摘要：新建项目造价控制贯穿于项目建设全过程。文章从施工前的投资决策和设计阶段、工程招投标、项目实施、会计核算财务管理、竣工决算的审核几个环节入手，阐述了新建项目造价控制的基本途径。
关键词：新建项目；工程造价；控制途径
新建项目造价控制贯穿于项目建设全过程。在项目投资决策、设计、建设项目发包、招标和项目实施、财务结算及付款阶段，把建设项目工程造价控制在批准的概算限额以内，随时纠正发生的偏差，以求在建设项目中合理使用人力、物力、财力，取得较好的投资效益。本文从以下几方面阐述建设项目工程造价控制的途径。
—、施工前的投资决策和设计阶段是投资控制的关键环节
要有效地控制工程造价，必须把重点转移到前期阶段上来。影响建设项目投资的主要阶段是设计阶段，设计阶段是投资控制的关键环节，建设项目设计的节约是最大的节约，设计确定了工程造价，预算、结算只能计量而并不能改变工程根本造价。因此，建设单位的工程造价控制要以设计阶段为重点，这是有效控制建设项目投资的所在。一份好的设计方案，不仅要取得良好的社会效益，还应具有经济的合理性。通过控制设计变更控制工程造价。设计变更是指设计单位对原施工图纸和设计文件中所表达的设计标准状态的改变和修改。设计变更和现场签证两者的性质是截然不同的，凡属设计变更的范畴，必须按设计变更处理，而不能以现场签证处理。必须进行的设计变更应尽量提前，变更发生得越早，则损失越小，反之就越大。如在设计阶段变更，则只须修改图纸，其他费用尚未发生，损失有限；如果在采购阶段变更，不仅需要修改图纸，而且设备、材料还须重新采购；若在施工阶段变更，除上述费用外，已施工的工程还须拆除，势必造成重大损失。所以要加强设计变更管理，严格控制设计变更，尽可能把设计变更控制在设计阶段，特别是对工程造价影响较大的设计变更，一定要先算账，后变更。防止通过设计变更扩大建设规模、增加建设内容、提高建设标准，确保工程造价得到有效控制。
二、工程招投标是有效控制造价的基础环节
工程项目建设领域实行招投标制，是为了适应市场经济的客观要求，通过竞争机制，优化资源配置，低成本，高质量，高效率地完成工程建设项目。在工期和质量都得到保证和满足的前提下，招标方的目的就是选择投标报价最低或者评标价最低的投标人，因此，价格的竞争作为招投标工作的核心内容无疑成为双方关注的焦点。首先，工程项目招标文件的编制，应该做到内容严谨、完整准确，所提招标条件应公平合理，符合招标法有关规定。其次，要编制好标底，工程标底要保证质量，把工程标底控制在合理造价的下限。应反复审查造价水平的合理性，是否在投资控制的范围内。
三、项目实施阶段是控制工程造价的重要环节
施工阶段的工程造价确定与控制是实施建设工程全过程造价管理的重要组成部分，在实际的工程管理中，首先，任务必须是中标单位既要选择技术力量强，又要具有较高信誉，能保证工期的施工队伍，还要避免层层转包，建设费用被层层剥皮的现象发生，以致造成偷工减料。一定要按招标中承诺的施工组织配置施工队伍。其次，要高度重视施工组织设计审查工作，一个好的施工组织设计能将人、材、物进行合理配置，既能减少施工企业的成本，又能降低建设单位的投资，缩短建设周期。因此，建设单位必须组织力量认真审查施工单位呈报的施工组织设计和关键工序的施工方案，必要时可委托社会中介机构进行。再次，要加强合同管理。建设单位必须有专人负责工程合同的管理，严格文本的审查，合同条款一定严谨、全面、职责明确。建设单位的技术、会计人员要熟悉合同条款，善于抓住延误工期索赔、质量索赔、变更索赔等索赔机会，并且依据合同审核施工单位的索赔要求，维护自己合法权益。最后，要认真实施施工监理，利用监理单位技术、经济方面人力资源的优势，对施工全过程进行管理，负责现场的技术经济签证。
四、会计核算财务管理是控制建设项目造价不可缺少的一环
首先一个新项目的开工必然有一个比较完善的投资计划，作为财务人员想要发挥自己的财务管理职能，就要对这个项目的总体计划，包括投资预算、融资策略、设备采购、工程施工等各方面有一个全面详细的了解，这样才能做到心中有数，总体上把握对建设项目的财务管理。新项目开工后，财务人员面临的就是大量的付款问题，所以财务人员要想参与对建设项目的管理，就要从财务付款抓起。在付款时，严格以签订的合同、协议为依据，防止部分人员不按规定办理付款业务，造成财务管理失控、防止超预算付款行为的发生，导致项目最终超支。严格按财务制定的规定，核算建设期投资成本，严防出现账外资产和负债。
五、竣工决算的审核是有效控制工程造价的终审环节
竣工决算是反映建设项目实际造价和投资效果的文件。应及时、准确地对竣工决算审核，在确定工程造价时，坚持以现行的计价规范为依据，按照施工合同和招标文件的规定，根据竣工图，结合现场和设计变更进行审核。工程审计人员要熟练掌握工程量的计算规则，工程造价计算程序，费用定额包含内容及记取方法，掌握其编制原理，确保工程造价计算准确性。为此，还要坚持深入现场，掌握工程动态，了解工程是否按图纸和变更施工。多年的经验证明，有的有洽商没有施工，有的已经去掉的部分没有变更通知，还有的在变更的基础上又变了，因此结算时，不能只是对图纸和变更的计算审核，要深入现场，细致认真的核对，严格控制各个环节，层层把关，使工程造价经济合理，符合现行的计价规范。
综上所述，建设项目工程造价控制涉及多个环节和专业知识，以人为本，提高管理人员素质尤为重要。现在随着工程量计价规范的实施，量价分离，市场决定价格。因此，要求造价管理者为既懂技术，又懂经济的全方面高素质的人才，这样才能适应不断变化市场大潮，才能合理确定和有效控制工程造价。
New project project cost control
Abstract: the project cost control runs through the whole process of project construction. The article before the construction investment decision-making with design phase, project bidding, project implementation, accounting financial management, Completion Final Accounts audit several link proceed with, elaborated the basic approach of new project cost control.
