui)建(jian)(jian)筑(zhu)(zhu)(zhu)工(gong)程的(de)(de)(de)造(zao)(zao)價(jia)(jia)成(cheng)(cheng)(cheng)本進(jin)(jin)行(xing)(xing)(xing)預測(ce)時，不僅(jin)僅(jin)要預估(gu)整個靜(jing)態的(de)(de)(de)工(gong)程造(zao)(zao)價(jia)(jia)成(cheng)(cheng)(cheng)本，同時工(gong)程造(zao)(zao)價(jia)(jia)師(shi)也要對(dui)建(jian)(jian)筑(zhu)(zhu)(zhu)工(gong)程的(de)(de)(de)各個實施階(jie)段進(jin)(jin)行(xing)(xing)(xing)成(cheng)(cheng)(cheng)本控(kong)制策略研(yan)(yan)究(jiu)，這種成(cheng)(cheng)(cheng)本策略控(kong)制研(yan)(yan)究(jiu)要基于(yu)與業(ye)主(zhu)(zhu)的(de)(de)(de)討論(lun)之上(shang)(shang)，并(bing)(bing)且通(tong)過對(dui)招標與投標期間的(de)(de)(de)各種材(cai)料進(jin)(jin)行(xing)(xing)(xing)深入的(de)(de)(de)研(yan)(yan)究(jiu)和計算，從(cong)(cong)而為(wei)整個工(gong)程的(de)(de)(de)造(zao)(zao)價(jia)(jia)成(cheng)(cheng)(cheng)本控(kong)制提供一定的(de)(de)(de)數據參(can)考(kao)。同時工(gong)程造(zao)(zao)價(jia)(jia)監理(li)師(shi)也要對(dui)這些參(can)考(kao)的(de)(de)(de)資料進(jin)(jin)行(xing)(xing)(xing)審核，確保其真(zhen)實性(xing)以及有效性(xing)，這樣才能(neng)為(wei)建(jian)(jian)筑(zhu)(zhu)(zhu)工(gong)程項目的(de)(de)(de)施工(gong)成(cheng)(cheng)(cheng)本進(jin)(jin)行(xing)(xing)(xing)有效的(de)(de)(de)控(kong)制。

　　4結論

　　在建(jian)(jian)筑工(gong)程(cheng)項目的(de)(de)(de)施工(gong)階(jie)段，工(gong)程(cheng)造(zao)價(jia)(jia)(jia)(jia)監(jian)理(li)師(shi)對(dui)建(jian)(jian)筑工(gong)程(cheng)的(de)(de)(de)造(zao)價(jia)(jia)(jia)(jia)進行控制，是(shi)整個建(jian)(jian)筑工(gong)程(cheng)工(gong)作(zuo)中重要的(de)(de)(de)組成部分，并且一個高素(su)質的(de)(de)(de)工(gong)程(cheng)造(zao)價(jia)(jia)(jia)(jia)監(jian)理(li)師(shi)也是(shi)一個優秀的(de)(de)(de)建(jian)(jian)筑工(gong)程(cheng)項目的(de)(de)(de)重要組成部分，建(jian)(jian)筑工(gong)程(cheng)的(de)(de)(de)造(zao)價(jia)(jia)(jia)(jia)控制與工(gong)程(cheng)造(zao)價(jia)(jia)(jia)(jia)監(jian)理(li)師(shi)的(de)(de)(de)工(gong)作(zuo)是(shi)緊密相連的(de)(de)(de)，因此，我們(men)要不(bu)斷(duan)重視工(gong)程(cheng)造(zao)價(jia)(jia)(jia)(jia)監(jian)理(li)在建(jian)(jian)筑工(gong)程(cheng)施工(gong)階(jie)段的(de)(de)(de)作(zuo)用，從而才能保(bao)證整個建(jian)(jian)筑工(gong)程(cheng)項目的(de)(de)(de)順利實施與進行。

工程預算論文12

　　一、土建工程預算審計方法

　　1.1預算審計準(zhun)備階段(duan)

　　在(zai)(zai)(zai)預算(suan)(suan)審(shen)計(ji)(ji)(ji)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)初期,要做(zuo)好相(xiang)(xiang)(xiang)應的(de)(de)(de)(de)(de)(de)(de)(de)準(zhun)備工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo),為審(shen)計(ji)(ji)(ji)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)下一(yi)步進(jin)(jin)(jin)行(xing)(xing)奠(dian)定良(liang)好的(de)(de)(de)(de)(de)(de)(de)(de)基(ji)礎。預算(suan)(suan)審(shen)計(ji)(ji)(ji)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)需要與(yu)(yu)(yu)(yu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)編(bian)制(zhi)預算(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)同(tong)步進(jin)(jin)(jin)行(xing)(xing),對于施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)設計(ji)(ji)(ji)的(de)(de)(de)(de)(de)(de)(de)(de)圖紙進(jin)(jin)(jin)行(xing)(xing)詳細的(de)(de)(de)(de)(de)(de)(de)(de)分(fen)(fen)析(xi)與(yu)(yu)(yu)(yu)清(qing)點,對產生(sheng)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)造價(jia)的(de)(de)(de)(de)(de)(de)(de)(de)部分(fen)(fen)進(jin)(jin)(jin)行(xing)(xing)歸類于整理,并且根(gen)據(ju)圖紙的(de)(de)(de)(de)(de)(de)(de)(de)說明與(yu)(yu)(yu)(yu)技術(shu)人(ren)員進(jin)(jin)(jin)行(xing)(xing)技術(shu)交(jiao)(jiao)(jiao)底工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo),明確工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)組(zu)織設計(ji)(ji)(ji),詳細對現場情(qing)況(kuang)進(jin)(jin)(jin)行(xing)(xing)了解。在(zai)(zai)(zai)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)圖預算(suan)(suan)過程(cheng)(cheng)(cheng)(cheng)中(zhong),需要采(cai)用(yong)定額的(de)(de)(de)(de)(de)(de)(de)(de)制(zhi)度,對工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)相(xiang)(xiang)(xiang)關合同(tong)內(nei)容(rong)(rong)進(jin)(jin)(jin)行(xing)(xing)規(gui)定。在(zai)(zai)(zai)預算(suan)(suan)審(shen)計(ji)(ji)(ji)準(zhun)備階段,還要對預算(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)內(nei)容(rong)(rong)與(yu)(yu)(yu)(yu)范圍進(jin)(jin)(jin)行(xing)(xing)準(zhun)確的(de)(de)(de)(de)(de)(de)(de)(de)掌(zhang)握。在(zai)(zai)(zai)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預算(suan)(suan)完成(cheng)后,要根(gen)據(ju)編(bian)制(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)說明和內(nei)容(rong)(rong),對預算(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)整體范圍進(jin)(jin)(jin)行(xing)(xing)清(qing)晰準(zhun)確的(de)(de)(de)(de)(de)(de)(de)(de)了解,例如對工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)配套工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)、線路(lu)、技術(shu)交(jiao)(jiao)(jiao)底、管線等方面。部分(fen)(fen)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)圖的(de)(de)(de)(de)(de)(de)(de)(de)設計(ji)(ji)(ji)方可能與(yu)(yu)(yu)(yu)整體設計(ji)(ji)(ji)的(de)(de)(de)(de)(de)(de)(de)(de)來(lai)源不同(tong),或(huo)者(zhe)與(yu)(yu)(yu)(yu)主體工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)設計(ji)(ji)(ji)送交(jiao)(jiao)(jiao)時間不同(tong),造成(cheng)單獨預算(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)情(qing)況(kuang),同(tong)時在(zai)(zai)(zai)出現設計(ji)(ji)(ji)變更時,需要及時的(de)(de)(de)(de)(de)(de)(de)(de)進(jin)(jin)(jin)行(xing)(xing)說明,避(bi)免造成(cheng)誤會,提高預算(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)一(yi)致性。另外,工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預算(suan)(suan)審(shen)核人(ren)員需要詳細的(de)(de)(de)(de)(de)(de)(de)(de)了解國家的(de)(de)(de)(de)(de)(de)(de)(de)相(xiang)(xiang)(xiang)關規(gui)定,了解工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量的(de)(de)(de)(de)(de)(de)(de)(de)計(ji)(ji)(ji)算(suan)(suan)、材料信息價(jia)格以及相(xiang)(xiang)(xiang)應其(qi)他費用(yong)標準(zhun)的(de)(de)(de)(de)(de)(de)(de)(de)規(gui)定,避(bi)免出現審(shen)核重復或(huo)者(zhe)審(shen)核遺漏,保證工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量計(ji)(ji)(ji)算(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)單位(wei)與(yu)(yu)(yu)(yu)預算(suan)(suan)定額保持(chi)一(yi)致。

　　1.2審核方法的準備(bei)

　　1.2.1全(quan)面審(shen)核法

　　所謂全(quan)(quan)面審(shen)(shen)核(he)(he)法(fa)是對工(gong)程預(yu)算(suan)(suan)的(de)全(quan)(quan)方(fang)位進行(xing)審(shen)(shen)核(he)(he),對工(gong)程預(yu)算(suan)(suan)的(de)各項(xiang)進行(xing)逐項(xiang)的(de)的(de)審(shen)(shen)核(he)(he),其計算(suan)(suan)方(fang)式與(yu)審(shen)(shen)查過程和(he)施工(gong)圖(tu)的(de)預(yu)算(suan)(suan)編制基(ji)本相符。全(quan)(quan)面審(shen)(shen)核(he)(he)法(fa)主要用于施工(gong)圖(tu)的(de)預(yu)算(suan)(suan)與(yu)投(tou)資規模(mo)不大的(de)簡單項(xiang)目(mu)。全(quan)(quan)面審(shen)(shen)核(he)(he)法(fa)的(de)工(gong)程預(yu)算(suan)(suan)較為細(xi)致和(he)全(quan)(quan)面,審(shen)(shen)核(he)(he)預(yu)算(suan)(suan)的(de)差錯小,同時審(shen)(shen)核(he)(he)工(gong)作的(de)整體質量(liang)較高。但是全(quan)(quan)面審(shen)(shen)核(he)(he)法(fa)的(de)勞動(dong)量(liang)較大,審(shen)(shen)核(he)(he)過程包(bao)含(han)很多(duo)的(de)重復(fu)勞動(dong)。

