淺析工程造價(jià)管理與投資控制(中英文)

1、淺析工程造價(jià)管理與投資控制工程項(xiàng)目建設(shè)的中心任務(wù)就是實(shí)現(xiàn)項(xiàng)目目標(biāo)。從客觀意義上講，投資目標(biāo)的實(shí)現(xiàn)才是業(yè)主經(jīng)濟(jì)效益的真正體現(xiàn)；而工程造價(jià)的確定與投資的有效控制是工程建設(shè)管理不可缺少的重要組成部分，在項(xiàng)目建設(shè)管理中有著特殊的地位。隨著我國(guó)經(jīng)濟(jì)體制改革的不斷深入，國(guó)民經(jīng)濟(jì)持續(xù)發(fā)展，怎樣加強(qiáng)工程造價(jià)管理，提高項(xiàng)目投資效益？這是當(dāng)前投資和造價(jià)改革的一個(gè)重大課題。造價(jià)和投資在國(guó)民經(jīng)濟(jì)發(fā)展中和社會(huì)經(jīng)濟(jì)活動(dòng)中，有很多一致的地方，但不是一個(gè)等同的概念。從目的來(lái)看，搞好投資是為了使投下去的一定量的貨幣能保證回流，并實(shí)現(xiàn)增值；而搞好造價(jià)是為了使投資項(xiàng)目的工程價(jià)格水平控制在目標(biāo)額度之內(nèi)；從行為過(guò)程來(lái)看，投資的行為過(guò)程

2、是資金投入+項(xiàng)目實(shí)施+項(xiàng)目控制+資金回收，造價(jià)的行為過(guò)程是造價(jià)確定（包括投資估算、設(shè)計(jì)概算、施工圖預(yù)算）+過(guò)程控制+竣工決算。投資的行為過(guò)程比造價(jià)的行為過(guò)程更長(zhǎng)。同是資金運(yùn)作過(guò)程，造價(jià)是使貨幣資金轉(zhuǎn)化為實(shí)現(xiàn)目標(biāo)額度內(nèi)的資產(chǎn)，而投資是使貨幣資金轉(zhuǎn)化為資產(chǎn)，并通過(guò)資產(chǎn)的使用又使貨幣資金回流。造價(jià)是投資的一個(gè)關(guān)鍵部分和主要內(nèi)容，它包括建設(shè)工程從建設(shè)籌備到竣工驗(yàn)收所需費(fèi)用的總和，它由建筑安裝工程費(fèi)、設(shè)備工具購(gòu)置費(fèi)、工程建設(shè)其他費(fèi)用、預(yù)備費(fèi)、建設(shè)期貸款利息、固定資產(chǎn)投資方向調(diào)節(jié)稅和鋪底流動(dòng)資金等項(xiàng)組成。價(jià)格機(jī)制是造價(jià)管理的核心問(wèn)題，也是投資宏觀決策和提高項(xiàng)目投資效益的一個(gè)核心問(wèn)題。要加強(qiáng)造價(jià)管理，提高投

3、資效益，必須形成一個(gè)國(guó)家宏觀調(diào)控下，以市場(chǎng)形成造價(jià)為主的價(jià)格機(jī)制。傳統(tǒng)的預(yù)算定額制度在計(jì)劃經(jīng)濟(jì)體制下，對(duì)加強(qiáng)計(jì)劃管理，減少投資浪費(fèi)等方面起到了一定的積極作用。但隨著社會(huì)主義市場(chǎng)經(jīng)濟(jì)的逐步建立和發(fā)展，現(xiàn)行預(yù)算定額制度與之越來(lái)越不相適應(yīng)：定額中“量”和“價(jià)”沒(méi)有分開(kāi)，形成了“活市場(chǎng)”和“死單價(jià)”的矛盾，不能在市場(chǎng)中真實(shí)地、及時(shí)地、準(zhǔn)確地反映建筑產(chǎn)品的造價(jià)；現(xiàn)行預(yù)算定額中綜合程度較大，施工手段消耗部分統(tǒng)得較死，構(gòu)成工程實(shí)體消耗部分是由設(shè)計(jì)決定的，而施工消耗部分，如腳手方案、垂直運(yùn)輸?shù)葍?nèi)容應(yīng)由施工企業(yè)在確保全面履行合同的前提下自行決定，現(xiàn)行定額中，把本應(yīng)屬于競(jìng)爭(zhēng)的內(nèi)容凝固化了，不利于施工企業(yè)發(fā)揮優(yōu)勢(shì)，

