In the compilation practice of 10, we experienced an era of frequent ups and downs of R price and turbulent construction market. In particular, the party and the state proposed to establish a socialist market economic system, which broke the traditional concept and years of customary practices. In order to adapt to the establishment of socialist market economic system, promote the reform of investment management system, strengthen the management of project cost, and make the project construction conform to the operation law of market economy, many departments have once again begun to organize the formulation and revision of investment estimation indicators. This paper reviews and summarizes the development of this _r project in 10 years, and puts forward the following compilation methods for reference on how to do a good job in compiling investment estimation indicators.
1 Principles and guiding ideology of indexing
The compilation of investment estimation indicators should follow the national policies, laws, regulations and rules, and the projects compiled must conform to the national industrial development policy, meet the needs of reform and development, and meet the requirements of establishing a socialist market economy. Indicators should be easy to understand, adjustable and convertible, which is convenient for managers, investment decision makers and professional and technical personnel of design and consulting units to master and use. The establishment of indicators should be based on the principle of separation of quantity and price, and accurately determine the "quantity", that is, the main engineering quantity, labor and material consumption, machinery use fee, main equipment and installation fee. Price, according to the market information price, that is, directly use the market information price to compile the index base price, directly use the market information price released by the local cost management department during the compilation period for price exchange, and then compile the investment estimate according to the prescribed calculation procedures and methods.
This method is very different from the traditional budget system, that is, using a fixed budget unit price to get the value, adding the price difference to adjust, and then calculating various expenses. The change of method, the fact L is the change of idea. From the perspective of reform and development, it is an inevitable trend that the fixed budget unit price is gradually integrated with the market information price, and all engineering cost management departments are trying or have been trying to narrow the gap between the two prices. Therefore, for the investment estimation of the pre-construction work, the market information price is directly adopted, which reduces the work links, and the information is easy to capture, the calculation method is simple and clear, and the operation is convenient, which can also meet the depth requirements of the pre-construction work. When compiling indicators, correctly handling various expenses and their relationships is beneficial to management and the use of indicators. The basic idea is to reasonably divide IJ expenses, unify the comprehensive rate of manufacturing industry, simplify the calculation method, and realize macro management and effective control through rate adjustment.
2 index preparation content and performance
The difference between the investment estimation index and the budget estimate quota is that the budget estimate quota mainly reflects the consumption of labor and machinery necessary to complete the unit engineering quantity, while the investment estimation index mainly reflects the total cost of the whole construction project during the construction period. Considering the continuity of work, investment estimation and budgetary estimate are interrelated, and budgetary estimate quota is also the calculation basis of investment estimation index. Therefore, the investment estimation index should still reflect the compilation content through quantity, price and cost. According to the composition of the construction project, the engineering quantity should be divided into three levels: comprehensive index, single index and sub-index Among them, single indicators and some indicators are mainly used for adjustment, modification and expansion projects with poor personality when comprehensive indicators are applied to actual wool projects. Comprehensive indicators should include the total cost of the construction project during the construction period; Partial indicators generally only show the construction and installation costs, equipment and tools purchase costs and equipment installation costs.
There are three main methods to determine the' quantity': one is to make statistical analysis of several similar electronic processes; Several are typical engineering optimization calculations; The third is to comprehensively expand the range difference multiplied by the budget estimate quota. These three methods, especially which method to adopt, must be combined with their long-term accumulated work experience in order to finally determine a reasonable value. Moreover, the level of indicators should be basically consistent with the consumption level of actual projects. The determination, adjustment and conversion of price comparison has always been a difficult problem in index compilation. Because of the vast territory of China and the great differences in prices between regions, the' quantity' can be basically the same as the indicators used nationwide, and can be used as a measure and control standard, but the prices cannot be unified. Because it is closely related to the local market price at the construction site. Therefore, some people think that indicators only reflect "quantity" and not price. However, from the use effect, the content of the index is not intuitive enough and difficult to operate, and most people can't use the concept of' quantity' to evaluate the project.
3 Specific calculation procedures and methods
3. 1 construction and installation engineering cost (l) labor cost: index labor cost _L days only labor cost. (2) Material cost: this indicator is the quantity of main materials x the unit price of each material, and other material costs are calculated as% of the main material cost. (3) Machinery use fee: calculated as% of the project cost. (4) Other project costs: (1) Ten (2)+(3)X other project rates. (5) Comprehensive cost: (1)+(2)+(3)+(4)x comprehensive rate.
3.2 Equipment cost Main equipment cost: quantity of main equipment x unit price of each equipment; Other equipment costs are calculated as% of the main equipment costs.
3.3 The equipment installation fee is calculated as% of the equipment fee.
3.4 Other costs of engineering construction (1) Management fee of the construction unit: (1)+(2)+(3)x rate; (2) Land use fee: according to local regulations. (3) Reserve fund: (1)+(2)+(3)x 10%. (4) Production reserves, including personnel training fees and working capital. (5) Loan interest during construction. (6) Adjustment tax for investment direction. (7) Risk premium (price difference reserve).
3.5 When estimating the total investment, it is necessary to reflect the proportion of various expenses in the index performance, which is also one of the important functions of the index base price. In addition, due to the different characteristics of each project, the customary practices of various departments are also inconsistent. Therefore, there is no need to unify the expression of indicators. The meanings of various expenses in the above calculation are explained in the following related expenses respectively.
