First, The necessary of control construction costs manages on entire process
Talk about the management and the control on construction costs, that the field we are just accustomed to is thought of is a project advance in final account. Indeed , right away at present system and reality,what the job of that the management and the control on construction costs is advance in final account. Be that in advance, the people who work on final account according that already be ascertaied of the working drawing to calculate project amounts，apply a quota mechanically, the meter mechanically fetching cost, or designing that according to the drawing sheet and construction organization after construction is over as well as the scene construction visa takes notes weaves the final account being completed. This is necessary , useful no doubt. But we must see that when pre-final accounts personnel weave working drawing budget or the final account being completed, the construction plan and the design paper already determined. But construction being to take according to picture as principle, so then in advance, job done by final account personnel is only the change secretly scheming against cost produced by design alteration and prevents upvaluation from calculating boldly. But suppose the project is unreasonable on economy, there is a fault in decision-making; suppose designing a scheme feasible or be not optimum on the technology; the final account personnel can do nothing for sb then in advance. Job of final account personnel does accounts in advance only under just saying system currently in effect, after the event , can only reflect already complete project amounts inactively , can only reflect design and be under construction passively. This evidently is single-faceted , insufficient , we must carry out the entire proceeding supervisory control on the construction costs of building a project.


一、工程造價(jià)管理全過(guò)程控制的必要性
談到工程造價(jià)的管理和控制，我們便習(xí)慣地想到是工程預(yù)決算。確實(shí)，就目前的體制和現(xiàn)實(shí)而言，工程造價(jià)的管理和控制工作就是預(yù)決算。即預(yù)決算人員根據(jù)已經(jīng)確定的施工圖計(jì)算工程量、套用定額、計(jì)取費(fèi)用，或在施工結(jié)束后根據(jù)圖紙和施工組織設(shè)計(jì)以及現(xiàn)場(chǎng)施工簽證記錄等資料編制竣工決算。這固然是必要的，有用的。但我們也要看到，當(dāng)預(yù)決算人員編制施工圖預(yù)算或竣工決算時(shí)，建設(shè)方案和設(shè)計(jì)圖紙都已經(jīng)確定了的。而施工是以按圖施工為原則，那么這時(shí)預(yù)決算人員所做的工作只是計(jì)算設(shè)計(jì)變更所產(chǎn)生的費(fèi)用變化以及防止高估冒算。而假如項(xiàng)目在經(jīng)濟(jì)上是不合理的，決策存在失誤；假如設(shè)計(jì)方案在技術(shù)上不可行或者不是最優(yōu)，則預(yù)決算人員無(wú)能為力。也就是說(shuō)現(xiàn)行體制下，預(yù)決算人員的工作只是事后算帳，只能消極地反映已完工程量，只能被動(dòng)地反映設(shè)計(jì)和施工。這顯然是片面的，不夠的，我們必須對(duì)建設(shè)項(xiàng)目工程造價(jià)進(jìn)行全過(guò)程監(jiān)控。
結(jié)合我國(guó)的具體情況，造價(jià)管理存在的問(wèn)題如下：