　　1.2.2重點審核法

　　重(zhong)(zhong)點審(shen)核(he)法是(shi)對(dui)工(gong)(gong)程(cheng)(cheng)(cheng)預算中(zhong)(zhong)的重(zhong)(zhong)點內容進(jin)行審(shen)核(he)的方法,其審(shen)核(he)重(zhong)(zhong)點需要集中(zhong)(zhong)在(zai)工(gong)(gong)程(cheng)(cheng)(cheng)預算中(zhong)(zhong)比重(zhong)(zhong)較(jiao)大的位置(zhi),并(bing)且對(dui)工(gong)(gong)程(cheng)(cheng)(cheng)中(zhong)(zhong)價(jia)(jia)值較(jiao)高(gao)的分項(xiang)工(gong)(gong)程(cheng)(cheng)(cheng)量進(jin)行審(shen)查。與此同時(shi),對(dui)于其他價(jia)(jia)值較(jiao)低的工(gong)(gong)程(cheng)(cheng)(cheng)分項(xiang)則可以不審(shen),突出工(gong)(gong)程(cheng)(cheng)(cheng)審(shen)核(he)的重(zhong)(zhong)點,縮(suo)短審(shen)核(he)時(shi)間(jian),提(ti)高(gao)審(shen)核(he)工(gong)(gong)作的效(xiao)率。

　　1.2.3對比審核法(fa)

　　對(dui)比審核(he)(he)是基于整(zheng)體工(gong)程預算資料的(de)基礎上,對(dui)預算進行分析,從而找出(chu)工(gong)程中同(tong)類的(de)造(zao)價的(de)消耗(hao)規(gui)律(lv),并且對(dui)于用(yong)途(tu)、結(jie)構形(xing)式、地區等不同(tong)的(de)特點(dian),對(dui)工(gong)程造(zao)價進行對(dui)比總結(jie)。利用(yong)對(dui)審核(he)(he)對(dui)象(xiang)的(de)對(dui)比分析,可(ke)以找出(chu)工(gong)程中不符合規(gui)律(lv)的(de)分項,從而對(dui)其(qi)進行重點(dian)的(de)重新審核(he)(he)。

　　1.2.4常見病審核法

　　常見(jian)病(bing)審(shen)核方(fang)法(fa)是(shi)一(yi)種特殊的審(shen)核方(fang)式(shi),預算(suan)員自身環(huan)境與(yu)地位不同,其審(shen)核的側重點與(yu)預算(suan)編制(zhi)的方(fang)法(fa)也(ye)不同,在預算(suan)編制(zhi)的過程中,很容易出(chu)現(xian)常見(jian)病(bing)。常見(jian)病(bing)審(shen)核方(fang)式(shi)針(zhen)對這些工程預算(suan)中的常見(jian)問題,根據此類線索,準確的對工程計(ji)量與(yu)定額(e)進行審(shen)核與(yu)計(ji)算(suan),從而實現(xian)確定工程造(zao)價。

　　二、我國建筑工程結算中存在的問題

　　現階(jie)段,我國的(de)(de)建筑工程(cheng)結算工作存在很多問(wen)(wen)(wen)題(ti)(ti),其(qi)主(zhu)要(yao)問(wen)(wen)(wen)題(ti)(ti)有材(cai)料問(wen)(wen)(wen)題(ti)(ti)、預算問(wen)(wen)(wen)題(ti)(ti)、騙取(qu)簽(qian)證(zheng)、預算投機等(deng)問(wen)(wen)(wen)題(ti)(ti)。材(cai)料問(wen)(wen)(wen)題(ti)(ti)主(zhu)要(yao)是(shi)包括偷工減料、騙取(qu)材(cai)料、重復計算、價格(ge)虛標等(deng)現象。預算問(wen)(wen)(wen)題(ti)(ti)主(zhu)要(yao)是(shi)存在高估冒算,采用以少(shao)報多、兩(liang)頭取(qu)費、多增(zeng)隱減等(deng)方式。騙取(qu)簽(qian)證(zheng)也是(shi)常見問(wen)(wen)(wen)題(ti)(ti),經常出現工程(cheng)拖延、內(nei)外(wai)不分、造(zao)成事實(shi)等(deng)情(qing)況。工程(cheng)結算中出現的(de)(de)各種問(wen)(wen)(wen)題(ti)(ti),對于工程(cheng)結算工作的(de)(de)開展產生了(le)很大的(de)(de)影響,不利于工程(cheng)的(de)(de)成本(ben)控制(zhi),為施工單位帶來了(le)重大的(de)(de)損失(shi)。

　　三、加強控制建筑工程結算工作的`措施

　　3.1加(jia)強預(yu)結算審(shen)核

　　工(gong)(gong)(gong)(gong)程預(yu)算審(shen)核(he)工(gong)(gong)(gong)(gong)作決定了工(gong)(gong)(gong)(gong)程量計算的(de)(de)(de)準確程度,并(bing)且決定了工(gong)(gong)(gong)(gong)程的(de)(de)(de)造價控制工(gong)(gong)(gong)(gong)作。預(yu)結(jie)算審(shen)核(he)的(de)(de)(de)內容需要(yao)覆蓋整(zheng)個工(gong)(gong)(gong)(gong)程的(de)(de)(de)各個分項(xiang),并(bing)且采用合(he)適的(de)(de)(de)審(shen)核(he)方式,結(jie)合(he)工(gong)(gong)(gong)(gong)程的(de)(de)(de)實(shi)際特點,提高審(shen)核(he)的(de)(de)(de)準確性(xing)。預(yu)結(jie)算審(shen)核(he)工(gong)(gong)(gong)(gong)作的(de)(de)(de)質量對(dui)于工(gong)(gong)(gong)(gong)程預(yu)算的(de)(de)(de)結(jie)算有著重要(yao)的(de)(de)(de)意義,可以(yi)有效的(de)(de)(de)避免出現遺(yi)漏、重復、多算等問(wen)題的(de)(de)(de)出現。

　　3.2加強招投標(biao)管理

　　建筑工(gong)程的(de)招投標(biao)工(gong)作是工(gong)程準備階段的(de)重要內容(rong),加強(qiang)對(dui)招投標(biao)工(gong)作的(de)管理(li),可(ke)以提高(gao)(gao)招標(biao)工(gong)作的(de)公(gong)正性與透(tou)明(ming)性,避免暗箱(xiang)操(cao)作,保(bao)證施(shi)工(gong)隊(dui)伍的(de)資質,提高(gao)(gao)對(dui)工(gong)程質量的(de)保(bao)證。招標(biao)工(gong)作的(de)管理(li)需要從投標(biao)方選擇(ze)條件優越的(de)施(shi)工(gong)隊(dui)伍,保(bao)證施(shi)工(gong)隊(dui)伍的(de)技術水(shui)平(ping)、管理(li)水(shui)平(ping)、報價水(shui)平(ping),為后期工(gong)程成本(ben)控(kong)制奠定(ding)基礎。

　　3.3加強(qiang)對全(quan)過程的造價控制

　　建(jian)筑工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)費用的(de)(de)(de)(de)產生貫穿著整個工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)項目的(de)(de)(de)(de)進行,從項目規(gui)劃設計到施工(gong)(gong)(gong)(gong)、驗收、交付等整個過(guo)程(cheng)(cheng)(cheng)(cheng)中,無時不刻都在(zai)產生工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)費用,都需要(yao)進行嚴格的(de)(de)(de)(de)造價控制。在(zai)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)規(gui)劃設計階(jie)段,要(yao)抓住重(zhong)點,提(ti)高方案的(de)(de)(de)(de)有效性與可行性,并做好設計競選,提(ti)高施工(gong)(gong)(gong)(gong)設計的(de)(de)(de)(de)水平。在(zai)施工(gong)(gong)(gong)(gong)過(guo)程(cheng)(cheng)(cheng)(cheng)中,要(yao)嚴抓材料(liao)的(de)(de)(de)(de)采購,積極的(de)(de)(de)(de)利用新技術與新工(gong)(gong)(gong)(gong)藝(yi),在(zai)保證工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)質(zhi)量的(de)(de)(de)(de)前提(ti)下(xia),降低工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)成本,避免工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)浪費。

　　3.4加強監理

　　有效的(de)(de)(de)監理工(gong)(gong)作可對(dui)工(gong)(gong)程(cheng)的(de)(de)(de)全過程(cheng)進行監督(du)和管理,保(bao)證(zheng)工(gong)(gong)程(cheng)的(de)(de)(de)進度(du)、質量(liang)與(yu)(yu)成本,最(zui)大限度(du)的(de)(de)(de)實(shi)現投資的(de)(de)(de)目的(de)(de)(de)。在(zai)(zai)決策階(jie)段,要(yao)對(dui)施(shi)工(gong)(gong)技術(shu)(shu)與(yu)(yu)方(fang)案進行審查與(yu)(yu)監督(du),在(zai)(zai)設備(bei)的(de)(de)(de)選(xuan)擇和新技術(shu)(shu)的(de)(de)(de)運用(yong)(yong)上(shang),要(yao)做好相(xiang)應的(de)(de)(de)監督(du)與(yu)(yu)管理。施(shi)工(gong)(gong)階(jie)段要(yao)對(dui)投資浪(lang)費行為進行嚴(yan)格的(de)(de)(de)監督(du),從經濟、技術(shu)(shu)等各方(fang)面控制施(shi)工(gong)(gong)變更,保(bao)證(zheng)工(gong)(gong)程(cheng)費用(yong)(yong)的(de)(de)(de)變更在(zai)(zai)控制之(zhi)下,避免意外費用(yong)(yong)的(de)(de)(de)發生,保(bao)證(zheng)工(gong)(gong)程(cheng)的(de)(de)(de)實(shi)際效益。

