Different budget review methods are suitable for different projects and situations, and need to be selected and applied according to the actual situation. At present, there are several commonly used budget review methods in engineering:
Comprehensive Review Method:This method is to review the entire content of the project one by one, including the quantity of the project, unit price, cost and other aspects. The comprehensive audit method can comprehensively and meticulously review the budget, but it is a large amount of work and requires more time and effort;
Key Audit Method:This method is to review the key parts of the project, such as the parts with large work volume, high unit price or high cost. The key audit method can highlight the key points and improve the efficiency of the audit, but it may ignore some details
Comparative Audit Method:This method compares similar projects in the same area to find out the differences between them and thus determine the reasonableness of the budget. The comparative audit method can quickly identify problems, but it needs to find the right comparison items;
Group Calculation Audit Method:In this method, the engineering projects are grouped according to relevant factors, and then the quantities of each group are reviewed. The group calculation audit method can improve the audit efficiency, but it is necessary to pay attention to the connection and influence between the groups
Screening method:This method is to review by comparing a small number of characteristic engineering projects, so as to determine a basic value table in terms of **, labor and engineering quantity. The screening method can quickly determine the reasonableness of the budget, but it is necessary to pay attention to the differences and characteristics of different engineering projects.
In addition to the above, there are also index audit methods, main audit methods, etc. No matter which budget review method is used, relevant personnel should pay attention to the following details in the budget review operation:
1. Prepare for the audit
Before starting the audit, it is necessary to clarify the purpose and scope of the audit to avoid unnecessary omissions or duplication. According to the relevant construction scope, bidding method and project progress specified in the bidding documents, review and confirm that the audit content is consistent with the content covered in the bidding documents. In addition, consideration should be given to whether the audited drawings are consistent with the owner's drawings. If there is any problem, communicate with the owner in time to ensure that the audit project is consistent with the project under construction. If necessary, you need to go to the specific construction site to verify.
2. Check the relevant data
When conducting a budget review, it is necessary to collect relevant information and data, such as design drawings, construction plans, markets**, etc., for comprehensive analysis and comparison. For example, when reviewing the engineering quantity, it is necessary to grasp the engineering quantity generated in each place, comprehensively and carefully check whether there are any missing parts in the drawings, and if necessary, you can use a third-party cost consulting company or design company to ensure that nothing goes wrong. If there is a discrepancy during the audit process, the discrepancy should be confirmed in time and the reason for the discrepancy should be found. In addition to the engineering quantity, the review of the comprehensive unit price is particularly important in the budget review process, because the comprehensive unit price is directly related to the final budget total cost. Due to the importance of the comprehensive unit price in the audit process, the comprehensive unit price is divided into material unit price and others**. In the process of reviewing the unit price of materials, some materials do not have specific information reference, but they account for a large proportion and have a great impact on the final budget review. In this case, it is necessary to inquire with relevant manufacturers in time according to the material and brand to avoid budget distortions.
3. Review the budget report
It is necessary to check whether the audit budget report is complete, review the budget report item by item, ensure the completeness and actual operability of the budget report, and ensure the accuracy of the project cost.
4. Comply with relevant regulations and standards
When conducting budget review, it is necessary to follow relevant regulations and standards, such as project cost management regulations, budget quotas, etc., to ensure the legitimacy and fairness of the audit results.