附錄1HowtoimproveconstructionprojectcostcontrolAconstructionprojecttheimportanceofcostcontrolofconstructionprojectcostcontrolofprojectsthroughtheentireprocess,thatis,decision-makingphaseoftheproject,theprojectdesignstage,projectimplementationandcompletionstagesofphaserelatedtotheconstructionprojectcostcontrol.Statisticsshowthatthedecision-makingstageintheprojectanddesignstage,theimpactofthepossibilityofprojectcost30%-75%,andintheimplementationphaseoftheimpactofthepossibilityofprojectcostisonly5%-25%.Itisobviousthatthekeytocostcontrolistheimplementationoftheprojectpriortodecision-makingandthedesignphaseoftheproject,theprojectisthedecidingfactorindecision-making,andisakeyfactorindesign.Controlprojectcostnotonlytopreventbreakthroughinvestmentlimit,meaningamoreactiveistopromotetheconstruction,engineering,anddesignunitstostrengthenthemanagementofhuman,materialandfinancialresourceswithlimitedresourcescanbefullyutilizedtoobtainthebesteconomicandsocialbenefits.Sodoagoodjobinprojectcostcontrol,toensureandacceleratetheeconomicdevelopmentthinkinghasacertainsignificance.Second,constructionprojectcostcontrolmeasuresforconstructionprojectcostcontroliseffectivedecision-makingintheinvestmentphase,designphase,constructionphasecontract,thecontractimplementationphaseoftheconstructionprojectcostcontrolintheamountoftheapprovedprojectcostlimit,occuratanytimetocorrectdeviations,andensuretherealizationofinvestmentobjectivesoftheprojecttovariousconstructionprojectsinareasonablemannertotheuseofhuman,materialandfinancialresourcestoobtainbetterinvestmentreturns,andultimatelytoenablethecompletionofauditedaccountstocontroltheamountofthebudgettoavoidthethreesuper-phenomenon,inordertoeffectivelycontroltheprojectcostshouldbedoingtheworkofthefollowingaspects:(a)decision-makingphaseoftheprojectcosttodeterminethecostofcontrolengineeringandcontrolprojectsthroughtheentireprocess,butthetechnicalandeconomicdecision-makingstagesofpolicy-making,projectcostoftheprojectverymuchaffectedbysomething,especiallytodeterminethelevelofconstructionstandards,buildingsiteselection,technologyselection,equipmentselection,etc.,isdirectlyrelatedtothelevelofprojectcost.Accordingtothedatainvariousstagesofconstructionprojects,investmentdecision-makingphaseoftheimpactofthehighestdegreeofprojectcost,foratotalof80-90%.Therefore,thedecision-makingphaseoftheprojectistodeterminethecontentofthedecision-makingprojectcostbasis,adirectimpactondecision-makingphaseofthevariousconstructionphasesoftheprojectcosttodetermineandcontrolwhetherornotscientific,reasonablequestion.First,thepreparationofestimatesoftheneedforinvestment.Preliminaryestimatesofcapitalinvestmentisanimportantpartintheworkofone.Decision-makingdocument,itisresearch,analysisoftheconstructionprojectanimportantbasisforeconomiceffects.Workintheeconomyshouldbereflectedinthedesignofpracticalcontent,reflectingthebuildingoftheregionseconomicsituation,startedfromtheestimatesreflectedtheaccuracyandcompletenessoftheconstructioninvestmentproject.Second,theinvestmentmustbedesignedtoestimateatruereflectionoftheinvestmentestimatesshouldberealisticandreflectthedesignofcontent,whichrequiresdesignersandprojectfromtheengineeringcontentofthesizeofatruereflectionofdesignintent.Themaintechnologytoberelativelymoreprograms,programstooptimizethedesignoftheprogramisnotonlytechnicallyfeasiblebutalsoeconomicallymorereasonable.Therefore,theprojecteconomy-buildingprogramsfromthebeginningoftheoptimization,itshouldpenetrateintothewholeprocessdesignedto,inaccordancewiththeprinciplesofprojectcostmanagement,areasonableestimateofprojectedchangesinavarietyofdynamicfactors,asfaraspossible,donotplayenoughtostayinvestmentgapThisisthepreparationofestimatesofkeyinvestmentisalsoanimportantbasisforthenextstage.