　　四、結束語

　　土建工(gong)(gong)(gong)程(cheng)的(de)預(yu)算審(shen)計(ji)(ji)工(gong)(gong)(gong)作(zuo)是工(gong)(gong)(gong)程(cheng)中(zhong)造價控制的(de)重要(yao)途徑,也是不(bu)可(ke)或(huo)缺的(de)環節。科學合理的(de)審(shen)計(ji)(ji)工(gong)(gong)(gong)作(zuo)離(li)不(bu)開合適(shi)(shi)的(de)審(shen)計(ji)(ji)方(fang)法,審(shen)計(ji)(ji)人員要(yao)根據(ju)自身(shen)工(gong)(gong)(gong)程(cheng)的(de)實(shi)際特(te)點,選(xuan)擇(ze)合適(shi)(shi)的(de)審(shen)計(ji)(ji)方(fang)法,從而提高審(shen)計(ji)(ji)工(gong)(gong)(gong)作(zuo)的(de)效率,降低整體工(gong)(gong)(gong)程(cheng)的(de)成本與開支(zhi)。在(zai)進行工(gong)(gong)(gong)程(cheng)結算工(gong)(gong)(gong)作(zuo)時,要(yao)本著敬業的(de)精神,做好各(ge)方(fang)面(mian)的(de)把關,有效的(de)維護各(ge)方(fang)面(mian)的(de)利益(yi)。

工程預算論文13

　　一、建筑工程預算中存在的問題

　　1、沒有(you)一個有(you)效的管理政策做(zuo)依據

　　俗話說，沒有(you)規矩難以成(cheng)方圓(yuan)。事實上(shang)，一(yi)個企業(ye)里，如(ru)果沒有(you)一(yi)個完善并切實可行(xing)(xing)的(de)(de)(de)管理(li)(li)(li)制(zhi)度(du)做建(jian)(jian)筑工(gong)(gong)程(cheng)(cheng)(cheng)的(de)(de)(de)有(you)力基(ji)礎和保障，那么(me)，就(jiu)(jiu)不能(neng)很好的(de)(de)(de)激(ji)發預(yu)(yu)(yu)(yu)算(suan)管理(li)(li)(li)人(ren)(ren)(ren)員(yuan)的(de)(de)(de)工(gong)(gong)作(zuo)(zuo)(zuo)熱情，也就(jiu)(jiu)不能(neng)有(you)效保障建(jian)(jian)筑工(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)算(suan)工(gong)(gong)作(zuo)(zuo)(zuo)的(de)(de)(de)順(shun)利進(jin)行(xing)(xing)。在(zai)實際工(gong)(gong)作(zuo)(zuo)(zuo)中，應由本建(jian)(jian)設單(dan)位成(cheng)立的(de)(de)(de)相(xiang)關的(de)(de)(de)機(ji)構、組織部門來負責預(yu)(yu)(yu)(yu)算(suan)工(gong)(gong)作(zuo)(zuo)(zuo)，并對之進(jin)行(xing)(xing)有(you)條理(li)(li)(li)的(de)(de)(de)管理(li)(li)(li)和做好預(yu)(yu)(yu)(yu)算(suan)審核。但實事上(shang)，好多(duo)企業(ye)在(zai)預(yu)(yu)(yu)(yu)算(suan)方面(mian)都存在(zai)著或(huo)多(duo)或(huo)少的(de)(de)(de)問題，有(you)著很多(duo)的(de)(de)(de)不足(zu)和欠缺(que)(que)。比(bi)如(ru)，缺(que)(que)乏(fa)預(yu)(yu)(yu)(yu)算(suan)管理(li)(li)(li)方面(mian)的(de)(de)(de)人(ren)(ren)(ren)才(cai)，或(huo)者(zhe)這(zhe)些(xie)(xie)預(yu)(yu)(yu)(yu)算(suan)管理(li)(li)(li)方面(mian)的(de)(de)(de)人(ren)(ren)(ren)員(yuan)是在(zai)建(jian)(jian)筑工(gong)(gong)程(cheng)(cheng)(cheng)的(de)(de)(de)初(chu)級階段(duan)臨時組建(jian)(jian)的(de)(de)(de)，待建(jian)(jian)筑工(gong)(gong)程(cheng)(cheng)(cheng)竣(jun)工(gong)(gong)時，這(zhe)些(xie)(xie)預(yu)(yu)(yu)(yu)算(suan)人(ren)(ren)(ren)員(yuan)的(de)(de)(de)工(gong)(gong)作(zuo)(zuo)(zuo)也就(jiu)(jiu)結束了(le)，這(zhe)就(jiu)(jiu)造成(cheng)了(le)人(ren)(ren)(ren)才(cai)資源的(de)(de)(de)浪費;再有(you)就(jiu)(jiu)是建(jian)(jian)筑行(xing)(xing)業(ye)中缺(que)(que)乏(fa)一(yi)些(xie)(xie)必要的(de)(de)(de)獎勵、激(ji)勵機(ji)制(zhi)，這(zhe)就(jiu)(jiu)在(zai)很大程(cheng)(cheng)(cheng)度(du)上(shang)影響(xiang)了(le)預(yu)(yu)(yu)(yu)算(suan)人(ren)(ren)(ren)員(yuan)工(gong)(gong)作(zuo)(zuo)(zuo)積極性的(de)(de)(de)調動，使(shi)他們不能(neng)把百分百的(de)(de)(de)精力投到(dao)工(gong)(gong)作(zuo)(zuo)(zuo)中去(qu)，從而妨礙了(le)預(yu)(yu)(yu)(yu)算(suan)工(gong)(gong)作(zuo)(zuo)(zuo)的(de)(de)(de)順(shun)利進(jin)行(xing)(xing)。

　　2,綜(zong)合管理(li)意(yi)識不強烈(lie)，不健全

　　從實(shi)際的(de)(de)(de)(de)建筑(zhu)(zhu)實(shi)例來看(kan)，很(hen)多建筑(zhu)(zhu)工(gong)(gong)程(cheng)(cheng)(cheng)項(xiang)目預(yu)算(suan)的(de)(de)(de)(de)管(guan)理(li)模式比較單一、落(luo)后，甚至還處在某個階段性的(de)(de)(de)(de)子項(xiang)目的(de)(de)(de)(de)管(guan)理(li)上(shang)，這樣就(jiu)(jiu)很(hen)難實(shi)行工(gong)(gong)程(cheng)(cheng)(cheng)項(xiang)目的(de)(de)(de)(de)綜合管(guan)理(li)。主要原因(yin)在于(yu)(yu)我國在實(shi)行建筑(zhu)(zhu)工(gong)(gong)程(cheng)(cheng)(cheng)的(de)(de)(de)(de)整(zheng)個過程(cheng)(cheng)(cheng)中(zhong)(zhong)，一些施工(gong)(gong)單位、設計(ji)部(bu)門之間沒(mei)有建立一個很(hen)好(hao)的(de)(de)(de)(de)工(gong)(gong)作機(ji)制，缺乏良好(hao)的(de)(de)(de)(de)交流和溝通(tong)，在實(shi)際工(gong)(gong)作中(zhong)(zhong)往往就(jiu)(jiu)會出現(xian)各自(zi)為政的(de)(de)(de)(de)現(xian)象(xiang)，導致工(gong)(gong)程(cheng)(cheng)(cheng)施工(gong)(gong)的(de)(de)(de)(de)速度(du)慢，質(zhi)量(liang)不能保證，同時(shi)監理(li)部(bu)門又(you)只(zhi)會重(zhong)視工(gong)(gong)程(cheng)(cheng)(cheng)的(de)(de)(de)(de)質(zhi)量(liang)和進度(du)，輕(qing)視了預(yu)算(suan)的(de)(de)(de)(de)管(guan)理(li)。實(shi)際上(shang)，預(yu)算(suan)管(guan)理(li)包括的(de)(de)(de)(de)內容是多方面(mian)的(de)(de)(de)(de)，其中(zhong)(zhong)的(de)(de)(de)(de)工(gong)(gong)程(cheng)(cheng)(cheng)預(yu)算(suan)占著重(zhong)要的(de)(de)(de)(de)位置，如果預(yu)算(suan)不到(dao)位，就(jiu)(jiu)會造(zao)成疏于(yu)(yu)對造(zao)價(jia)指標的(de)(de)(de)(de)控制，甚至還可能出現(xian)與實(shi)際不符，投資不準或設計(ji)跟不上(shang)時(shi)代的(de)(de)(de)(de)現(xian)象(xiang)。另外(wai)，我國現(xian)行的(de)(de)(de)(de)工(gong)(gong)程(cheng)(cheng)(cheng)預(yu)算(suan)管(guan)理(li)制度(du)中(zhong)(zhong)，很(hen)多時(shi)候工(gong)(gong)程(cheng)(cheng)(cheng)預(yu)算(suan)都是以落(luo)后的(de)(de)(de)(de)姿態(tai)出現(xian)的(de)(de)(de)(de)，造(zao)成與現(xian)實(shi)脫節，很(hen)難滿足(zu)當前市場經濟的(de)(de)(de)(de)需求。

　　3、工程預(yu)算(suan)定額(e)體系管理制(zhi)度不完善

　　在工(gong)(gong)程建(jian)設的(de)(de)(de)(de)(de)過程中(zhong)，經常出現跨區域建(jian)設項目。區域之間(jian)的(de)(de)(de)(de)(de)經濟(ji)發展很不(bu)(bu)平(ping)衡，對于不(bu)(bu)同(tong)施工(gong)(gong)環境(jing)下的(de)(de)(de)(de)(de)不(bu)(bu)同(tong)類(lei)型的(de)(de)(de)(de)(de)工(gong)(gong)程，不(bu)(bu)同(tong)建(jian)設單(dan)位(wei)(wei)的(de)(de)(de)(de)(de)施工(gong)(gong)水平(ping)也(ye)不(bu)(bu)一樣。多年(nian)來(lai)，根據(ju)很多的(de)(de)(de)(de)(de)建(jian)筑方面的(de)(de)(de)(de)(de)資料顯(xian)不(bu)(bu)，相關部(bu)門在編制(zhi)施工(gong)(gong)預(yu)算時(shi)采用(yong)的(de)(de)(de)(de)(de)是(shi)同(tong)一個定(ding)額標準(zhun)，這(zhe)就導致了施工(gong)(gong)單(dan)位(wei)(wei)在預(yu)算編制(zhi)過程中(zhong)經常會出現借(jie)用(yong)定(ding)額的(de)(de)(de)(de)(de)問題。這(zhe)是(shi)因為(wei)相關部(bu)門缺少一個完善的(de)(de)(de)(de)(de)預(yu)算定(ding)額管(guan)理體(ti)系(xi)，隨著(zhu)建(jian)筑市場(chang)的(de)(de)(de)(de)(de)規模越來(lai)越大，競爭(zheng)也(ye)越來(lai)越劇烈，這(zhe)就要(yao)(yao)求不(bu)(bu)同(tong)地區的(de)(de)(de)(de)(de)建(jian)設要(yao)(yao)根據(ju)本地的(de)(de)(de)(de)(de)實際需要(yao)(yao)，制(zhi)定(ding)相應定(ding)額標準(zhun)，杜絕定(ding)額標準(zhun)一刀切的(de)(de)(de)(de)(de)現象發生(sheng)，以便不(bu)(bu)同(tong)區域的(de)(de)(de)(de)(de)建(jian)筑工(gong)(gong)程項目能按質按量順利(li)完成，這(zhe)些都要(yao)(yao)做好工(gong)(gong)程預(yu)算作為(wei)前(qian)提。

