Research On Cost Management Of Baht Construction Project From The Auditors’ Viewpoint

With the establishment of socialist market economy gradually and the speeding up of urbanization,our architectural market has entered a new development stage.As a result of the price level of index has been rising steadily and wages have gone up,construction cost has increased quickly.Cost-control mechanism provides a standard model for the implement of a comprehensive enterprise cost control,for the establishment of enterprises,implement,maintain and improve cost control system plays a "source" and "radical" on the basis of the guiding role.Construction project is to act as the centre of architectural enterprise cost management;the project cost is directly related to the profit and loss of business efficiency,and the fate and the future.However,construction project cost management is the important part of construction project management.In the regulated market conditions,the low-cost competition is the most competitive advantage in the construction business.The effective management for construction project cost is a profit guarantee of architectural enterprise and impact economic efficiency of enterprises directly.How to low cost,how to strengthen project cost management.Consequently researching project cost control has got the practical significance to enforce the market competitive power of construction enterprise.Taking BAHT engineering project as the research object,first of all,summarizes the project’s meaning and characteristics.at the same time,introduces the engineering project cost management principles and methods.And then introduces the relevant background of the project,emphatically expounds the investment of project schedule,and from four aspects,quality,progress,safety and civilization shows the project management system.Finally from the angle of audit,with 6#as an example,auditing the quantity of construction project cost,artificial cost,cost of raw materials and machinery equipment.During audit,found some problems in cost management,such as repeat calculation quantities,labor consumption over the expected budget,material price and consumption over budget and mechanical equipment consumption record is not true.From two aspects of subjective and objective,analyses the reasons,and aiming at the existing problem of the project,put forward countermeasures and suggestions for improvement.