4 Determination of several fees and rates
4. 1 Comprehensive rate of construction and installation The construction and installation engineering costs refer to the construction engineering costs and other installation engineering costs (except equipment installation). The cost of equipment installation works shall be calculated separately. Comprehensive expenses include other direct expenses, site expenses, indirect expenses, planned profits, taxes and other contents. When calculating the comprehensive cost of construction and installation, the rates, calculation bases and calculation methods of various departments and regions are different. However, no matter how to calculate, theoretically similar projects can always get a comprehensive value. Therefore, many departments and regional engineering cost management departments have formulated the comprehensive rate of construction and installation to simplify the calculation. Because the market information price is used in the preparation of investment estimation index, the base for calculating comprehensive cost has changed, so the current comprehensive rate cannot be directly used.
The concrete solution is: based on the price in a certain period in Beijing, calculate all the expenses with the fixed budget unit price, current rate and calculation method at that time, and then exchange the market information price for the price, and calculate the index comprehensive rate to make it equal to the actual cost. Different items are measured separately. First, determine the comprehensive rate of construction and installation in Beijing, and then determine the adjustment coefficient of this area (or city), so as to determine the comprehensive rate of construction and installation in other areas (or cities). Its meaning is: reduce the rate in Beijing first, and then calculate the rate in other regions. Using the above method to calculate the construction and installation engineering cost greatly simplifies the calculation complexity. Moreover, in the feasibility study stage, many design conditions are not clear, so it is impossible to make detailed calculations. Therefore, this method should be simple and feasible and meet the requirements. From the perspective of the reform and development of project cost management in the future, if the market information price is gradually introduced into the valuation method, the fixed budget unit price will eventually merge with the market information price, and the determination of various fees and rates will be adapted to it, and the comprehensive rate of construction and installation will not be reduced. By then, it will be easier to compile and use the indicators.
4.2 Other engineering costs and rates Other engineering costs are the actual costs of construction and installation projects, which are part of direct costs. Including some sporadic project costs and some consumption that was not calculated when compiling indicators. This part of the cost should be considered whether it is an index or an estimate. However, in the estimation stage, some factors are still uncertain; It is also related to the method of determining' quantity' when compiling indicators. Therefore, it is appropriate to use the rate method to calculate this cost. According to the actual situation of the project, the compiler can determine the rate of other projects, or determine a range for reference when calculating the time consumption of other projects. It is worth reminding that, as a compilation method of investment estimation indicators, the determination of other project rates can be used as a means to adjust the overall level of indicators.
4.3 Equipment fees and equipment installation fees and rates The purchase fees of equipment and tools refer to the purchase fees of equipment, instruments and meters. And the necessary spare parts that need to be installed and not installed within the design scope of the construction project. The equipment cost in the index should list the model, specification, quantity and price of the main equipment. The equipment price should reflect the market information price, including the equipment transportation and miscellaneous fees (transportation fees, handling fees of supply and marketing departments, packaging fees, procurement and storage fees, etc. ). Equipment transportation and miscellaneous fees can be calculated according to the original price of the equipment. Freight and miscellaneous fees shall be set by each department. Other equipment only represents the proportion of the main equipment cost. Equipment installation fee is usually calculated according to equipment installation fee. Because in the estimation stage, it is not necessary to accurately calculate the required man-days and it is difficult to determine the degree of equipment manufacturing and processing (some installations in actual projects have been included in the equipment fee), the equipment installation fee accounts for a small proportion of the equipment fee. Therefore, when compiling indicators, it is best to calculate the equipment installation rate through actual projects. According to different engineering categories, and considering the engineering quantity and installation difficulty of equipment installation, the equipment installation rate is determined respectively. Calculate the equipment installation fee by multiplying the equipment installation fee by the equipment installation fee.
4.4 Other expenses and rates of engineering construction There are various other expenses of engineering construction, which are mainly calculated according to the documents formulated by relevant departments. In the estimation stage, all the expenses paid by the construction unit during the construction period can be merged into the management fee of the construction unit for rate calculation. Including the operating expenses of the construction unit, research and test fees, survey and design fees, engineering insurance premiums, power supply subsidies, power construction funds, water resources fees, etc. The cost of land acquisition and demolition (including land acquisition and demolition, compensation and other expenses) varies greatly, so a sum of expenses can be estimated or not, according to local specific conditions and relevant regulations. Reserve funds refer to unforeseen items and expenses, which should be listed separately. In the preparation of the actual project investment estimate, it can be calculated item by item according to the relevant documents, or it can be preliminarily estimated with reference to the indicators. In recent years, the proportion of other costs of L-line construction in the total project cost has been rising, and the proportion is getting bigger and bigger. Set up expenses skillfully, increase all kinds of expenses, allow posting fees, eat the same pot of rice on the national construction day, and repeat calculations. These costs are finally passed on to the project cost L, which leads to the project cost inflation out of control. For example, project supervision should be the content of construction unit management. If the project supervision fee is spent, the management fee of the construction unit should be reduced and the expenditure cannot be repeated. Wait a minute. After the merger and simplification, the unified formulation of rates is conducive to controlling investment and macro-control from the total amount.
4.5 The total project cost and total investment should include all expenses during the construction period, but due to some uncertain factors, it is often impossible to do so. Therefore, the construction cost of the L-II project, that is, the total cost of the project, should be taken into account when compiling the investment estimation index. The concept and scope of total investment is greater than the total project cost, and it should also include price difference reserve, loan interest during construction, investment direction adjustment tax, production reserve, etc. Theoretically speaking, this item should be the content of other expenses in the construction of cloth city, but the concept and calculation method are different. It is suggested that this cost should not be included in the index, but should be considered together when preparing the investment estimate. The price difference reserve is mainly related to the construction period and the price change during the construction period, which is a dynamic factor. In fact, it is more accurate to switch to a venture fund. By introducing the concept of venture capital, more uncertain factors can be integrated.
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