4、競(jìng)爭(zhēng)取勝；現(xiàn)行預(yù)算定額帶有法定性質(zhì)和強(qiáng)制性質(zhì)，對(duì)預(yù)算定額直接費(fèi)的取費(fèi)標(biāo)準(zhǔn)，開(kāi)發(fā)商和承包商都不得隨意改變，還是計(jì)劃定價(jià)為主；現(xiàn)行預(yù)算定額計(jì)價(jià)主要由直接費(fèi)、間接費(fèi)、獨(dú)立費(fèi)、利潤(rùn)和稅金構(gòu)成，除直接費(fèi)外其余各項(xiàng)都以取費(fèi)率的形式出現(xiàn)，取費(fèi)固定化，不利于直觀地反映各項(xiàng)工程內(nèi)容的價(jià)格，并與國(guó)際報(bào)價(jià)方式差距也較大。為了有利于投資宏觀決策和提高項(xiàng)目的投資效益，必須把計(jì)劃形成工程造價(jià)的價(jià)格機(jī)制，改為國(guó)家宏觀調(diào)控下以市場(chǎng)形成工程造價(jià)為主的價(jià)格機(jī)制，也就是要在統(tǒng)一工程量計(jì)算規(guī)則和社會(huì)平均實(shí)物消耗量定額的基礎(chǔ)上，遵循商品經(jīng)濟(jì)價(jià)格規(guī)律，建立以市場(chǎng)形成造價(jià)為主的價(jià)格機(jī)制：一是全面實(shí)現(xiàn)“量?jī)r(jià)分離”。把政府發(fā)布量?jī)r(jià)合一的預(yù)算定

5、額制度，改為政府發(fā)布工程消耗量定額，單價(jià)隨行就市，變目前發(fā)布指導(dǎo)價(jià)要大家執(zhí)行改為發(fā)布市場(chǎng)信息價(jià)進(jìn)行指導(dǎo)，從而使不斷變化的價(jià)格同相對(duì)穩(wěn)定的實(shí)物消耗量相分離；二是統(tǒng)一工程量計(jì)算規(guī)則。要逐步按照國(guó)際習(xí)慣，統(tǒng)一工程量名稱(chēng)、計(jì)量單位、計(jì)算規(guī)則、項(xiàng)目編號(hào)等，既有利于指導(dǎo)市場(chǎng)，又有利于同國(guó)際接軌；三是將工程實(shí)體消耗和非實(shí)體消耗（施工措施性消耗）相對(duì)分開(kāi)。這有利于承包商發(fā)揮各自?xún)?yōu)勢(shì)，競(jìng)爭(zhēng)取勝；四是簡(jiǎn)化繁瑣取費(fèi)?，F(xiàn)行定額中各子目的造價(jià)不能直接反映，必須重新計(jì)算取費(fèi)后才能明了，各子目、各分項(xiàng)工程的造價(jià)與總價(jià)的關(guān)系模糊，簡(jiǎn)化取費(fèi)后，各分項(xiàng)及子目的造價(jià)與總價(jià)的關(guān)系變得清晰，有利于投資控制活動(dòng)和分包及設(shè)計(jì)變更部分的計(jì)價(jià)

6、；五是保留政府對(duì)重要生產(chǎn)要素價(jià)格進(jìn)行干預(yù)的權(quán)力。如對(duì)市場(chǎng)某種資源緊缺時(shí)實(shí)行最高限價(jià)，規(guī)定最低日工資水平和部分工種最高日工資限價(jià)等。造價(jià)確定與投資控制貫穿項(xiàng)目建設(shè)全過(guò)程，而對(duì)項(xiàng)目投資影響最大的設(shè)計(jì)階段。在建設(shè)項(xiàng)目的整個(gè)壽命期內(nèi)，項(xiàng)目的初步設(shè)計(jì)基本上決定了建設(shè)項(xiàng)目的規(guī)模、結(jié)構(gòu)形式、建筑標(biāo)準(zhǔn)和使用功能，形成了設(shè)計(jì)概算，確定了投資的最高限額。施工圖設(shè)計(jì)完成后，編制出施工圖預(yù)算，準(zhǔn)確地計(jì)算出建設(shè)工程造價(jià)。因此，工程設(shè)計(jì)是影響和控制建設(shè)工程造價(jià)的關(guān)鍵環(huán)節(jié)和重要階段。長(zhǎng)期以來(lái)，我們?cè)诠こ淘靸r(jià)管理中，普遍忽視設(shè)計(jì)階段項(xiàng)目的投資控制，而往往把控制項(xiàng)目投資和工程造價(jià)的重點(diǎn)放在實(shí)施階段，投入了大量的人力、物力去審查