(B)thedesignphaseofprojectcostcontrolprojectengineeringdesignwastoconductacomprehensiveplanningandspecificintenttodescribetheprocessofimplementationisthesouloftheconstruction,dealingwithtechnologyandthecriticallinkineconomicrelations,istodetermineandcontrolthefocusofprojectcoststage.First,optimizeddesign,thedesignofeffectivecontrolofprojectcostifthequalityandtrytomeetthenationalrequirements,functionsareusedtomeetrequirementsrelatedtoconstructionprojectsonlyaone-timeinvestmenttomeettheapplicationrequirements,notonlyconstructionprojectsrelatedtothenumberofone-timeinvestment,butalsointhecompletionAfterdeliveryoftheimpactoftheeconomicbenefitsoftheproject.Foreignexpertspointedoutthatalthoughthedesignoftheprojectcostsrepresentasmallproportionoftotalinvestment,lessthan1%,buttheimpactofitsprojectcosttoachievethelevelof75%.Itisclearthattheprojectdesignstagetodoagoodjobofcostcontroliscosteffectivecontrolofthekey,re-construction,lightdesignconceptmustbeovercometocontrolthecostoftheprojectdesignshouldstart.Therefore,theconstructionunitsanddesignunitsinthereviewofthedesign,attentionshouldbepaidtodesignoptimization,theuseofvariousindicatorsoftheoverallplanofthefactory,industrialbuildingdesignanalysisofspacecomparedtothedesignofthesetwoaspectsoftheprojectcost,notonlyhaveasignificantimpact,andaftertheconstructionandoperationoftheproduction,managementhasasignificantimpact.Second,theimplementationofprojectsdesignedtocontrolprojectcostlimit,inthedesignprocessusedinthedesignlimit.Theso-calledlimitisinaccordancewiththeapproveddesignoftheinvestmentfeasibilitystudytoestimatethepreliminarydesignofthecontrol,inaccordancewiththeapprovedbudgetforthepreliminarydesignofthetotalcontrolofthetechnicaldesignandconstructiondesign,atthesametimeensurethatthegoalsoftheprofessionunderthepremiseoftheuseoffunction,accordingtotheallocationofinvestmentlimitcontroldesign,andstrictlycontrolunreasonablechangetoensurethatthetotalamountofinvestmentwillnotbeabreakthrough.Thepreliminarydesignstageshouldbeinaccordancewiththeapprovedfeasibilitystudystageoftheinvestmentestimateforthelimitdesign,controlofbudgetestimatesdonotexceedtheinvestment,mainlyinengineeringandequipmentis,thecontrolmaterial.Tothisend,thepreliminarydesignphaseofthelimitamountofdesignengineeringphaseofthefeasibilitystudyshouldbevalidatedandequipmentdesignengineering,materialstandardsasthebasis,thefeasibilitystudystageofcertaintypesofprojectsisnoteasytodeterminetheamountoflightdesignanduniversaldesignorSimilarprojectshavebeenbuilttodeterminetheamountofphysicalworks.Quotaatthepreliminarydesign,thedesignoftheprofessionalstafftoenhanceawarenessofprojectcost,instrictaccordancewiththedecompositionofthelimitdesignandcontrolofinvestmentprojects,aswellastoensurethatundertheconditionsoftheuseoffunctionaldesign,soughttoprojectcostcontrolandengineeringinthelimit.