How to do a good job of completion settlement

Project settlement means that after the completion of the project, the contractor settles the accounts of both parties to the owner in accordance with the terms and settlement methods agreed in the contract. Project settlement usually needs to happen many times in the project construction until the whole project is completed and accepted, and the final building products need to be settled. So as to complete the determination and control of the final construction product engineering cost. This paper mainly expounds the project preparation fee, project price and settlement after completion (project completion settlement).

Second, the project price settlement method

At present, the settlement of project price in China can take many ways according to different situations.

(1) monthly statement

Take the method of prepayment at the end of ten days or in the middle of the month, settlement at the end of the month and liquidation after completion. That is, the contractor puts forward the monthly report of the completed project and the settlement list of the project funds at the end of each month, and submits it to the on-site supervision engineer for review and visa. After confirmation by the owner, the project price of the completed project will be settled at the end of each month. Cross-year completed projects, year-end project inventory, for the annual settlement. At present, most domestic Jian 'an projects are settled on a monthly basis.

(two) after the completion of a settlement

When the construction period of all construction and installation projects of a construction project or a unit project is within 12 months, or the contract amount of the project is below10 million yuan, the project price can be paid in advance in the middle of each month and settled in one lump sum after completion.

(3) Settlement by sections

For individual projects or unit projects that started in that year but could not be completed in that year, they can be settled in stages according to the project image progress. The project payment can be paid in advance on a monthly basis, and the segmentation standard shall be stipulated by various departments, autonomous regions, municipalities directly under the Central Government and cities with separate plans.

(4) Target settlement

In the project contract, the content of the contracted project is decomposed into different control interfaces, and the owner's acceptance control interface is the prerequisite for paying the project price. In other words, the project content in the contract is decomposed into different acceptance units. When the contractor completes the unit project content and is accepted by the owner, the owner pays the project price that constitutes the unit project content.

In the target settlement mode, if the contractor wants to get the project payment, he must fulfill the quality standards agreed in the contract and complete the project content in the interface; Otherwise, the contractor will suffer losses.

In the target settlement method, the setting of control interface should be clearly described for quantification and quality control, and it should be adapted to the supply cycle and payment frequency of project funds.

Third, the project advance payment and its calculation

At present, in China, most projects are contracted by materials, which means that the contractor must have some working capital for material preparation. Usually, in the project contract, it will be clearly agreed that the employer (Party A) will pay a certain amount of project preparation fee to the contractor (Party B) in advance before the project starts. The advance payment constitutes the working capital required by the contractor to reserve major materials and components for the project.

China's "Construction Contract Text" stipulates that Party A and Party B agree on the time and amount of advance payment from Party A to Party B in the special terms, and deduct them one by one according to the agreed time and proportion after the construction. The advance payment time shall not be later than 7 days before the agreed commencement date. If Party A fails to repay the loan in advance as agreed, Party B will send a prepayment notice to Party A 7 days after the agreed prepayment time. If Party A fails to repay the loan in advance as required after receiving the notice, Party B may stop the construction within 7 days after issuing the notice, and Party A shall pay the loan interest payable to Party B from the agreed payment date and bear the liability for breach of contract.

It is clearly stipulated in the tender template issued by the Ministry of Construction that the project advance payment is only used for Party B to pay the entry fees related to this project at the initial stage of construction. If Party B abuses this clause, Party A has the right to take it back immediately. After Party B submits to Party A a bank guarantee (issued by a bank recognized by Party A) with the amount equal to the advance payment, Party A will pay the advance payment to Party B according to the specified amount and time, and the bank guarantee will remain valid until Party A deducts the advance payment in full. After Party A deducts the advance payment, the amount of bank guarantee will be reduced accordingly.

(A) the number of prepaid materials

The limit of prepaid materials can be determined by the following main factors: the proportion of main materials (including purchased parts) in the project cost; Storage period of materials; Construction cycle.

For construction enterprises that should be prepared all the year round, the material preparation limit can be calculated according to the following formula:

Material reserve limit = total value of annual contracted projects × proportion of main materials × days of material reserve.

Annual construction calendar days

Construction projects generally do not exceed 30% of the workload of Jian 'an in that year (including water, electricity and heating); 10% of the annual installation amount of the installation project; The installation project with a large proportion of materials is allocated according to the annual planned output value of about 15%.