7、或計(jì)算建筑安裝工程造價(jià)，很少考慮如何才能達(dá)到投入合理的資金，獲得美觀大方、功能齊全適用、經(jīng)濟(jì)合理的建筑產(chǎn)品。根據(jù)國(guó)內(nèi)外有關(guān)的統(tǒng)計(jì)資料表明：初步設(shè)計(jì)階段影響工程投資數(shù)額幅度的可能性為7090%，在技術(shù)設(shè)計(jì)階段（施工圖設(shè)計(jì)）影響投資的可能性為3075%；在施工階段（實(shí)施階段）的影響工程投資的可能性為5%25%?；蛘呔唧w地說(shuō)，設(shè)計(jì)階段影響工程投資的可能性為80%，而實(shí)施階段影響投資的可能性，充其量不會(huì)超過(guò)20%，即通過(guò)各種措施降低成本最大限度不外乎為20%以下。一般情況下設(shè)計(jì)圖紙一旦完成，“按圖施工”就是施工企業(yè)必須履行的原則，施工企業(yè)無(wú)權(quán)隨意變動(dòng)圖紙，也沒(méi)有時(shí)間、精力及承擔(dān)風(fēng)險(xiǎn)地去考慮優(yōu)化設(shè)計(jì)。而

8、我國(guó)普遍存在著設(shè)計(jì)部門(mén)比較保守，有的設(shè)計(jì)只圖方便、憑經(jīng)驗(yàn)而不作方案對(duì)比，甚至盲目追求安全度和設(shè)計(jì)收費(fèi)，而至關(guān)重要的概預(yù)算控制則與設(shè)計(jì)院利益無(wú)關(guān)甚至違反，因此無(wú)從控制。工程設(shè)計(jì)和工程造價(jià)本來(lái)應(yīng)該是統(tǒng)一整體的相互配合、配合促進(jìn)的兩項(xiàng)工作，而在我們的實(shí)際工作中，卻如不同道路上奔馳的兩輛汽車(chē)，各行其道，互不關(guān)聯(lián)。設(shè)計(jì)部門(mén)只管設(shè)計(jì)質(zhì)量，一般不管工程造價(jià)的高低，給國(guó)家的建設(shè)資金造成了極大的浪費(fèi)。要改變這種不良局面，在設(shè)計(jì)階段，必須加強(qiáng)工程造價(jià)和設(shè)計(jì)之間的橫向聯(lián)合，推行限額設(shè)計(jì)，逐步實(shí)行以“價(jià)”定“量”的設(shè)計(jì)方法，在項(xiàng)目的投資范圍內(nèi)，按照“安全”“經(jīng)濟(jì)”“適用”“節(jié)儉”的原則進(jìn)行工程設(shè)計(jì)，促使設(shè)計(jì)人員精打細(xì)

9、算，精心設(shè)計(jì)，達(dá)到在設(shè)計(jì)階段有效控制工程造價(jià)的目的；要優(yōu)化設(shè)計(jì)方案，其目的就是論證擬采用的設(shè)計(jì)方案技術(shù)上是否可行、功能上能否滿(mǎn)足需要、經(jīng)濟(jì)上是否合理、使用上是否安全可靠。尤其是在經(jīng)濟(jì)上，設(shè)計(jì)的優(yōu)化是很重要的控制手段，新工藝的使用、新材料的投入、一些局部設(shè)計(jì)的改變等，這些因素的變化，往往使工程造價(jià)大幅度增減。據(jù)研究資料顯示，建設(shè)項(xiàng)目的建筑系靈敏、空間平面、層數(shù)和層高、結(jié)構(gòu)和材料的選擇、設(shè)計(jì)的選型等因素，直接影響著工程造價(jià)的高低。所以，要想在設(shè)計(jì)階段控制工程造價(jià)，就一定要做好設(shè)計(jì)的優(yōu)選工作，在設(shè)計(jì)階段進(jìn)行設(shè)計(jì)招投標(biāo)和設(shè)計(jì)方案的競(jìng)選，并運(yùn)用價(jià)值工程等手段對(duì)備選方案進(jìn)行優(yōu)化，還要進(jìn)行設(shè)計(jì)方案的技術(shù)經(jīng)濟(jì)

