建设项目成本控制审计监督的模型分析

Simulating Analyzing for the Cost Control and Audit Supervision of Construction Project

建设项目开始实施后 ,成本控制就立刻进入了实际操作过程 ,由于建设项目的复杂性及许多可变因素使得成本控制非常困难 .目前 ,因为常用的控制方法在很大程度上依赖于过去经验的积累 ,这是一种事后控制 ,因此尝试将控制论的观点引入成本控制中 ,对成本实施动态控制 ,是现代管理学在审计学中的运用 ,将审计控制的重点放在审计对象的各个关键控制点和一些相对薄弱的环节上 。

Cost control will enter into the actual operation progress immediately after a construction project is started. It is very difficult for the cost control due to complexity and many changeability of construction project. For the traditional control methods, such as windage analyzing method, progress-cost control etc, they are post-control personal depend on methods which experiences. The control of the costruction project cost is a new method in audit in which the control theory is in troduced.