工程预决算编制中问题研究及控制及管理探析.docVIP

工程预决算编制中问题研究及控制及管理探析摘要： 随着工程建设项目的逐渐增多，给经济社会发展带来了诸多的有利因素，同时也伴随着更多的工程项目施工建设中的一系列问题。全面加强工程预决算编制的有效控制和管理，能实现对工程项目的整体把握，尤其是涉及到工程建设中的项目投资状况分析、经济监督手段、招投标、经营水平等多方面的内容，形成科学性、规范性、权威性集中的工程特点和需求。本文在全面分析工程预决算编制过程中出现的主要问题和现状，从而全面提出适合工程项目建设发展的预决算编制的控制方法和管理手段，为企业在工程投资情况、项目运行状况、企业经营模式等，构建推动企业全面发展的工程预决算编制。 Abstract: Along with the gradual growth of engineering construction projects, many favorable factors has been brought to the economic and social development, meanwhile, a series of problems are encountered in more engineering projects construction. To strengthen the effective control and management of the preparation of the engineering budget and final accounts can achieve the project’s overall grasp, especially relates to the contents, such as investment analysis of engineering construction project, economic supervision means, bidding, management level etc., form a scientific, normative, authoritative centralized engineering characteristics and requirements. In this paper, the main problems and status in the process of preparation of the engineering budget and final accounts were made a comprehensive analysis, and then, the control method and management means of preparation of the engineering budget and final accounts which adapts to construction and development of engineering project were put forward, so that enterprises construct and promote their preparation of engineering budget and final accounts with comprehensive development in project investment conditions, project operation conditions and business model. 关键词： 工程预决算；编制；问题分析；控制；管理 Key words: engineering budget and final accounts；preparation；problem analysis；control；management 中图分类号：TU71 文献标识码：A 文章编号：1006-4311（2012）24-0058-02 0 引言 工程预决算编制是工程项目施工过程中一个重要的项目，尤其是控制和管理手段的有效应用，能充分实现企业工程建设的利益最大化，牵涉到工程项目的经济收效和整体功能的提升，细化每一个管理的环节，增强预决算编制的控制和管理，提高预决算编制的质量，从而实现建设过程项目的整体推进。 1 概述工程预决算编制中的主要内容和特征表现 1.1 精打细算的经济评价方式 精打细算是实现资金最大化的有效方式，在工程项目建设上，预决算编制是细化工程管理中的每一个环节，是绝不可少的一种有效手段。综合对项目建设全过程的成本预算，包括开工、施工、完工等各个阶段，制定可行的资源计划，对人力、设备、材料