Key words: new project; project cost; control way
Project cost control in construction projects throughout the entire process. In the project investment decision, design, construction project, bidding and project implementation, the financial settlement and payment stage, the construction project cost control in the approved budget limits, at any time to correct the deviation in the construction projects, to reasonable use manpower, material resources, financial capacity, gain better investment benefit. This article from the following aspects of construction project cost control way.
,, before the construction of investment decision and design stage is the key to the investment control of
To control project cost effectively, must put the emphasis shifted to early days phase. Influence of construction project investment the main stage design stage, the design stage is the key to the investment control of construction project design, saving is the biggest managing, design to determine the project cost, budget, settlement can only measure and does not change the basic cost engineering. Therefore, the construction unit of the project cost control should focus on design stage, it is effective to control the construction project investment location. A good design, not only to make good social benefits, but also has economic rationality. Through the design change control of engineering cost control. Design change refers to the design of units of the original construction drawings and design documents are expressed in the design of standard state changes and modifications. Design change and spot visa both nature is different, every belongs to the category of design changes, according to the design change process, and not to site visa processing. Necessary design changes should try to advance, change occurred in the earlier, the loss is small, whereas it is big. As in the design stage of change, simply modify drawings, other costs has not yet occurred, limited damage; if in the procurement of stage of change, not only need to modify the drawings, equipment, and materials will need to purchase; if in the construction stage of change, in addition to the above charges, has been the construction of the project must be removed, will cause significant loss. So we must strengthen the management of design change, strict control of design changes, as far as possible the design change control in the design stage, especially for the engineering cost is greatly influenced by the design change, must first settle, after the change. Prevention through design changes to expand the scale of construction, increase the content of construction, improve construction standards, ensure the effective control of Engineering cost.