10、評(píng)價(jià)，真正達(dá)到以最優(yōu)的設(shè)計(jì)、最經(jīng)濟(jì)的投資，建造最好的工程項(xiàng)目的目的。建設(shè)工程造價(jià)全過(guò)程控制，是工程造價(jià)管理的主要表現(xiàn)形式，是提高項(xiàng)目投資效益的關(guān)鍵所在，它貫穿于決策評(píng)估階段、設(shè)計(jì)階段、工程承發(fā)包階段、施工實(shí)施階段、竣工驗(yàn)收階段等項(xiàng)目建設(shè)全過(guò)程?？茖W(xué)周密而有計(jì)劃地分階段設(shè)置投資控制目標(biāo)，可以通過(guò)目標(biāo)控制，在項(xiàng)目投資決策、設(shè)計(jì)、發(fā)包和實(shí)施階段，把投資發(fā)生額控制在批準(zhǔn)的限額以?xún)?nèi)并隨時(shí)糾編，確保投資目標(biāo)順利實(shí)現(xiàn)，使投資估算、工程概算、設(shè)計(jì)預(yù)算、承包合同價(jià)更趨合理準(zhǔn)確，真實(shí)而客觀反映項(xiàng)目實(shí)際進(jìn)程發(fā)生額，有效防止概算超估算、預(yù)算超概算、竣工結(jié)算超預(yù)算這一“三超”現(xiàn)象的發(fā)生，最大程度地合理使用人力、物力、財(cái)

11、力，從而取得較好的投資效益和社會(huì)效益。Shallow engineering cost management and investment controlProject construction central task is to realize the project goals. From the objective sense, investment to achieve the goal of economic benefit is owner real embodiment, And project cost determination and investment of effe

12、ctive control of the engineering construction management is an important and indispensable part of project management has a special position. As China's economic system reform, the national economy continues to develop, how to strengthen the engineering cost management, improve the project inves

13、tment benefit? This is what the current investment and cost reform a major issue.Cost and investment in the development of national economy and social economic activities, have a lot of consistent place, but not a concept equivalent. Judging from the purpose is to make the investment, improve the am

14、ount of cast currency can guarantee, and realize value-added backflow, And improve cost is to make the investment project engineering price level control at target within the quota, Judging from behavioral process, investment behavior process is capital investment + project implementation + project

15、control + capital recycling, the cost of the behavior process is cost sure (including investment estimation, design budgetary estimate and construction drawing budget) + process control + the final accounts of the completed project. Investment behavior process than the cost of behavioral process lon

16、ger. With the operation process, cost of capital is make monetary fund transform for achieving goals within the line of assets, investment is make monetary fund transform for assets, and through the use of assets and monetary fund backflow.Investment cost is a critical part of and main content, it i

17、ncludes the construction project from construction preparatory to completion acceptance of the cost of combined, and it consists of building the cost, equipment tools is, the engineering construction other fees, reserve, interest interest, tax for fixed assets investment and the current funds and so

18、 on a composition. The price mechanism is the core of cost management in the problem, but also investment macro decision and improves the project investment benefit of a central issue. To strengthen the cost management, increase the investment effects, must form a under the state's macroeconomic

19、 control, taking market mainly formed cost price mechanism.The traditional budget norm system under the planned economy system, to strengthen the investment plan management, reduce waste aspects have certain positive role. But with the socialist market economy is gradually establish and develop, the

20、 current budget norm system and the increasingly does not adapt: quota of "quantity" and "price" no separate, and formed a "living market" and "dead unit price", the conflict can't in the market truly, promptly and accurately reflecting the cost of buildin

21、g products, The current budget ration of comprehensive degree bigger, construction means consume part is dead, stockings constitute engineering entity consumption part is decided, and by the design of construction cost parts, such as feet hand scheme, the content such as vertical transportation shou

22、ld be by construction enterprise in ensuring all-round to perform the contract under the premise of themselves, the current norm, should belong to the contents of the NingGuHua competition, to the detriment of construction enterprise and advantage, competition to win; The current budget norm with le

23、gal nature and forced properties of budget ration direct fee fees standard, developers and contractors are altered arbitrarily, or planned pricing for the Lord; The current budget quota valuation mainly by direct fee, indirect fee, independent fee, profit and taxes constitute, in addition to direct

