Research On Project Cost Tracking Audit Based On Bill Of Quantities Pricing Model

Construction project tracking audit is an important part of project management during the project construction period.Project cost tracking audit is an important part of construction project tracking audit,and the project cost audit is based on the bill of quantities pricing model.To conduct follow-up audit in the project construction cycle,timely feedback the problems found in the process,and avoid the economic loss of the owner.In recent years,China's basic construction field has developed rapidly,and the construction scale has become larger and larger,and the state's supervision of construction projects has been more and more in place.Although the country has introduced a series of laws and regulations in the 1980s and 1990s to regulate construction engineering activities,it has played a certain regulatory role in the construction field and engineering quality.But,there are still most investment main body lack of understanding of construction project supervision,regulation ability is limited,this leads to the construction of investment efficiency reach the desired effect,therefore,these investors to start with the tools of audit to regulatory capital construction activities,to control investment.But the traditional post audit due to the intervention time lag,only the control of settlement stage play a role,but at this moment the most costs have actually occurred,it is difficult to save money audit result.Follow-up audit makes up the defect of the post audit,when the project has been involved,to the whole process tracking audit of construction projects,and discover the problems existing in the process of project implementation and timely feedback to instruct the auditees to carry out the rectification,has reached the purpose of saving investment.But at this time the whole process tracking audit has not yet formed the perfect theoretical system,so the study of construction project follow-up audit would help improve the audit theory system,and provide theoretical basis for the implementation of the tracking audit,can effectively control costs,save investment.Therefore,the overall promotion of the whole process tracking audit model is conducive to improving the transparency of construction project implementation and regulating the construction market.Therefore,the research of this topic is the need of the whole construction market,especially the project tracking and auditing standardization.This paper based on the quantities bill valuation mode of construction cost whole process tracking audit perspective,this paper respectively from theory and case analysis two aspects of construction project engineering cost whole process tracking audit to conduct a comprehensive system is introduced.This paper elaborates on the six stages of project decision-making stage,investigation and design stage,bidding stage,contract confirmation stage,construction stage and settlement stage.In the theoretical elaboration,this article summarized the main content of each stage tracking audit,the audit work focus;In case analysis part,this article selects the typical case of each phase tracking audit work in detail,and puts forward some countermeasures in response to the audit found that the problem,as to the purpose of the audit.At last,this paper makes a proper analysis of the existing problems in the whole process of tracking and auditing of engineering cost,and puts forward countermeasures in the scope of knowledge competence.Therefore,through the research on the project cost tracking audit,this paper can provide certain business reference for the investment control of the construction unit,which has certain application value.