In two, project bidding is effective control cost of the basic link
Project construction is executed action bid make, is to adapt to the objective request of the market economy, the competition mechanism, optimize the allocation of resources, low cost, high quality, efficient completion of the construction project. The time limit for a project and quality are assured and satisfied, the tender side is to choose the lowest tender offer or bid the lowest bidder, therefore, the competition of the price bidding as a core of the work will undoubtedly become the focus of attention of the parties. First of all, the compilation of construction project bidding document, should accomplish precise content, complete and accurate, the tender conditions should be fair and reasonable, tender in accordance with the relevant provisions of the law. Secondly, to prepare the bid, project bid to ensure quality, the project cost control within reasonable limits. Should be repeated review of the cost level of rationality, whether in the investment control range.
In three, the project implementation stage is the important segment that controls project cost
The construction phase of the project cost is affirmatory with control is to implement the whole process cost of construction engineering management important component, in the actual project management, first of all, task must be to win the bid unit not only chose the strong technical force, but also has high credibility, ensure time limit for a project of construction team, but also to avoid the cost of construction was sub-contracted, layer upon layer peeling the phenomenon occurs, resulting in jerry. Must according to the bidding commitments in construction organization configuration construction team. Secondly, to attach great importance to the construction organization design review, a good construction organization design to people, objects, materials rationally, it can not only reduce the cost of construction enterprises, but also can reduce the construction unit of the investment, shorten the construction period. Therefore, the construction units must be organized carefully review the construction unit in the construction organization design and construction scheme for critical working procedures, if necessary, by social intermediary institutions. Again, want to strengthen contract management. The construction units must be a person responsible for the management of the project contract, strict review of text, the terms of the contract must be rigorous, comprehensive, clear responsibilities. The construction unit technology, accounting personnel should be familiar with the terms of the contract, be good at seizing delay time claim, claim on quality, change claim claim opportunity, and on the basis of contract review unit construction claim, safeguard their legitimate rights and interests. Finally, we should conscientiously implement the construction supervision, the supervision unit technology, economic aspects of human resources advantages, to the entire process of construction management, responsible for on-site technical economic visa.
Four, accounting financial management is to control the cost of construction project the indispensable one annulus
One of the first start new projects must have a more perfect investment plan, as a financial personnel wants to play the function of the financial management, to the overall project plan, including the investment budget, financing ei论文发表 strategy, equipment procurement, construction and other aspects of a comprehensive and detailed understanding, only in this way can we know the score, the overall grasp on the construction project financial management. The new project, financial personnel face is a lot of payment problems, so the financial personnel to participate in the management of construction projects, to grab from financial payment. At the time of payment, strict with a signed contract, agreement as the basis, to prevent some staff not in accordance with the provisions of the payment business, financial management out of control, prevent to exceed budget payment behavior, leading to the project eventually overrun. According to strict financial regulation, accounting period of construction investment cost, prevent appear Zhang foreign assets and liabilities.
In five, the completion of the audit is the effective control of project cost in the final link
Final account of construction project is to reflect the actual cost and investment effect file. Should be timely, accurate completion final accounts audit, in determining the project cost, adhere to the current valuation standard as the basis, in accordance with the construction contract and the requirements of the bidding documents, according to the completion of plans, combined with the site and design change audit. Project audit personnel should be familiar /with the engineering quantity calculation rules, the project cost calculation, cost quota content and method of the preparation of remember, principle, ensure the accuracy of project cost calculation. For this reason, still adhere to the development site, master of engineering dynamics, understanding whether the works according to the drawings and construction changes. Years of experience proved, some with no construction, some have been removed from the part without notice of change, as well as in the change based on the changed again, so the settlement, not just to the drawings and change calculation verification, to the scene, carefully check, strict control of each link, Cengcengbaguan, make project economic cost is reasonable, accord with the valuation standard.
To sum up, the construction project cost control of a number of links and professional knowledge, people-oriented, improve the quality of personnel management is particularly important. Now with the engineering quantity valuation standard implementation, separation of quantity and price, the market decides the price. Thus, requirements of cost management to know technology, and to understand the economy of all aspects of high-quality personnel, in order to adapt to the changing market spring tide, to determine a reasonable and effective control of project cost.