In actual projects, the amount of reserve funds can also be determined according to different conditions such as project type, contract term, contracting method and supply system. For example, in industrial projects, the proportion of steel structure and pipeline installation is relatively large, and the proportion of main materials is higher than that of general installation projects, so the amount of preparation funds is also increased accordingly.

(2) Deduction of material preparation funds

As the materials distributed by the Employer to the Contractor belong to the nature of advance payment, in the process of project implementation, with the gradual reduction of the reserves of major materials needed for the project, they should be deducted by offsetting the project price. There are two ways to deduct money:

1, which can be deducted from the value of main materials and components that still need to be used in construction projects when it is equivalent to the amount of reserve funds. From each project price settlement, deduct the project price according to the proportion of materials, and deduct it all before completion.

2. The Model Bidding Document of the Ministry of Construction clearly stipulates that after the total amount completed by Party B reaches 65,438+00% of the total contract price. When Party B starts to repay to Party A, Party A will deduct the project advance payment from each payable amount, and Party A will deduct the total project advance payment at least three months before the completion date stipulated in the contract according to the method of item-by-item allocation. When the balance paid by Party A to Party B in one lump sum is less than the deducted amount, the difference will be carried forward to the next payment as a debt. If Party A fails to pay the project advance payment according to the regulations, Party B shall enjoy the rights under Article 2 1 of the Construction Contract.

IV. Payment of Progress Payment

In the process of project construction, Jian 'an enterprises calculate various expenses according to the monthly image progress or the number of projects completed by the control interface, and pay the progress payment to the construction unit (owner) (that is, intermediate settlement).

Taking monthly settlement as an example, the current intermediate settlement method is that the construction enterprise prepays the project payment to the construction unit at the end of the month or in the middle of the month, and prepays the project payment for ten days or half a month, and then submits the monthly report of the project payment and the completed project at the end of the month to collect the project price of the month, and makes monthly settlement through bank settlement, makes an inventory of the completed projects on site, and submits relevant materials to the supervision engineer and the construction unit for visa review. In most cases, the monthly report of statistical progress put forward by the construction enterprise is used as the voucher for extracting the project payment, that is, the project progress payment.

When paying the project progress payment, the following requirements shall be observed:

(a) Confirmed quantity

The confirmation of engineering quantity is as follows:

1. Party B shall submit the completed engineering quantity report to the engineer at the appointed time. The engineer shall verify the completed engineering quantity (hereinafter referred to as measurement) according to the design drawings within 7 days after receiving the report, and notify Party B 24 hours before the measurement, and Party B shall provide convenient conditions for the measurement and send personnel to participate. Party B doesn't participate in the measurement, but Party A does it by itself, and the measurement result is valid as the basis for paying the project price.

2. If the engineer fails to calculate within 7 days after receiving Party B's report, the quantities listed in Party B's report shall be deemed as the basis for paying the project price from the eighth day. If the engineer fails to inform Party B at the agreed time, Party B cannot participate in the measurement, and the measurement result is invalid.

3. The engineer will not measure the amount of rework beyond the scope of design drawings or caused by Party B's own reasons.

(II) Composition of contract income

The composition of contract income is explained in the Accounting Standards for Business Enterprises-Construction Contract formulated by the Ministry of Finance. Contract income includes two parts:

1, the initial income stipulated in the contract, that is, the total contract amount initially negotiated between the construction contractor and the customer in the contract signed by both parties, constitutes the basic content of contract income.

2. Income arising from contract changes, claims and awards. This part of the income does not constitute the total contract amount negotiated by both parties when signing the contract, but the extra income formed during the execution of the contract due to contract changes, claims, rewards and other reasons.

(III) Payment of progress payment

The Construction Contract Text issued by the State Administration for Industry and Commerce and the Ministry of Construction of our country has the following provisions on the project progress payment:

1. Party A shall pay the progress payment to Party B within 14 days after the measurement is confirmed by both parties. The price of materials and equipment provided by Party A for the project in the same period shall be settled in the same period as the advance payment deducted by Party A according to the agreed time.

2. The adjustment of the contract price within the prescribed scope, the contract price for the adjustment of engineering changes and the additional contract price agreed in other terms shall be adjusted and paid at the same time as the project progress payment.

3. If Party A fails to pay the project progress payment beyond the agreed payment time, Party B may send a dunning notice to Party A; if Party A fails to pay as required after receiving Party B's notice, it may negotiate with Party B to sign a deferred payment agreement, which may be postponed after Party B's consent ... This agreement shall specify the deferred payment time, and calculate the loan interest payable from the15th day after Party A's measurement and signature.

