Research On Construction Project Cost Based On Bill Of Quantities

With the improvement of economic openness,the market situation facing Chinese construction enterprises is becoming more and more serious.In the face of this situation,it is the focus of the development of Chinese construction enterprises to reduce the cost and increase the profit competitiveness.The ministry of construction began to carry out the bill of engineering in 2003.In order to meet the development needs of the construction industry,it is very important to study the cost control of construction project in the inventory model.At first,this paper studied the background of China's implementation of bill of quantities,this paper introduces the "construction project quantities list valuation specification"(GB50500-2013)and the characteristics of content,and carefully studied the advantage of the bill of quantities pricing mode and implementation value.Secondly,according to the valuation standard,carefully discusses the bidding and contract stage,construction stage and completion settlement stage characteristics and pricing mode of cost control methods and measures.And then expounds the concept of "change" camp,compare the characteristics of the business tax and VAT tax,analyzes its characteristic,through analyzing the characteristics of the VAT deduction and the main two decision factors,to explore the relationship between taxation and pricing system.By combing and case analysis involves two measures of the determinants of the VAT deduction,determined the impact on project cost after VAT,the significance of and analyzes the possible causes of tax increase.Finally,the paper analyzes the two actual engineering case,the first use of earned value analysis method to carry on the dynamic analysis of the project cost,the second compared to calculate the cost of business tax and value-added tax environment to explore the impact on project cost after tax reform.The cost research of the construction project should be refocused on the pre-construction and bidding stage of the construction project.And the implementation of the tax reform policy has brought great impact on the construction project cost,through calculation and analysis of influencing factors as you can see,it mainly reflects in the cost plan and cost control on the two links,namely,to establish and carry out the construction plan is the core of lower taxes.By deducting VAT on purchase of VAT condition,completes the project cost management after tax reform will focus on:(1)in lower taxes related solutions to the material supplier qualification,such as the subcontractor's ability to adequately consider;(2)the construction of a scheme and a tax cut;(3)when making payments or obtaining funds,the time and amount of the tax credit shall be fully grasped.