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在建设、施工单位中,往往存在着初步设计总概算超过计划任务书的指标,施工图预算又常超出概算,竣工决算则超过施工图预算的“节节高”的现象。本文阐明了发生“节节高”的现象的原因,详细地叙述了预算审查前,必须要做的准备工作;初步审查的重要内容;预算审查的内容。文章重点介绍了材料预算价格表、单位估价表(或补充估价表)、单位分析表、建筑安装工程预算书、其它工程和费用概算书、综合预算和总预算以及设备、工具、器具购置费的审查项目、审查重点、审查顺序和审查依据。
In the construction and construction units, there are often indicators that the preliminary design total budget exceeds the planned mission statement. The construction plan budget often exceeds the budget estimate, and the final settlement budget exceeds the “high knot” of the construction plan budget. This article clarifies the reasons for the phenomenon of “festival height” and describes in detail the preparatory work that must be done before the budget review; the important content of the preliminary review; the contents of the budget review. The article focuses on the material budget price list, unit valuation table (or supplementary valuation table), unit analysis table, construction and installation project budget book, other engineering and cost estimate books, comprehensive budget and total budget, as well as equipment, tools, and appliance purchase fees. Review project, review priorities, review sequence, and review basis.