(C)theimplementationphaseofprojectcostcontrolprojectistheimplementationphaseoftheformativestagesofbuildingphysical,human,materialandfinancialresourcesofthemainstageofconsumption.Largeprojectsinvolvingawiderangeofinfluencingfactors,andconstructioncycles,policychanges,materialsandequipmentprices,largefluctuationsinmarketsupplyanddemandandsoon.Toimprovethequalityoftheconstruction,controlprojectcost,investmentreturnstoplay,itisnecessarytotheimplementationphaseoftheprojecttostrengthenprojectmanagementandoversightfunctionsinordertoenhancethefullrangeofconstructionprojects,thewholeprocessofcostcontrol.Duetothecomplexityofconstructionprojects,theimpactoffactorsofvariabilityofthecharacteristicsoftheimplementationphaseofprojectsoftenhavesomeunexpectedcosts.First,theeffectivecontrolofengineeringchangeandeconomicaccessattheprojectsiteconstructionprojects,engineeringandon-sitevisachangeisinevitable,butthereiscapacitytocontrol.Duringtheconstructionplansinordertopreventloopholesinthedesign,withtheexceptionoftheauditchecksshouldPartyBinajointhearingofthedrawings,thetechnicaladviceanddesigntoeliminate,inaword,shouldbestartedpriortotheeradicationofthe.Designchangesshouldbeadvancedasfaraspossible,changeoccurredearlier,thesmallertheloss,thegreaterthecontrast.Tothisend,thedesignofchangemanagementmustbestrengthenedasmuchaspossiblethedesignchangecontrolearlyinthedesignphase,inparticulartheimpactoftheprojectcostformajordesignchanges,butalsotouseaccountsafterthefirstsolutiontochange,sothattheeffectivecontrolofprojectcost.Second,arigorousexaminationofthebudgetinaccordancewithconstructionplantheprogressoftheconstructiondesignplansandtheactualprogressoftheconstructionsite,constructionplansapprovedbudgetintime.third,in-depthatthescenetocollecttherelevantinformationandmastertheconstructionoftheprojectconstructionprocess,pre-trialandthecostofpricecontrolofficersoftengototheconstructionsite,seeconstructionofthecontroldrawings,sometimeswiththesupervision,thegeneralcontractorandconstructionpersonnelinaninformaldiscussion,understanding,thecollectionofprojectinformation,timelyinformationondevelopmentsonsite；toassistownersinatimelymannerduetodesignchangestoaudit,on-sitecostofvisas,etc.,andadjustthecontrolobjectives,andfortheeventualsettlementoftheprojecttoprovideabasisandmakethenecessarypreparations.Third,attheendoftheconstructionprojectcostcontrolandinvestmentinthedeterminationofthesubstanceoftheprincipleistheuseofscienceandtechnologyandeconomicandlegalmeanstoaddresstheconstructionactivitiesoftechnicalandeconomic,businessandmanagementofpracticalproblems,onlyinthevariousphasesofprojectconstruction,theuseofscientificmethodsandrealisticvaluationofthevaluationbasis,areasonableestimateofinvestment,thepreliminarydesignofthebudgetestimatesandworkingdrawingsinordertoimproveinvestmentreturns.References:JoelDeanCapitalbudget；FamaMillerFinancialManagement；HarryMarkowitzModernPortfolioTheory附錄2如何搞好建設項目的工程造價控制一、建設項目工程造價控制的重要意義建設項目的造價控制貫穿于項目的全過程，即項目決策階段、項目設計階段、項目實施階段和竣工階段都關系到建設項目的造價控制。統計資料顯示，在項目決策階段及設計階段，影響建設項目造價的可能性為30%-75%，而在實施階段影響建設項目造價的可能性僅為5%-25%。顯而易見，控制工程造價的關鍵就在于項目實施之前的項目決策和設計階段，項目決策是決定因素，而設計則是關鍵因素。控制工程造價不僅僅是防止投資突破限額，更積極的意義是要促進建設、工、設計單位加強管理，使人力、物力、財力有限的資源得到充分的利用，取得最佳的經濟效益和社會效益。因此做好工程造價的控制工作，對保證和加速思經濟發展具有一定意義。二、控制建設項目工程造價的措施建設工程造價的有效控制就是在投資決策階段、設計階段、工程發包階段、合同實施階段把建設工程造價的發生額控制在批準的工程造價限額以內，隨時糾正發生的偏差，保證項目投資目標的實現，以求在各個建設項目中能夠合理地使用人力、物力、財力取得較好的投資效益，最終實現使竣工決算控制在審定的概算額內，避免“三超”現象的發生，為了有效控制工程造價，應做好以下幾方面工作：（一）決策階段工程造價的控制工程造價的確定與控制貫穿于項目建設全過程，但決策階段各項技術經濟決策，對該項目的工程造價有得大影響，特別是建設標準水平的確定、建設地點的選擇、工藝的評選、設備選用等，直接關系到工程造價的高低。據有關資料統計，在項目建設各大階段中，投資決策階段影響工程造價的程度最高，即達到80-90%。因此，決策階段項目決策的內容是決定工程造價的基礎，直接影響著決策階段之后的各個建設階段工程造價的確定與控制是否科學、合理的問題。1、編制投資估算的必要性。投資估算是基本建設前期工作中的重要環節之一。是決策性的文件，它是研究、分析建設項目的經濟效果的重要依據。在經濟工作中應該實事求是的反映設計內容，反映建設地區的經濟狀況，從估算開始就要正確完整地反映工程項目的建設投資。2、投資估算必須是設計的真實反映，在投資估算中，應該實事求是的反映設計