　　二、建筑工程預算問題解決對策

　　1.突出預(yu)算管理體(ti)系(xi)的(de)政策依(yi)據

　　針對建(jian)筑(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預算的(de)自(zi)身特點，行政部門(men)要(yao)建(jian)立更加(jia)(jia)(jia)合理(li)(li)(li)的(de)預算管理(li)(li)(li)政策(ce)，使預算管理(li)(li)(li)體系(xi)更加(jia)(jia)(jia)科學更加(jia)(jia)(jia)實(shi)用。有了政策(ce)為基礎和依據(ju)，在建(jian)筑(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預算中才能(neng)(neng)實(shi)現(xian)全面的(de)管理(li)(li)(li)，為建(jian)筑(zhu)部門(men)更好的(de)將(jiang)整(zheng)個工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預算納入管理(li)(li)(li)工(gong)(gong)(gong)(gong)作之中，使工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預算管理(li)(li)(li)工(gong)(gong)(gong)(gong)作發(fa)揮應有的(de)作用，以(yi)保證工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)建(jian)設工(gong)(gong)(gong)(gong)作的(de)順利進行和健康發(fa)展。另外，只有建(jian)立了合理(li)(li)(li)的(de)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預算管理(li)(li)(li)體系(xi)，并加(jia)(jia)(jia)強施(shi)工(gong)(gong)(gong)(gong)各個環節(jie)之間的(de)聯系(xi)和溝通，根據(ju)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預算對工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)進度進行管理(li)(li)(li)和監督(du)，使建(jian)筑(zhu)施(shi)工(gong)(gong)(gong)(gong)向(xiang)著更加(jia)(jia)(jia)合理(li)(li)(li)的(de)方向(xiang)發(fa)展，能(neng)(neng)最(zui)大限(xian)度地(di)滿足建(jian)筑(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)的(de)施(shi)工(gong)(gong)(gong)(gong)要(yao)求，以(yi)取(qu)得更大的(de)經濟效益。

　　2.要嚴格工程預算的審(shen)核工作

　　在工(gong)(gong)(gong)(gong)程(cheng)預算(suan)工(gong)(gong)(gong)(gong)作(zuo)中，其中最重要的(de)一項是工(gong)(gong)(gong)(gong)程(cheng)預算(suan)的(de)審核工(gong)(gong)(gong)(gong)作(zuo)，這項工(gong)(gong)(gong)(gong)作(zuo)對(dui)審核人員的(de)要求很高，不僅(jin)要求他們(men)精通本專業的(de)理論(lun)知(zhi)識，還要熟練掌(zhang)握有關工(gong)(gong)(gong)(gong)程(cheng)預算(suan)的(de)計(ji)算(suan)，圖紙的(de)識讀等相關工(gong)(gong)(gong)(gong)作(zuo)，以便能對(dui)工(gong)(gong)(gong)(gong)程(cheng)預算(suan)實(shi)施(shi)嚴格(ge)的(de)審核和有效(xiao)的(de)控制，避免出現象(xiang)建(jian)筑工(gong)(gong)(gong)(gong)程(cheng)預算(suan)中的(de)高套定額現象(xiang)，將(jiang)這些問題消滅(mie)在萌芽當(dang)中。只有在建(jian)筑工(gong)(gong)(gong)(gong)程(cheng)預算(suan)管理工(gong)(gong)(gong)(gong)作(zuo)順利進行時(shi)，才能保證建(jian)筑工(gong)(gong)(gong)(gong)程(cheng)項目的(de)順利展開(kai)，也(ye)才能保證其質(zhi)量和安全。

　　3.在預算管理(li)(li)制度中引入動態管理(li)(li)工作

　　在建(jian)(jian)筑(zhu)(zhu)(zhu)市場經濟化的(de)(de)前提(ti)下，傳統的(de)(de)工程(cheng)預(yu)(yu)算管(guan)理(li)方法(fa)已不(bu)適應當前的(de)(de)市場形勢。政府部門要(yao)(yao)加(jia)強對(dui)(dui)建(jian)(jian)筑(zhu)(zhu)(zhu)工程(cheng)預(yu)(yu)算工作的(de)(de)監(jian)督(du)，通(tong)過完(wan)善(shan)相(xiang)應的(de)(de)法(fa)律法(fa)規(gui)對(dui)(dui)施(shi)(shi)工企業(ye)進行(xing)跟蹤管(guan)理(li)。不(bu)僅(jin)要(yao)(yao)對(dui)(dui)建(jian)(jian)筑(zhu)(zhu)(zhu)工程(cheng)預(yu)(yu)算進行(xing)監(jian)督(du)和(he)管(guan)理(li)，還(huan)要(yao)(yao)對(dui)(dui)施(shi)(shi)工質量(liang)和(he)施(shi)(shi)工安全進行(xing)監(jian)督(du)和(he)監(jian)管(guan)。要(yao)(yao)加(jia)強建(jian)(jian)筑(zhu)(zhu)(zhu)施(shi)(shi)工各部門之間的(de)(de)交流和(he)溝通(tong)，將動態管(guan)理(li)引(yin)入建(jian)(jian)筑(zhu)(zhu)(zhu)施(shi)(shi)工企業(ye)，從預(yu)(yu)算管(guan)理(li)開始實行(xing)監(jian)控，隨著市場變化及(ji)時調(diao)整施(shi)(shi)工方案和(he)施(shi)(shi)工進度，以(yi)保證建(jian)(jian)筑(zhu)(zhu)(zhu)工程(cheng)施(shi)(shi)工質量(liang)。

　　4.提高預算管理人員的素(su)質(zhi)

　　工(gong)(gong)(gong)程預(yu)算(suan)人(ren)(ren)員(yuan)的(de)`素質對(dui)提高建(jian)筑(zhu)工(gong)(gong)(gong)程預(yu)算(suan)質量有決定性的(de)作(zuo)(zuo)用。為此，在建(jian)筑(zhu)企(qi)(qi)業中工(gong)(gong)(gong)程預(yu)算(suan)人(ren)(ren)員(yuan)一(yi)定要(yao)(yao)作(zuo)(zuo)為一(yi)個部(bu)(bu)門存在，嚴(yan)禁用時湊，用完(wan)解散這種現象。企(qi)(qi)業在選拔工(gong)(gong)(gong)程預(yu)算(suan)人(ren)(ren)員(yuan)時，要(yao)(yao)擇優錄取，從嚴(yan)選拔，要(yao)(yao)從職業道德、業務水(shui)平等多方面考(kao)查，對(dui)于不遵守職業道德，業務水(shui)平低的(de)人(ren)(ren)員(yuan)嚴(yan)禁其進入工(gong)(gong)(gong)程預(yu)算(suan)部(bu)(bu)門。另(ling)外(wai)，對(dui)于已(yi)從事工(gong)(gong)(gong)程預(yu)算(suan)的(de)人(ren)(ren)員(yuan)要(yao)(yao)定期(qi)加強業務培訓，以(yi)提高工(gong)(gong)(gong)程預(yu)算(suan)人(ren)(ren)員(yuan)的(de)素質和水(shui)平。企(qi)(qi)業還要(yao)(yao)采(cai)取相應措施，鼓(gu)勵員(yuan)工(gong)(gong)(gong)利用業余時間積極學(xue)習，以(yi)提高自身素質，保(bao)證工(gong)(gong)(gong)程預(yu)算(suan)工(gong)(gong)(gong)作(zuo)(zuo)的(de)順利開展。

　　當前，隨著市場(chang)經(jing)濟的(de)(de)(de)(de)(de)突飛猛進，人們的(de)(de)(de)(de)(de)物質生(sheng)(sheng)活水平有(you)(you)(you)了(le)很大(da)(da)程(cheng)度(du)的(de)(de)(de)(de)(de)提(ti)高(gao)(gao)，轉而人們更(geng)(geng)加(jia)注重生(sheng)(sheng)活的(de)(de)(de)(de)(de)品質和(he)質量，因此對建(jian)(jian)筑(zhu)(zhu)工(gong)(gong)(gong)(gong)(gong)程(cheng)的(de)(de)(de)(de)(de)質量有(you)(you)(you)了(le)更(geng)(geng)加(jia)嚴(yan)格的(de)(de)(de)(de)(de)要(yao)求，這(zhe)就給建(jian)(jian)筑(zhu)(zhu)企(qi)業的(de)(de)(de)(de)(de)發展(zhan)提(ti)供了(le)機遇和(he)挑戰。為了(le)使(shi)建(jian)(jian)筑(zhu)(zhu)工(gong)(gong)(gong)(gong)(gong)程(cheng)能更(geng)(geng)加(jia)順利和(he)有(you)(you)(you)序的(de)(de)(de)(de)(de)開展(zhan)工(gong)(gong)(gong)(gong)(gong)作(zuo)，做好(hao)建(jian)(jian)筑(zhu)(zhu)工(gong)(gong)(gong)(gong)(gong)程(cheng)的(de)(de)(de)(de)(de)預(yu)算(suan)工(gong)(gong)(gong)(gong)(gong)作(zuo)是十分(fen)必要(yao)的(de)(de)(de)(de)(de)，也是最基本的(de)(de)(de)(de)(de)前提(ti)。這(zhe)不(bu)僅要(yao)加(jia)強工(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)算(suan)管理(li)政策制度(du)的(de)(de)(de)(de)(de)作(zuo)用(yong)，還(huan)要(yao)根據本地區的(de)(de)(de)(de)(de)實際(ji)情(qing)況采(cai)取不(bu)同的(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)算(suan)定額(e)體系，利用(yong)動(dong)態的(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)算(suan)管理(li)機制對其工(gong)(gong)(gong)(gong)(gong)作(zuo)進行動(dong)態管理(li)，以保(bao)證建(jian)(jian)筑(zhu)(zhu)施(shi)工(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)質量和(he)安(an)全。另外，要(yao)加(jia)強工(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)算(suan)人員的(de)(de)(de)(de)(de)培(pei)養，以提(ti)高(gao)(gao)他們的(de)(de)(de)(de)(de)個(ge)人素質和(he)業務能力，為保(bao)證建(jian)(jian)筑(zhu)(zhu)工(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)算(suan)的(de)(de)(de)(de)(de)順利可靠進行服務，為企(qi)業創(chuang)造(zao)更(geng)(geng)大(da)(da)的(de)(de)(de)(de)(de)經(jing)濟效(xiao)益(yi)(yi)和(he)社會效(xiao)益(yi)(yi)。

