Completion and final account management system
Article 1 Purpose.
In order to reasonably determine the cost of the project, correctly verify the value of the new fixed assets, assess and analyze the investment effect, and establish and improve the economic responsibility system, this system is specially formulated.
Article 2 The basis for the preparation of final accounts.
1 Approved feasibility study report, investment estimate, preliminary design or extended preliminary design, budget estimate and revised budget estimate.
2. Approved construction drawing design and construction drawing budget.
3. Design disclosure or drawing review meeting minutes and design change records.
4. Construction records or construction visa forms and other records of expenses incurred in the construction process.
5. Relevant information such as the subject matter of bidding, contracting contract, project settlement, etc.
6 Historical infrastructure information, financial accounts and approval documents.
7. Equipment and material price adjustment documents and price adjustment records.
8. As-built drawings and various as-built acceptance materials.
9 Relevant financial accounting systems, methods and other relevant information.
Article 3 Requirements for the preparation of final accounts.
1. Timely, complete and accurate.
2. The final accounts shall be completed by the company's finance department, engineering department and other relevant departments within a few days after the completion and acceptance.
Article 4 The contents of the final accounts for the completion of the project.
The content of the final accounts includes four parts: the description of the final financial accounts of the completion of the project, the statement of the final financial accounts of the completion of the project, the completion drawings of the project and the comparative analysis of the project cost. Among them, the statement of the final financial accounts of the completion and the statement of the final financial accounts of the completion are collectively referred to as the final financial accounts of the completion, which is the core content of the final accounts of the completion.
1. Statement of financial statements for the completion of the project. The description of the preparation of the final accounts is a document that analyzes and supplements the final accounts of the completion of the report, and the main contents include the following items:
1) Project Overview;
2) Explanation and analysis of the implementation of the project budget, including the bidding method, results and major design changes;
3) Comparative analysis of the estimated budget and final accounts, and explanation of the use of funds;
4) the completion of various technical and economic indicators;
5) Description of the use of other expenses of project construction (including land acquisition, demolition fees, construction unit management fees, supervision fees, etc.);
6) Experience in financial management, main problems and solutions, etc.;
7) Summary of experience and lessons learned from cost control;
8) Explanation of the handling of relevant problems in the preparation of the final accounts of the project;
9) Other matters that need to be explained.
2 "Financial Statement of Completion".
1) According to the relevant laws and regulations of the state and the industry, the financial final accounts of large and medium-sized construction projects include "Approval Form of Completion Financial Accounts", "Overview Table of Completed Projects", "Final Financial Accounts of Completion Projects", "General Table of Property Delivered and Used by Construction Projects" and "Detailed List of Property Delivered and Used by Construction Projects", etc.;The final account statement of the completion of a small construction project generally includes two parts: "Approval Form of Completion Financial Final Accounts", "Summary of Final Accounts of Completion" and "Detailed List of Property Delivered for Use". In addition to the above-mentioned statements, you can also prepare "Balance Equipment and Materials Schedule", "Receivables and Accounts Payable Details", "Balance Funds Statement", etc., as an annex to the final account statement.
3) The final financial statement of completion can be prepared with reference to the following table.
The main content of the financial statement of completion
3. Schematic diagram of the completed project.
The as-built drawing of a construction project is a technical document that truly records various above-ground and underground buildings and structures, and the main preparation requirements are as follows.
1) Where there is no change in the completion of the original design and construction drawings, the construction unit shall stamp the "as-built drawings" mark on the original construction drawings, which will be regarded as the as-built drawings.
2) In the construction process, although there are general design changes, but the original construction drawings can be modified and supplemented as as-built drawings, they can not be redrawn, and the construction unit is responsible for indicating the modified part on the original construction drawings (must be new blueprints), and attach the "design change notice" and construction instructions, and stamp the "as-built drawings" sign as the as-built drawings.
3) Where the structural form changes, the construction technology changes, the layout changes, the project changes and other major changes, it is not suitable to modify or supplement the original construction drawings, the original design unit should redraw the changed as-built drawings. The construction unit is responsible for stamping the "as-built drawing" sign on the new drawing, and attaching relevant records and descriptions as the as-built drawing.
4. Comparative analysis of project cost.
The main contents of the comparative analysis of the project cost are as follows:
1) The main physical engineering quantity;
2) Main material consumption;
3) The main equipment and materials of the first ;
4) Shifts of large machinery and equipment and hoisting equipment
5) the basis for the adoption of pricing and its charging standards;
6) Construction plans and measures taken;
7) Assess the implementation of construction and installation costs, measure costs, indirect costs, and other costs of project construction.
Article 5 organization of the preparation of final accounts for completion.
1. The company (construction unit) is responsible for the overall preparation of the final accounts of the completion of the project, and the unified organization and division of labor of the participating units.
2. The company (construction unit) has set up a compilation organization composed of financial, engineering and technical personnel, statistics and other personnel, which is jointly responsible for the preparation of final accounts, and the chief financial officer is the person in charge.
Article 6 Steps for the preparation of final accounts for completion.
1. Collect, summarize, collate and analyze final account data. The content of these materials includes all technical data, economic documents of quantity settlement, construction drawings and various changes and visa documents. The purpose of data analysis is to ensure that the data is accurate, complete and complete.
2. Clean up all finances, debts and surplus materials, so that the accounts are clear, the accounts are equal, and the accounts are consistent. The main tasks of the liquidation include the reconciliation of accounts, the inventory of various materials, tools and equipment for verification of balances, etc.
3. Verify the changes in the project. By re-verifying the cost of each unit project and individual project, the completion data is checked and verified with the original design drawings, the actual changes are confirmed, and the original budget is increased or decreased in accordance with the relevant regulations, and the actual cost of the construction project is re-approved.
4. Prepare the final accounts of the construction project. Prepare a written description in accordance with the content requirements of the description of the final accounts.
5. Fill in the final account report.
6. Do a good job in the comparative analysis of project cost.
7. Clean up and bind the as-built drawings.
8. Report to the competent department for review, and at the same time send a copy to the relevant design unit, and send the part of the financial cost to the opening bank for visa.
Article 7 After the completion of the preparation of the final accounts, the company organizes engineering, finance, statistics and other personnel to carry out internal audits, focusing on the following contents:
1. Whether the basis for the final accounts is complete;
2. Whether the relevant documents and information are complete;
3. Whether the completion of the clean-up is completed;
4. Whether the final accounts are prepared correctly.
Article 8 Related Document Forms.
1. Statement of financial statements for the completion of the project.
2. "Approval Form of Completion Financial Accounts", "Overview Form of Completed Project", "Completion Financial Statement".
3. "General List of Property Delivered for Use of Construction Projects" and "List of Property Delivered for Use of Construction Project Projects".
4. "Balance of equipment and materials", "Accounts receivable and payable", "Balance of funds".
5 Design Change Order.
Enterprise internal control