建筑工程预算管理若干问题初探.doc

/ / / /建筑工程预算管理若干问题初探Discussion on several problems of construction engineering budget management 预算办理是公司财务办理中一项共同的办理手法，逐步遭到社会各行业的注重，尤其是修建工程项目中，公司更大概有效地使用该手法进行合理的办理。公司的办理者大概树立预算办理认识，将其运用到公司的办理中，为公司赢得更高的利益。 Budget management is the companys financial management in a common management practices, and gradually by the industry society pays attention to, especially the construction engineering project, the company is more likely to effectively use the technique of reasonable management. Company managers may establish budget management awareness, to apply to the company s management, for the company to win more benefits. 在公司的修建工程项目中，公司大概充分发挥预算办理的优势，操控工程造价，办理工程投资，避免概算超预算、预算超概算、结算超预算的幻想发作，确保修建项目高效完结，一起也为公司节约资金。那么，终究怎么进行有效地预算管呢？在笔者看来，公司急需树立一套完好的体系以习惯市场经济的开展。 In the construction of the project in the company, the company will give full play to the advantages of budget management, control project cost, for the project investment, to avoid the budgetary estimate exceeds the budget, budget exceeding budgetary estimate, clearing-budget fantasy episodes, ensure construction project of high end, also save money for the company. So, after all how to conduct an effective budget management? In the authors opinion, companies need to establish a set of perfect system to develop the habit of market economy. 归纳办理认识不强从当前的状况看，大多数公司的办理者短少关于项目建造的归纳办理认识，公司的预算办理大都是单一化进程的联合，并没有构成完善的体系。修建单位、描绘单位、施工单位等关于修建项目在缺少交流的状况下，只是重视个人的使命有些：修建单位往往只重视项目的施行，而关于施工前的预算等的重视度不高；描绘单位很少亲自到修建地址进行考察，对实践状况没有具体的知道，很大状况下致使描绘不精准；而关于施工单位，对前期的公司的各项作业不知道，在施工进程中乃至私行做主，更改描绘图，致使实践的投资费用超过了预算，致使修建单位对投入的资金进行从头的调整。这种断层的办理模式，会使修建项目脱离预期的想象，会给公司形成时刻和资金的糟蹋，乃至会致使公司资金周转的窘境。 Inductive management awareness is not strong from the current situation, most companies lack the management of project construction induction management awareness, the companys budget management is a combined single process, and has not formed a complete system. Construction units, construction units, depict units on the construction project in the lack of communication conditions, some just a personal mission : to build the unit often only pay attention to project implementation, and on the construction budget, attention degree is not high; depict units rarely get to build address investigation, no specific to know practice condition, great condition resulting in depicting the inaccurate; and on the construction unit, the operation of the company do not know, in the construction process and inspect themselves, change the drawing, the investment practice over the budget, the construction unit of money from the adjustment. Management mode of this kind of fault, will make the construction project out of expectation, will form the time and the money to the spoil, and the company turnover of capital. 限额描绘尚不完善在预算办理的进程中，常常会遇到需要进行限额描绘的状况。所谓的“限额描绘”是项目投资体系办理进程中的一个特别环节，也是进行预算办理的一项重要措施。公司不能盲目的进行预算办理，必需要经过切合实践的分析判断后才能够进行投资额度的描绘，而且，造价操控大概有相应的限额。若是公司在没有合理的限额描绘后急迫开工必定会引起一系列的疑问，例如描绘的违背、施工的“三超”等等。修建工程大概是树立在精心描绘的计划根底之上的，公司要根据地域区别、工程施行难度等拟定相对完善的限额描绘，最大极限进步经济利益。 Quota portray is not perfect in the budget management process, often encounter the need to limit the status description. The so-called quota portray is the project investment system for a special link in the process, but also an important measure of budget management. The company can not be blind to the budget management, need to be painted, after the analysis judgment realistic after can invest and cost control, roughly corresponding limit. If the company caused a series of questions in the absence of reasonable limits described after urgent started will, for example, the construction described against the super three etc. Construction of the project is about to set up in the carefully painted plan foundation, the company according to the regional differences, the implementation of the project is to perfect quota portray, maximum limit the progress of economic interests. 员工素质较低、办法相对滞后预算办理中的有些作业人员素质较低，没有掌握大局的才能，往往不能到达修建工程预算办理所需要的专业人才的才能需要。 The low quality of the staf