工程預算論文14

　　一、搞好施工企業成本預算管理的意義

　　一方(fang)面，搞好施(shi)工預算主(zhu)要意(yi)義在于成(cheng)本減低(di)。另一方(fang)面，通過預算預測(ce)，不(bu)僅可(ke)以預測(ce)成(cheng)本，而且可(ke)以估(gu)算出工程的大概(gai)利(li)(li)潤，從而使(shi)得工程實施(shi)具(ju)有(you)(you)一定的目的性，有(you)(you)利(li)(li)于采取有(you)(you)效措施(shi)獲得計劃利(li)(li)潤。具(ju)體來講：

　　1、有利(li)于通過計劃管理提高經濟效益

　　俗(su)話(hua)說：未雨綢(chou)繆，預算計劃(hua)管理就是(shi)未雨綢(chou)繆。通(tong)過(guo)成(cheng)(cheng)本預算，對施工活動(dong)中可能出現的(de)(de)影響成(cheng)(cheng)本升降(jiang)的(de)(de)各種(zhong)因素進(jin)行科學(xue)分析，比較各種(zhong)方案的(de)(de)經濟效(xiao)益(yi)，為選擇最佳成(cheng)(cheng)本方案和最優成(cheng)(cheng)本決策(ce)提供(gong)依據。通(tong)過(guo)嚴格的(de)(de)計劃(hua)管理，恰(qia)到好處(chu)地組織施工材料，是(shi)減低成(cheng)(cheng)本提高效(xiao)益(yi)的(de)(de)有效(xiao)途(tu)徑。

　　2、有利于通(tong)過(guo)科學(xue)的預算在市場競爭中取(qu)勝(sheng)

　　目前，我國建(jian)筑(zhu)行(xing)(xing)業(ye)施工(gong)全部實行(xing)(xing)招標(biao)投(tou)標(biao)制度，這就進一步凸顯(xian)了預(yu)算(suan)方案在(zai)企(qi)(qi)(qi)(qi)業(ye)競(jing)爭中的(de)重要(yao)性。建(jian)筑(zhu)企(qi)(qi)(qi)(qi)業(ye)在(zai)選擇投(tou)標(biao)項目時(shi)，需要(yao)進行(xing)(xing)成本預(yu)測，以便選定(ding)成本預(yu)算(suan)值最(zui)(zui)低(di)、利潤最(zui)(zui)大、經濟效益最(zui)(zui)好的(de)項目。有(you)了一個科學合(he)理的(de)預(yu)算(suan)，才能(neng)使得(de)企(qi)(qi)(qi)(qi)業(ye)在(zai)招投(tou)標(biao)的(de)競(jing)爭中優化(hua)施工(gong)過程、降(jiang)低(di)施工(gong)成本，使得(de)方案具有(you)更大的(de)競(jing)爭力，有(you)利于企(qi)(qi)(qi)(qi)業(ye)贏得(de)市場先機，這是企(qi)(qi)(qi)(qi)業(ye)生存的(de)基(ji)礎。

　　3、有利(li)于(yu)通過施工管理(li)提高(gao)經濟效益

　　預(yu)(yu)(yu)算(suan)(suan)定額(e)是(shi)(shi)(shi)(shi)工(gong)(gong)(gong)程(cheng)是(shi)(shi)(shi)(shi)否有經濟效益的一根標(biao)桿(gan)，在(zai)標(biao)桿(gan)的前面還(huan)是(shi)(shi)(shi)(shi)后(hou)面決定了(le)(le)工(gong)(gong)(gong)程(cheng)是(shi)(shi)(shi)(shi)否能夠盈利(li)。因為(wei)(wei)在(zai)實際的預(yu)(yu)(yu)算(suan)(suan)計(ji)劃(hua)與(yu)(yu)施工(gong)(gong)(gong)過程(cheng)中，施工(gong)(gong)(gong)定額(e)與(yu)(yu)施工(gong)(gong)(gong)圖(tu)的定額(e)兩者之間是(shi)(shi)(shi)(shi)存在(zai)誤差(cha)的。一般來(lai)講，施工(gong)(gong)(gong)預(yu)(yu)(yu)算(suan)(suan)的結(jie)果要(yao)比施工(gong)(gong)(gong)圖(tu)預(yu)(yu)(yu)算(suan)(suan)要(yao)少，但是(shi)(shi)(shi)(shi)施工(gong)(gong)(gong)預(yu)(yu)(yu)算(suan)(suan)只(zhi)是(shi)(shi)(shi)(shi)為(wei)(wei)了(le)(le)企(qi)業施工(gong)(gong)(gong)提供計(ji)劃(hua)，工(gong)(gong)(gong)程(cheng)雙方結(jie)算(suan)(suan)的時候最終是(shi)(shi)(shi)(shi)以施工(gong)(gong)(gong)圖(tu)預(yu)(yu)(yu)算(suan)(suan)為(wei)(wei)依據(ju)的，這就為(wei)(wei)施工(gong)(gong)(gong)單位(wei)盈利(li)留下了(le)(le)更寬泛的空間。

　　4、有利于促使企業提高技術與(yu)管理的水平

　　企業(ye)經(jing)濟(ji)效益(yi)的(de)(de)(de)好壞取決于(yu)：管(guan)(guan)理(li)(li)戰略、技(ji)術水平(ping)、管(guan)(guan)理(li)(li)文化、品牌形象。對于(yu)建筑施(shi)(shi)工(gong)企業(ye)來講(jiang)，預(yu)算(suan)計劃與預(yu)算(suan)管(guan)(guan)理(li)(li)不(bu)僅反映其技(ji)術水平(ping)，也反映其管(guan)(guan)理(li)(li)能(neng)力(li)。同時(shi)，企業(ye)的(de)(de)(de)預(yu)算(suan)管(guan)(guan)理(li)(li)工(gong)作的(de)(de)(de)加強也能(neng)給企業(ye)的(de)(de)(de)技(ji)術革新與管(guan)(guan)理(li)(li)創新提(ti)供動力(li)。因為預(yu)算(suan)就(jiu)(jiu)是(shi)一個施(shi)(shi)工(gong)的(de)(de)(de)目(mu)(mu)標(biao)，目(mu)(mu)標(biao)就(jiu)(jiu)是(shi)動力(li)，這充分體現(xian)了“目(mu)(mu)標(biao)引領”這個管(guan)(guan)理(li)(li)理(li)(li)念。在建筑施(shi)(shi)工(gong)中，由于(yu)企業(ye)之(zhi)間的(de)(de)(de)競爭(zheng)，同時(shi)由于(yu)為了促使(shi)企業(ye)提(ti)高(gao)管(guan)(guan)理(li)(li)水平(ping)，降(jiang)低企業(ye)成本(ben)，提(ti)高(gao)經(jing)濟(ji)效益(yi)。一般來講(jiang)都(dou)將(jiang)預(yu)算(suan)制(zhi)定在通過努力(li)可以(yi)達到的(de)(de)(de)水平(ping)。這樣就(jiu)(jiu)促使(shi)企業(ye)在施(shi)(shi)工(gong)過程中要精心執(zhi)行(xing)施(shi)(shi)工(gong)預(yu)算(suan)，采用新的(de)(de)(de)施(shi)(shi)工(gong)工(gong)藝和施(shi)(shi)工(gong)方(fang)法，以(yi)不(bu)斷(duan)提(ti)高(gao)企業(ye)的(de)(de)(de)施(shi)(shi)工(gong)技(ji)術水平(ping)，保證將(jiang)實際成本(ben)控制(zhi)在預(yu)算(suan)之(zhi)內。

　　二、目前施工預算管理工作實施狀況

　　1、市場(chang)競(jing)爭(zheng)對預算的影響

　　隨著社會的(de)不(bu)斷發展，建筑市場出現空前(qian)繁榮，但(dan)同(tong)一時(shi)期、同(tong)一領域(yu)的(de)施(shi)(shi)(shi)(shi)工(gong)(gong)項目(mu)是(shi)(shi)(shi)有(you)限的(de)，造成(cheng)了(le)施(shi)(shi)(shi)(shi)工(gong)(gong)項目(mu)供不(bu)應求的(de)的(de)局面。有(you)的(de)施(shi)(shi)(shi)(shi)工(gong)(gong)企業(ye)為(wei)了(le)生存，在(zai)投標過(guo)程(cheng)(cheng)中(zhong)競相降低施(shi)(shi)(shi)(shi)工(gong)(gong)項目(mu)的(de)承包價格，增大讓(rang)利(li)幅度，致(zhi)使項目(mu)的(de)利(li)潤(run)空間不(bu)斷減小。嚴重壓(ya)縮(suo)的(de)預算從(cong)而使得施(shi)(shi)(shi)(shi)工(gong)(gong)企業(ye)的(de)成(cheng)本(ben)(ben)管(guan)理(li)面臨新(xin)的(de).挑戰(zhan)，給施(shi)(shi)(shi)(shi)工(gong)(gong)項目(mu)的(de)成(cheng)本(ben)(ben)管(guan)理(li)帶(dai)來了(le)風(feng)險。例(li)如：一些施(shi)(shi)(shi)(shi)工(gong)(gong)企業(ye)，在(zai)接到(dao)工(gong)(gong)程(cheng)(cheng)后，只是(shi)(shi)(shi)按照理(li)想狀(zhuang)態下的(de)工(gong)(gong)程(cheng)(cheng)管(guan)理(li)成(cheng)本(ben)(ben)進行計算，沒有(you)考(kao)慮(lv)到(dao)因為(wei)返工(gong)(gong)、停(ting)工(gong)(gong)而增加的(de)管(guan)理(li)成(cheng)本(ben)(ben)，或(huo)者(zhe)是(shi)(shi)(shi)保(bao)修費用(yong)，甚(shen)至是(shi)(shi)(shi)因為(wei)某(mou)些原因而產(chan)生的(de)索賠費用(yong)。

