Problems and treatment measures of construction project budget
Abstract
Construction project budget is accurate or not is to ensure the normal development of the follow-up work of the entire project, the smooth progress of the bidding work, the basic premise of high quality and timely completion of the completion of the settlement. This paper analyzes the engineering pre
In the accounts of the common problems, and how to control the problems in current construction engineering budget measures, to adjust the project budget quota, to achieve the dynamic management of the project cost, to build a unified, comprehensive, efficient, scientific and engineering budget management system has an important role in promoting is put forward.
【key word】Analysis of construction engineering budget
1 preface
With the development and perfection of the socialist market economy, the degree of competition in the construction market is becoming more and more intense. Construction enterprise aim of take advantage of share in the market, take low bid contract way, contracted to the project of the system, then carries on the careful construction of the project, reduce costs, achieve the purpose of economic benefit, but to reduce the cost in largely depends on the construction budget management, visible project budget in the construction enterprises in importance.
2 the current construction budget in the existing unreasonable problems
Budget for construction projects is an extremely complex task. Efficient use of construction funds need to make a reliable budget for the project, reasonably determine and effectively control the cost of construction projects. Although the current stage of the construction project budget related management units are accurate design, precise preparation of the project volume list and budget to make specific provisions, there are still some problems in the following:
2.1 budget target is not advanced and reasonable
Budget target is advanced and reasonable, or hard to reach, enthusiasm of contusion of every functional department managers; or easy to complete, can not fully excavate the potential of construction enterprises, also budget cannot be as a benchmark, finish the budget can not illustrate the performance advantages and disadvantages. In fact, building construction enterprises to implement comprehensive budget management is an important means to improve the overall management level of enterprises, rather than a measure of the level of management standards. The core of the comprehensive budget management is the enterprise future actions are arranged beforehand and plan, all kinds of resources of the enterprise interior various departments, units allocation, assessment and control in order to enable enterprises to act in accordance with the established goal, so as to realize the enterprise development strategy.
2.2 inadequate understanding of the comprehensive budget management
That the preparation of the budget is purely financial behavior. Comprehensive budget is the extension and development of the financial revenue and expenditure budget on the basis of that a lot of people think is the behavioral finance budget, by the financial department is responsible for the formulation of the budget and control, and even the budget is understood to financial department to control the capital spending plans and measures. From the perspective of the practice of comprehensive budget management in our country, the budget is only a mere formality in many construction enterprises. Business leaders to enterprise's budget is not very seriously, many enterprises is specified by the finance department to finish the budget and implementation, which is obviously not conducive to the interests of enterprises between the various departments, while also reducing the budget of the authority.
2.3 cost control system is not perfect
Department budget as construction enterprise cost control system of an indispensable important department, the comprehensive budget and dynamic monitoring role and not very good play, so that the financial analysis and financial management functions by greatly restricted; in addition, the cost of the control system, the various functional departments although there is division of labor, but the lack of coordination and construction enterprises is difficult to achieve the entire process, the full range of cost control and integrated management, resulting in a low level of cost management of construction enterprises, loopholes, lack of system control. From a long-term perspective, the quality of construction enterprises, the survival and development of enterprises, break even point analysis and other factors, are subject to a lot of constraints.
2.4 the lack of engineering budget quota system
The imperfect budget quota system will lead to the emergence of the phenomenon of borrowing quota often in the preparation process. Different types of projects, different construction environment, the uneven level of construction, but the use of the same amount of standard, which fully shows to establish a comprehensive, sources in the actual budget quota system is imperative. Also with the increasingly fierce market competition of off-site contracted or cross industry contract construction projects more and more, and construction varies by region of budget quota management, budgeting rules and is not conducive to building projects across the region of smoothly.
2.5 lack of effective policy incentives
The budget management personnel working enthusiasm to be improved in ordinary terms, budget management by the construction units organized by the Department, the establishment of specialized agencies personnel to res
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