24、fee to take everything correctly outside the rest rate's form, and fees immobilized, go against intuitivey reflect the project content price, and with the international quoted price way gap bigger also.In order to which investment macro decision and improve the benefit of investment project, mus

25、t the plan formation of engineering cost price mechanism, instead of under the state's macroeconomic control by market mainly formed engineering cost price mechanism, was also must in unity quantity calculation rules and social average real consumption quota, follow the commodity economy based o

26、n the law of value, establishment of market mainly formed cost price mechanism: one is to fully realize "price volume separation. The government issued the unity of quantity and price budget norm system, instead of the government issued engineering consumption quota, unit price for seven, becom

27、e currently issued guided prices wants everyone to execute instead released market information, thus making the price guidance to the price of changing with relatively stable physical consumption phase separation, 2 it is unified quantity calculation rules. Will gradually according to international

28、habit, unified quantities name, unit of measurement, calculation rules, project Numbers is not only beneficial to the market for guidance, etc, but also with the international community, Three is to engineering entity consumption and non entity consumption (construction measure sex consume) relative

29、 apart. This is helpful to the contractor play to their respective advantages, competition to win; The fourth is simplified trival fees. The current norm of each ZiMu cost cannot directly reflect, must recalculate fees can be known, ZiMu after each and every item construction cost of the total value

30、 of the relationship with fuzzy, simplify the fare, each partial and ZiMu cost and price relationship became clear, which investment control activities and subcontractor and design the variation valuation, Five is reserved to the government of important factors of production price intervention power

31、. As to the market some resources when the highest price fixing, fixing minimum daily wages level and some type of highest daily wages limit etc.Cost determination and investment control throughout the whole project construction, project investment that has the largest effect on stage of design. In

32、construction projects on the life period, preliminary design of the project of construction project basically decided the scale, structure, construction standards and use function, formed design budgetary estimate, determine the investment ceiling. After the completion of the construction drawing de

33、sign, formulate construction drawing budget, accurately calculate construction engineering cost. Therefore, engineering design is to influence and control of construction engineering cost of key sectors and an important stage.For a long time, we in the construction cost management, ignored in common

34、 design phase project of investment control, and often take control project investment and project cost focuses on the implementation stage, put in a great deal of manpower and material resources to review or computing architecture installation project cost, seldom consider how to reach into reasona

35、ble fund, acquire beautiful generous, complete functions applicable, reasonable economy construction products. According to the domestic and foreign relevant statistics show that the preliminary design stage affected the project investment amount the amplitude of the possibility for 70-90 percent, i

36、n the technical design stage (construction design) affect investment possibilities for 30-75%, During the project construction phase (the implementation stage effect of project investment possibilities for 5% - 25%. Or specifically, design phase affect the project investment possibility to 80%, and

37、the possibility of the implementation stage affect investment, at best not exceed 20%, namely through various measures to reduce cost utmost nothing more than 20 per cent for the following. Normally design drawings once completed, "according to drawing construction" is the principle of con

38、struction enterprise must perform, construction enterprises shall not be entitled to optional change drawings, also have no time, energy and take risks to consider optimization design. And our country there are generally design department conservative, some design only figure convenient, with experi

39、ence without scheme contrast, even blind pursue safety and design fees, and budget control is vital interests with the design institute has nothing to do, so don't even break the control.Engineering design and project cost is supposed to be a unified whole of mutual coordination and cooperation

40、to promote the two tasks, and in our practice, but like a different path Benz two car, village populated, without relevance. Design department; the design quality and general regardless of engineering cost, or to the construction of the country caused a great waste of money. To change this situation

41、, adverse in the design stage, we must strengthen the construction cost and design between horizontal cooperation, promote design-limited, gradually executed with "price" fixed "quantity" design methods, in the project investment scope, according to "safe" "economy

42、" "application" "frugal" principle for engineering design, prompting designers have carefully, elaborate design, achieve in the design stage effective control of the project cost purpose; To optimize the design of argumentation, the purpose of which is to adopt the design sc

43、heme is it technically feasible, function can satisfy the need, economically whether reasonable, whether using on safety and reliability. Especially in economy, design optimization is important means of control, a new process of use, new material of dedication, some local design change etc, these fa

44、ctors change, often make engineering cost greatly increase or decrease. According to research data shows, the department of construction project is sensitive, space layout, layer number and layer are tall, structure and the choice of materials, design of the selection of the factors, the direct impact on the discretion of the engineering cost. So, want to control the engineering cost in the design phase, she will do it well design optimiz