　　2、預算的執(zhi)行存在問(wen)題(ti)

　　目前，有些企(qi)業忽視預(yu)算(suan)(suan)(suan)(suan)的(de)作用，有的(de)工程基(ji)本上不(bu)指定(ding)預(yu)算(suan)(suan)(suan)(suan)方(fang)案，憑經驗(yan)(yan)辦事(shi)，照(zhao)經驗(yan)(yan)投入，估算(suan)(suan)(suan)(suan)粗(cu)略，浪費(fei)嚴重，根本沒有成(cheng)本意識(shi)。有的(de)企(qi)業工程有預(yu)算(suan)(suan)(suan)(suan)方(fang)案，但是(shi)在實際的(de)施工中(zhong)根本無視預(yu)算(suan)(suan)(suan)(suan)的(de)存(cun)在，管理(li)不(bu)到位，仍然(ran)靠經驗(yan)(yan)辦事(shi)，使得施工預(yu)算(suan)(suan)(suan)(suan)流于形式，計(ji)劃成(cheng)本得不(bu)到控制。同時，很多(duo)企(qi)業缺乏專(zhuan)(zhuan)業的(de)預(yu)算(suan)(suan)(suan)(suan)編制人(ren)員與(yu)預(yu)算(suan)(suan)(suan)(suan)監督(du)管理(li)人(ren)員，相(xiang)關(guan)人(ren)員沒有經過嚴格專(zhuan)(zhuan)業訓練，業務(wu)水平(ping)低(di)，責(ze)任(ren)心不(bu)強，導致了在預(yu)算(suan)(suan)(suan)(suan)的(de)計(ji)算(suan)(suan)(suan)(suan)中(zhong)錯(cuo)誤百出，預(yu)算(suan)(suan)(suan)(suan)成(cheng)為誤算(suan)(suan)(suan)(suan)，造成(cheng)誤導，形成(cheng)更大的(de)浪費(fei)。這種對預(yu)算(suan)(suan)(suan)(suan)管理(li)極其不(bu)嚴肅的(de)態度，反映(ying)企(qi)業的(de)低(di)水平(ping)管理(li)，會(hui)嚴重影響企(qi)業的(de)經濟效益(yi)。

　　三、對搞好施工預算管理工作的思考

　　1、嚴格做好(hao)開工預算工作，不能先干后算

　　在(zai)(zai)預(yu)算中(zhong)(zhong)，不(bu)僅要(yao)考慮(lv)(lv)這些材(cai)料(liao)的(de)(de)使用(yong)情況(kuang)，還要(yao)考慮(lv)(lv)施(shi)工(gong)中(zhong)(zhong)能夠采(cai)用(yong)的(de)(de)創(chuang)新(xin)流程以(yi)(yi)及(ji)新(xin)技術等，努力(li)(li)降低成本。一(yi)是在(zai)(zai)工(gong)程的(de)(de)開始階段對(dui)施(shi)工(gong)所需要(yao)的(de)(de)人工(gong)、材(cai)料(liao)、機械臺班以(yi)(yi)及(ji)大(da)型(xing)機具有了一(yi)個詳(xiang)細而又(you)準(zhun)確的(de)(de)計劃，不(bu)僅可以(yi)(yi)使得(de)工(gong)程得(de)到(dao)保證，而且防止物(wu)(wu)力(li)(li)人力(li)(li)的(de)(de)浪費。二是通過預(yu)算可以(yi)(yi)使得(de)施(shi)工(gong)企業合理確定施(shi)工(gong)進度(du)，而且在(zai)(zai)施(shi)工(gong)中(zhong)(zhong)能合理科學地適時組織人力(li)(li)物(wu)(wu)力(li)(li)，避免人工(gong)窩工(gong)、不(bu)足以(yi)(yi)及(ji)材(cai)料(liao)缺貨(huo)積(ji)壓(ya)等現象。

　　2、要嚴格執行施工預算(suan)

　　預算(suan)文(wen)(wen)件(jian)是(shi)(shi)經(jing)過嚴(yan)格的(de)測算(suan)計算(suan)出來的(de)，但是(shi)(shi)現在(zai)一些施(shi)工(gong)(gong)(gong)隊伍素質差，文(wen)(wen)化水平低，缺(que)乏基本的(de)科學管(guan)理(li)(li)意識，在(zai)他們的(de)眼里(li)預算(suan)文(wen)(wen)件(jian)就(jiu)是(shi)(shi)一張空紙。所以，在(zai)施(shi)工(gong)(gong)(gong)過程中一定(ding)要對施(shi)工(gong)(gong)(gong)隊伍進(jin)行培訓，對施(shi)工(gong)(gong)(gong)人(ren)員(yuan)嚴(yan)格要求，獎(jiang)懲到位。要教育(yu)施(shi)工(gong)(gong)(gong)管(guan)理(li)(li)人(ren)員(yuan)嚴(yan)格按預算(suan)投工(gong)(gong)(gong)限料(liao)，杜(du)絕浪費。在(zai)單(dan)項工(gong)(gong)(gong)程項目完工(gong)(gong)(gong)后要進(jin)行分析總結，分析實際投入是(shi)(shi)否超出計劃指標(biao)。及時找出原因(yin)采取措施(shi)，并對相(xiang)關人(ren)員(yuan)進(jin)行獎(jiang)懲。

　　3、要培養一批高素質(zhi)的預(yu)算人員(yuan)

　　提高(gao)預(yu)(yu)算(suan)人(ren)(ren)(ren)員素質(zhi)是提高(gao)預(yu)(yu)算(suan)編制與(yu)管(guan)理工(gong)(gong)作(zuo)水(shui)平的(de)(de)(de)(de)(de)保證。要培養一(yi)(yi)批復合(he)型的(de)(de)(de)(de)(de)預(yu)(yu)算(suan)編制與(yu)管(guan)理人(ren)(ren)(ren)才(cai)，他們(men)不僅能夠(gou)熟練按施(shi)(shi)工(gong)(gong)圖紙、合(he)同、價(jia)格(ge)和國家政策規范(fan)地編制工(gong)(gong)程(cheng)預(yu)(yu)、結算(suan)，又(you)能結合(he)當前施(shi)(shi)工(gong)(gong)條(tiao)件(jian)、市場材(cai)料(liao)價(jia)格(ge)、勞務市場用工(gong)(gong)情況(kuang)等諸多可(ke)變因(yin)素，提出最優化的(de)(de)(de)(de)(de)預(yu)(yu)算(suan)施(shi)(shi)工(gong)(gong)方案。這些預(yu)(yu)算(suan)人(ren)(ren)(ren)員既要懂得施(shi)(shi)工(gong)(gong)基本知(zhi)識，熟悉施(shi)(shi)工(gong)(gong)方案，又(you)要懂得定額的(de)(de)(de)(de)(de)應用以及預(yu)(yu)算(suan)的(de)(de)(de)(de)(de)編制，還要有(you)一(yi)(yi)定的(de)(de)(de)(de)(de)實(shi)踐施(shi)(shi)工(gong)(gong)經驗。預(yu)(yu)算(suan)人(ren)(ren)(ren)員的(de)(de)(de)(de)(de)專業素質(zhi)是非(fei)常重要的(de)(de)(de)(de)(de)。預(yu)(yu)算(suan)人(ren)(ren)(ren)員一(yi)(yi)旦職業道德(de)出現問題(ti)，對于預(yu)(yu)算(suan)工(gong)(gong)作(zuo)玩忽職守(shou)，會對工(gong)(gong)程(cheng)造成(cheng)無法挽回的(de)(de)(de)(de)(de)惡果。所以，施(shi)(shi)工(gong)(gong)企業應將執行(xing)施(shi)(shi)工(gong)(gong)預(yu)(yu)算(suan)的(de)(de)(de)(de)(de)好壞作(zuo)為人(ren)(ren)(ren)員晉升提級及評(ping)優的(de)(de)(de)(de)(de)標準，與(yu)施(shi)(shi)工(gong)(gong)管(guan)理人(ren)(ren)(ren)員的(de)(de)(de)(de)(de)獎金掛鉤。

工程預算論文15

　　摘要：在土(tu)木(mu)工程建設(she)(she)期(qi)間(jian)，為保證施工建設(she)(she)質(zhi)量與(yu)(yu)經濟效益的(de)同步提升，需要充分利用(yong)預(yu)(yu)算編(bian)制(zhi)(zhi)及(ji)管(guan)(guan)(guan)理工作的(de)應(ying)用(yong)價值(zhi)。基于此，文(wen)章就(jiu)土(tu)木(mu)工程預(yu)(yu)算編(bian)制(zhi)(zhi)及(ji)管(guan)(guan)(guan)理應(ying)用(yong)的(de)重(zhong)(zhong)要性展開分析，簡要介紹了(le)土(tu)木(mu)工程預(yu)(yu)算編(bian)制(zhi)(zhi)與(yu)(yu)預(yu)(yu)算管(guan)(guan)(guan)理的(de)理論內容，進一步對其在成本(ben)控(kong)制(zhi)(zhi)中(zhong)的(de)應(ying)用(yong)進行(xing)了(le)分析，從而(er)表(biao)明預(yu)(yu)算編(bian)制(zhi)(zhi)及(ji)管(guan)(guan)(guan)理在土(tu)木(mu)工程建設(she)(she)期(qi)間(jian)的(de)重(zhong)(zhong)要性。