4. If Party A fails to pay the project progress payment as agreed in the contract, and both parties fail to reach an agreement on deferred payment, so that the construction cannot be carried out, Party B may stop the construction, and Party A shall bear the liability for breach of contract.

Five, the project warranty gold (balance retained)

According to the regulations, the final payment must be reserved in a certain proportion of the total project cost as the quality warranty fund, which will be finally allocated at the end of the project warranty period. For the deduction of final payment, there are usually two methods:

1. When the cumulative amount of the project progress payment reaches a certain proportion of the construction and installation project cost (generally 95% ~ 97%), the payment will be stopped, and the cost will be reserved for the last payment.

2. It is stipulated in the model bidding documents issued by China that the deduction of the final retention money can start from the progress payment paid by Party A to Party B for the first time, and the amount specified in the appendix to the tender will be detained as the retention money in each project payment payable to Party B until the total retention money reaches the limit specified in the appendix to the tender.

? Six, project completion settlement and review

(A) the significance and requirements of project completion settlement

Project completion settlement refers to that the construction enterprise completes all contracted projects according to the contents stipulated in the contract, and after the quality is qualified and meets the requirements of the contract, it prepares an adjustment budget according to the original design and construction drawings and changes, and settles it as the final project price to the contractor.

The text of the construction contract of the construction project provides the following provisions for the completion settlement:

1. Within 28 days after the project completion acceptance report is approved by Party A, Party B shall submit the completion settlement report and complete settlement materials to Party A, and both parties shall adjust the project completion settlement according to the contract price agreed in the agreement and the contract price agreed in the special terms.

2. Party A shall verify, confirm or propose amendments within 28 days after receiving the completion settlement report and settlement data submitted by Party B. After confirming the completion settlement report, Party A shall notify the handling bank to pay the project completion settlement price to Party B. Party B shall deliver the completed project to Party A within 14 days after receiving the completion settlement price.

3. If Party A fails to pay the project completion settlement price within 28 days after receiving the completion settlement report and settlement data without justifiable reasons, it shall pay the arrears of project price interest according to the loan interest rate of Party B's bank for the same period from the 29th day, and bear the liability for breach of contract.

4. If Party A fails to pay the project completion settlement price within 28 days after receiving the completion settlement report and settlement data, Party B may require Party A to pay the settlement price. If Party A still fails to pay within 56 days after receiving the completion settlement report and settlement data, Party B may agree with Party A to discount the project, or apply to the people's court for auction of the project according to law, and Party B will get the discount or auction price of the project first.

5. Within 28 days after the project completion acceptance report is approved by Party A, Party B fails to submit the completion settlement report and complete settlement materials to Party A, which leads to the failure of normal project completion settlement or the failure to pay the project completion settlement price in time. If Party A requests to deliver the project, Party B shall deliver it; If Party A does not require the delivery of the project, Party B shall bear the responsibility of keeping it.

6. If there is any dispute between Party A and Party B on the settlement price of the project completion, it shall be handled according to the agreement of the dispute.

In practical work, only one-time settlement is needed for projects started and completed in the same year. For cross-year projects, year-end settlement will be made at the end of the year, and unfinished projects will be carried forward to the next year. At this point, the completion settlement is equal to the sum of the annual settlement.

The general formula for the completion settlement of the project price is:

Completion settlement = budget (or budgetary estimate)+budget under construction or-prepaid and settled project price or contract price, contract price adjustment amount and project price calculation.

(2) Principles for compiling project completion settlement

1. Meet the settlement conditions: the as-built drawings are complete and correct, and the completion report and all acceptance materials are complete and correct. The owner or the entrusted engineering construction supervision unit shall verify the settlement items item by item, whether they meet the requirements of design and acceptance specifications, and if they do not meet the requirements and need to be reworked, they shall be settled after rework.

2. Seek truth from facts and correctly determine the cost. The construction unit should take a responsible attitude towards the country and do a good job in completion settlement.

(C) the role of project completion settlement

1, the project completion settlement can be used as the basis for evaluating the owner's investment effect and verifying the value of new fixed assets;

2, the project completion settlement can also be used as the basis for the statistical departments of both sides to determine the construction and installation workload and the completion of the physical quantity;

3. After the final approval of the Construction Bank, the project completion settlement can also be used as the basis for the cost department to determine the final cost of the project and realize the contractual responsibilities of both parties;

4. The project completion settlement can be used as the basis for the contractor to determine the final income, conduct economic accounting and assess the project cost.