　　關鍵(jian)詞(ci)：土木工(gong)程；預(yu)算編制(zhi)；預(yu)算管(guan)理

　　在(zai)土(tu)木工(gong)程(cheng)(cheng)(cheng)(cheng)建(jian)(jian)設期間，工(gong)程(cheng)(cheng)(cheng)(cheng)預算(suan)(suan)是工(gong)程(cheng)(cheng)(cheng)(cheng)施工(gong)中消耗的(de)資金的(de)總體體現，能夠(gou)直接(jie)代(dai)表工(gong)程(cheng)(cheng)(cheng)(cheng)項目(mu)所具備(bei)的(de)價值(zhi)。而(er)科(ke)學的(de)預算(suan)(suan)編制及管理能夠(gou)實現對工(gong)程(cheng)(cheng)(cheng)(cheng)造(zao)價的(de)有效控制，顯(xian)著降低工(gong)程(cheng)(cheng)(cheng)(cheng)建(jian)(jian)設成本。其中，嚴格執行預算(suan)(suan)編制，并輔以(yi)相(xiang)應的(de)管理手段，能夠(gou)避免預算(suan)(suan)超(chao)支，從而(er)提升項目(mu)工(gong)程(cheng)(cheng)(cheng)(cheng)整(zheng)體的(de)建(jian)(jian)設效益。

　　1土木工程預算編制與預算管理概述

　　土(tu)木工(gong)程(cheng)建(jian)(jian)設(she)(she)的(de)圓滿完成，是項目單(dan)位(wei)(wei)計劃(hua)部(bu)(bu)門(men)、建(jian)(jian)設(she)(she)部(bu)(bu)門(men)、監(jian)督部(bu)(bu)門(men)（包(bao)括財務(wu)部(bu)(bu)門(men)與(yu)(yu)審計部(bu)(bu)門(men)）、建(jian)(jian)設(she)(she)單(dan)位(wei)(wei)、設(she)(she)計單(dan)位(wei)(wei)、施工(gong)單(dan)位(wei)(wei)、材(cai)料與(yu)(yu)設(she)(she)備供(gong)(gong)應單(dan)位(wei)(wei)等共(gong)同(tong)努力的(de)結果。涉及(ji)到的(de)部(bu)(bu)門(men)越(yue)(yue)多，就說明資(zi)金牽連(lian)越(yue)(yue)廣。若不能(neng)對其進(jin)行(xing)有(you)(you)效的(de)管(guan)(guan)理，那么(me)極易出(chu)現(xian)資(zi)金流通不暢、預(yu)(yu)(yu)算超支等不良問題(ti)。對此，需要應用預(yu)(yu)(yu)算編制(zhi)與(yu)(yu)預(yu)(yu)(yu)算管(guan)(guan)理手(shou)段(duan)，來為(wei)工(gong)程(cheng)負(fu)責人的(de)相關資(zi)金分配、工(gong)程(cheng)監(jian)督、財務(wu)管(guan)(guan)理等工(gong)作(zuo)提供(gong)(gong)可靠的(de)數據支撐，以保證土(tu)木工(gong)程(cheng)的(de)整體建(jian)(jian)設(she)(she)，始終(zhong)在(zai)可控(kong)范(fan)圍內(nei)，且在(zai)未來的(de)一段(duan)時間內(nei)，不會脫離(li)預(yu)(yu)(yu)先設(she)(she)計規劃(hua)，有(you)(you)效實現(xian)優化管(guan)(guan)理。在(zai)土(tu)木工(gong)程(cheng)項目管(guan)(guan)理組織結構當(dang)中，工(gong)程(cheng)預(yu)(yu)(yu)算編制(zhi)及(ji)管(guan)(guan)理工(gong)作(zuo)擁有(you)(you)很大的(de)職能(neng)權利。充分運用預(yu)(yu)(yu)算編制(zhi)與(yu)(yu)管(guan)(guan)理，能(neng)夠實現(xian)對工(gong)程(cheng)中短時間內(nei)的(de)經濟風(feng)險及(ji)影響因素進(jin)行(xing)有(you)(you)效監(jian)測(ce)與(yu)(yu)預(yu)(yu)(yu)測(ce)，從而及(ji)時糾(jiu)正(zheng)與(yu)(yu)完善建(jian)(jian)設(she)(she)行(xing)為(wei)。這對土(tu)木工(gong)程(cheng)管(guan)(guan)理中宏觀調控(kong)建(jian)(jian)設(she)(she)行(xing)為(wei)的(de)'目的(de)實現(xian)具有(you)(you)重要意義。

　　2土木工程預算編制及管理應用

　　2.1預算編制(zhi)(zhi)在成本控制(zhi)(zhi)中的應用

　　土(tu)木(mu)(mu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)中(zhong)的(de)(de)(de)(de)(de)成(cheng)本，也就(jiu)是(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)建(jian)(jian)(jian)設(she)(she)中(zhong)需(xu)要(yao)(yao)(yao)投入的(de)(de)(de)(de)(de)所(suo)有(you)(you)資金，主要(yao)(yao)(yao)包括材(cai)料(liao)(liao)(liao)采(cai)購及(ji)保管支出(chu)、設(she)(she)備儀器(qi)的(de)(de)(de)(de)(de)維護費(fei)用(yong)、勞動力報酬、生(sheng)產(chan)(chan)(chan)籌建(jian)(jian)(jian)費(fei)用(yong)等。為(wei)確保相(xiang)(xiang)關(guan)(guan)(guan)(guan)費(fei)用(yong)的(de)(de)(de)(de)(de)合理(li)分配(pei)與(yu)支出(chu)，需(xu)要(yao)(yao)(yao)利用(yong)預(yu)(yu)(yu)(yu)算(suan)(suan)人(ren)員來擬定(ding)(ding)(ding)經濟文件，為(wei)各(ge)部門(men)的(de)(de)(de)(de)(de)管理(li)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)提供可靠(kao)依據。土(tu)木(mu)(mu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)建(jian)(jian)(jian)設(she)(she)涉及(ji)到(dao)大(da)量的(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)材(cai)料(liao)(liao)(liao)，而(er)相(xiang)(xiang)關(guan)(guan)(guan)(guan)材(cai)料(liao)(liao)(liao)當中(zhong)的(de)(de)(de)(de)(de)大(da)部分產(chan)(chan)(chan)品(pin)(pin)(pin)實物(wu)，其產(chan)(chan)(chan)品(pin)(pin)(pin)價(jia)(jia)(jia)(jia)值雖是(shi)固定(ding)(ding)(ding)的(de)(de)(de)(de)(de)，但在市場流通(tong)(tong)或進(jin)(jin)行商品(pin)(pin)(pin)交換時(shi)(shi)，其價(jia)(jia)(jia)(jia)格往(wang)往(wang)取決于交易雙方(fang)的(de)(de)(de)(de)(de)買賣(mai)行為(wei)[1]。此時(shi)(shi)，采(cai)用(yong)預(yu)(yu)(yu)(yu)算(suan)(suan)編(bian)制(zhi)(zhi)能(neng)(neng)夠對(dui)相(xiang)(xiang)關(guan)(guan)(guan)(guan)產(chan)(chan)(chan)品(pin)(pin)(pin)實物(wu)在流通(tong)(tong)過(guo)(guo)(guo)(guo)程(cheng)(cheng)(cheng)(cheng)中(zhong)的(de)(de)(de)(de)(de)交易屬(shu)性(xing)加以保護和維系，通(tong)(tong)過(guo)(guo)(guo)(guo)明確的(de)(de)(de)(de)(de)數據呈(cheng)現(xian)，削(xue)弱采(cai)購、施(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)及(ji)財(cai)務部門(men)受(shou)市場或社(she)會環(huan)境(jing)影響(xiang)，對(dui)產(chan)(chan)(chan)品(pin)(pin)(pin)價(jia)(jia)(jia)(jia)格產(chan)(chan)(chan)生(sheng)的(de)(de)(de)(de)(de)認(ren)知(zhi)上的(de)(de)(de)(de)(de)錯誤。由此可見，土(tu)木(mu)(mu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)算(suan)(suan)編(bian)制(zhi)(zhi)對(dui)優化其流通(tong)(tong)費(fei)用(yong)，能(neng)(neng)夠起(qi)到(dao)重要(yao)(yao)(yao)作(zuo)用(yong)。為(wei)滿足預(yu)(yu)(yu)(yu)算(suan)(suan)編(bian)制(zhi)(zhi)的(de)(de)(de)(de)(de)相(xiang)(xiang)關(guan)(guan)(guan)(guan)要(yao)(yao)(yao)求(qiu)，需(xu)要(yao)(yao)(yao)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)在規劃生(sheng)產(chan)(chan)(chan)前(qian)，對(dui)相(xiang)(xiang)關(guan)(guan)(guan)(guan)產(chan)(chan)(chan)品(pin)(pin)(pin)的(de)(de)(de)(de)(de)商品(pin)(pin)(pin)價(jia)(jia)(jia)(jia)格進(jin)(jin)行調查與(yu)范圍確定(ding)(ding)(ding)，從(cong)而(er)形成(cheng)一(yi)種價(jia)(jia)(jia)(jia)格標(biao)準，這一(yi)標(biao)準會直接影響(xiang)或改變(bian)(bian)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)所(suo)有(you)(you)原材(cai)料(liao)(liao)(liao)產(chan)(chan)(chan)品(pin)(pin)(pin)的(de)(de)(de)(de)(de)價(jia)(jia)(jia)(jia)格。利用(yong)預(yu)(yu)(yu)(yu)算(suan)(suan)編(bian)制(zhi)(zhi)，能(neng)(neng)夠有(you)(you)效降低土(tu)木(mu)(mu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)中(zhong)原材(cai)料(liao)(liao)(liao)的(de)(de)(de)(de)(de)時(shi)(shi)滯差異。在實際工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)建(jian)(jian)(jian)設(she)(she)過(guo)(guo)(guo)(guo)程(cheng)(cheng)(cheng)(cheng)中(zhong)，若出(chu)現(xian)產(chan)(chan)(chan)品(pin)(pin)(pin)存放時(shi)(shi)間過(guo)(guo)(guo)(guo)長而(er)導致的(de)(de)(de)(de)(de)變(bian)(bian)質或功(gong)能(neng)(neng)缺(que)失等問題，通(tong)(tong)過(guo)(guo)(guo)(guo)預(yu)(yu)(yu)(yu)算(suan)(suan)編(bian)制(zhi)(zhi)同樣可以對(dui)產(chan)(chan)(chan)品(pin)(pin)(pin)的(de)(de)(de)(de)(de)生(sheng)產(chan)(chan)(chan)要(yao)(yao)(yao)素進(jin)(jin)行有(you)(you)效判斷，計(ji)算(suan)(suan)出(chu)相(xiang)(xiang)應的(de)(de)(de)(de)(de)時(shi)(shi)滯差異。土(tu)木(mu)(mu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)建(jian)(jian)(jian)設(she)(she)預(yu)(yu)(yu)(yu)算(suan)(suan)編(bian)制(zhi)(zhi)會在工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)正式開始(shi)建(jian)(jian)(jian)設(she)(she)之(zhi)間完成(cheng)，在工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)建(jian)(jian)(jian)設(she)(she)期(qi)間引入新(xin)的(de)(de)(de)(de)(de)產(chan)(chan)(chan)品(pin)(pin)(pin)、技術(shu)以及(ji)方(fang)法(fa)時(shi)(shi)，就(jiu)需(xu)要(yao)(yao)(yao)對(dui)其引起(qi)的(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)造價(jia)(jia)(jia)(jia)與(yu)功(gong)能(neng)(neng)價(jia)(jia)(jia)(jia)值變(bian)(bian)化進(jin)(jin)行有(you)(you)效預(yu)(yu)(yu)(yu)測。通(tong)(tong)過(guo)(guo)(guo)(guo)預(yu)(yu)(yu)(yu)算(suan)(suan)編(bian)制(zhi)(zhi)，相(xiang)(xiang)關(guan)(guan)(guan)(guan)人(ren)員可以充分運(yun)用(yong)自身的(de)(de)(de)(de)(de)職業(ye)敏(min)感性(xing)，正確組(zu)織、設(she)(she)計(ji)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)相(xiang)(xiang)關(guan)(guan)(guan)(guan)施(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)與(yu)建(jian)(jian)(jian)設(she)(she)一(yi)體，同時(shi)(shi)幫助工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)確定(ding)(ding)(ding)下一(yi)階(jie)段的(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)定(ding)(ding)(ding)額標(biao)準，對(dui)建(jian)(jian)(jian)筑材(cai)料(liao)(liao)(liao)的(de)(de)(de)(de)(de)實際價(jia)(jia)(jia)(jia)格信(xin)息進(jin)(jin)行有(you)(you)效修正。

　　2.2預算管理在(zai)成本控(kong)制中的應用

　　在預(yu)(yu)(yu)算(suan)(suan)完成且通過審(shen)核后，工(gong)(gong)(gong)程(cheng)(cheng)經(jing)濟人會制(zhi)(zhi)(zhi)(zhi)定(ding)相(xiang)(xiang)(xiang)應的(de)管(guan)(guan)(guan)理(li)方案，并分發(fa)給(gei)各職能部門，用(yong)(yong)于規范(fan)相(xiang)(xiang)(xiang)關(guan)(guan)(guan)工(gong)(gong)(gong)作行(xing)為(wei)中(zhong)。土木工(gong)(gong)(gong)程(cheng)(cheng)預(yu)(yu)(yu)算(suan)(suan)管(guan)(guan)(guan)理(li)在成本(ben)(ben)控(kong)制(zhi)(zhi)(zhi)(zhi)中(zhong)的(de)應用(yong)(yong)，主要(yao)就是保(bao)證工(gong)(gong)(gong)程(cheng)(cheng)施(shi)工(gong)(gong)(gong)期(qi)間，不出(chu)現超(chao)預(yu)(yu)(yu)算(suan)(suan)、超(chao)估算(suan)(suan)、超(chao)概(gai)算(suan)(suan)的(de)問題(ti)。對(dui)(dui)此(ci)，大(da)(da)部分項(xiang)目單位(wei)，都(dou)會建(jian)(jian)設預(yu)(yu)(yu)算(suan)(suan)編制(zhi)(zhi)(zhi)(zhi)管(guan)(guan)(guan)理(li)體系，來保(bao)證相(xiang)(xiang)(xiang)關(guan)(guan)(guan)編制(zhi)(zhi)(zhi)(zhi)執行(xing)的(de)順利實(shi)施(shi)。總結土木工(gong)(gong)(gong)程(cheng)(cheng)施(shi)工(gong)(gong)(gong)及(ji)管(guan)(guan)(guan)理(li)經(jing)驗(yan)發(fa)現，大(da)(da)部分工(gong)(gong)(gong)程(cheng)(cheng)項(xiang)目在建(jian)(jian)設后期(qi)階段(duan)都(dou)會出(chu)現經(jing)費(fei)緊張(zhang)的(de)問題(ti)。當(dang)各施(shi)工(gong)(gong)(gong)團體的(de)即(ji)時(shi)利益無(wu)法平衡時(shi)，往(wang)往(wang)會出(chu)現“壓(ya)(ya)級(ji)壓(ya)(ya)費(fei)”的(de)現象，要(yao)求(qiu)上級(ji)主管(guan)(guan)(guan)部門追加(jia)投(tou)資(zi)(zi)[2]。針對(dui)(dui)這種(zhong)(zhong)問題(ti)，若一方申請(qing)追加(jia)投(tou)資(zi)(zi)成功，就會引發(fa)大(da)(da)范(fan)圍(wei)的(de)混(hun)亂，導致整(zheng)體施(shi)工(gong)(gong)(gong)成本(ben)(ben)大(da)(da)幅度提升。對(dui)(dui)此(ci)，運用(yong)(yong)預(yu)(yu)(yu)算(suan)(suan)編制(zhi)(zhi)(zhi)(zhi)加(jia)強管(guan)(guan)(guan)理(li)，實(shi)施(shi)經(jing)濟制(zhi)(zhi)(zhi)(zhi)約與限制(zhi)(zhi)(zhi)(zhi)手段(duan)，能夠(gou)對(dui)(dui)資(zi)(zi)金(jin)流進行(xing)全面控(kong)制(zhi)(zhi)(zhi)(zhi)，確(que)保(bao)從部門到團隊再到個人在未經(jing)建(jian)(jian)設單位(wei)同(tong)意的(de)前(qian)提下(xia)，都(dou)無(wu)權增加(jia)投(tou)資(zi)(zi)成本(ben)(ben)，從而有(you)效(xiao)控(kong)制(zhi)(zhi)(zhi)(zhi)“壓(ya)(ya)級(ji)壓(ya)(ya)費(fei)”的(de)現象發(fa)生，削弱甚至(zhi)消除其對(dui)(dui)工(gong)(gong)(gong)程(cheng)(cheng)整(zheng)體建(jian)(jian)設帶來的(de)負面影響。土木工(gong)(gong)(gong)程(cheng)(cheng)中(zhong)的(de)預(yu)(yu)(yu)算(suan)(suan)編制(zhi)(zhi)(zhi)(zhi)，對(dui)(dui)工(gong)(gong)(gong)程(cheng)(cheng)造(zao)價的(de)細(xi)微(wei)變化較為(wei)關(guan)(guan)(guan)注(zhu)，會通過信息對(dui)(dui)比等方式(shi)，及(ji)時(shi)反(fan)饋造(zao)價信息。在這種(zhong)(zhong)工(gong)(gong)(gong)作模式(shi)之下(xia)展開預(yu)(yu)(yu)算(suan)(suan)管(guan)(guan)(guan)理(li)，能夠(gou)為(wei)跟蹤動態管(guan)(guan)(guan)理(li)的(de)實(shi)現，奠定(ding)良好的(de)基礎。由(you)此(ci)可見，運用(yong)(yong)工(gong)(gong)(gong)程(cheng)(cheng)預(yu)(yu)(yu)算(suan)(suan)編制(zhi)(zhi)(zhi)(zhi)及(ji)管(guan)(guan)(guan)理(li)，能夠(gou)有(you)效(xiao)控(kong)制(zhi)(zhi)(zhi)(zhi)工(gong)(gong)(gong)程(cheng)(cheng)造(zao)價中(zhong)的(de)超(chao)預(yu)(yu)(yu)算(suan)(suan)危險，實(shi)現成本(ben)(ben)控(kong)制(zhi)(zhi)(zhi)(zhi)目標。

　　3結束語

　　綜上所述，探究(jiu)土木(mu)工(gong)程(cheng)預算(suan)編制及(ji)管(guan)理應用的(de)(de)重要(yao)性，對促進工(gong)程(cheng)建(jian)設(she)單位的(de)(de)工(gong)程(cheng)造價控制水平提升具有(you)重要(yao)意義。通過相關分析，充(chong)分運(yun)用工(gong)程(cheng)預算(suan)編制及(ji)管(guan)理，能夠為工(gong)程(cheng)造價管(guan)理提供可靠的(de)(de)數據支撐，在(zai)保證工(gong)程(cheng)建(jian)設(she)質量的(de)(de)同時，盡量縮減工(gong)程(cheng)建(jian)設(she)成本(ben)。因此，應重視土木(mu)工(gong)程(cheng)預算(suan)編制及(ji)管(guan)理的(de)(de)應用價值，并將其廣泛應用在(zai)工(gong)程(cheng)建(jian)設(she)管(guan)理當(dang)中，以推(tui)動相關企業的(de)(de)穩健(jian)發展。

　　參考文獻：

　　[1]陳少東.如何加強建(jian)筑工(gong)程預算管(guan)理[J].建(jian)筑結(jie)構,20xx,41(S2):511-512+510.

　　[2]胡曉茜.H市治淮(huai)局水(shui)利基建工程預算管理(li)研究[D].合肥:安(an)徽大學,20xx.

　　[3]王首(shou)緒,胡振山(shan),陳(chen)海南(nan),等.公(gong)路工程預算定額綜合擴大影響因素的分(fen)析與量(liang)化(hua)[J].長沙理工大學(xue)學(xue)報(自然科學(xue)版),20xx,5(4):8-12.

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