(four) the basis for the preparation of the project completion settlement

1, original construction drawing budget and its engineering contract;

2, the completion report and completion acceptance data; Such as foundation completion drawings and hidden data.

3. Notice of design change, record of blue prints.the design, construction record and bill of quantities after the visa of supervision engineer entrusted by the owner;

4, budget quota and related technical and economic documents;

(five) the contents of the project completion settlement.

1, increase or decrease of engineering quantity. This is the main part of compiling project completion settlement, that is, the so-called engineering quantity difference, that is, the difference between the actually completed engineering quantity and the construction drawing budget engineering quantity. The quantitative differences are mainly as follows:

(1) Design changes and omissions. The increase or decrease of engineering quantity caused by modification and omission of actual drawings can be adjusted according to the design change notice.

(2) site engineering changes. Inconsistent construction methods and ultra-deep foundations in actual projects can be adjusted according to the on-site records of visas issued by both parties and the provisions of contracts or agreements.

(3) The construction drawing budget is incorrect. Before compiling the completion settlement, the errors in the construction drawing budget should be corrected in combination with the project acceptance and actual completion.

2. Post adjustment. The project completion settlement can be compiled according to the local budget quota or the unit price of the base price table, and the difference of labor, valuation materials and machinery expenses caused by the adjustment of local cost department documents can be adjusted at the time of completion settlement. Unmarked materials can be adjusted according to the provisions of the contract or agreement.

3. Cost adjustment. It belongs to the increase or decrease of engineering quantity, and the calculation of installation cost needs to be adjusted accordingly; Due to the price difference, the installation cost is usually not adjusted, but should be included in the billing procedure, in other words, the cost should be reflected in the total cost; It belongs to other expenses, such as shutdown expenses, large-scale machinery entering and leaving the site, etc. , should be based on the quota and documents of each region one-time settlement and allocation to the project.

(six) the preparation method of project completion settlement

1. Prepare the completion settlement according to the construction drawing budget. The adjustment budget for increasing or decreasing items and expenses shall be prepared after the owner or the supervision engineer entrusted by the owner approves the visa.

2. The lump-sum contract settlement method is ready for completion settlement. In fact, this method is based on the construction drawing budget for completion settlement and coefficient lump sum. According to the contract, there is no project increase or decrease beyond the scope of lump sum in Shang Ruo, and the lump sum fee is the final settlement fee.

3. Prepare the completion settlement according to the housing construction cost. In this way, the two sides calculate and determine the cost per square meter according to the construction drawings and relevant technical and economic data, and then settle the accounts according to the actual number of square meters.

4. Prepare the completion settlement according to the bidding cost. If the project is invited for bidding, the contractor can adopt reasonable floating in the quotation. Usually, the winning bidder signs the project contract according to the time limit for a project, quality, rewards and punishments, and the responsibilities assumed by both parties, and implements the one-time lump-sum project cost. The expenses stipulated in the contract are the completion settlement expenses. At the time of settlement, only the rewards and punishment fees agreed by both parties to the contract and the increase or decrease of the project beyond the scope of lump sum should be used as "supplementary notes to the contract" to enter the project completion settlement.

(seven) review the project completion settlement.

Audit of project completion settlement is an important work in the completion settlement stage. The review work is usually carried out by the owner, supervision company or audit department. Audit content usually has the following aspects:

1, check the contract terms. Mainly aimed at whether the project completion is qualified, whether the completion content meets the contract requirements, and whether the settlement method is implemented according to the contract; Whether the application quota, charging standard and adjustment difference of main materials are implemented as agreed.

2, review the hidden information and related visas are in line with the requirements.

3, review the design change notice is in accordance with the procedures, build official seal.

4, according to the construction drawing to verify the quantities.

5, review the cost calculation is accurate. Mainly from the rate, calculation basis, price adjustment, coefficient calculation, billing procedures and other aspects.

? Seven, equipment, instruments and materials price payment and settlement.

(1) Payment and settlement of domestic equipment, tools and materials.

1. Payment and settlement of domestic equipment and tools.

According to China's current regulations, banks, units and individuals must follow the principle of settlement: keep their promises and pay in time; Whose money goes into whose account and who controls it; The bank doesn't pay in advance.

The owner usually does not pay the down payment for the ordered equipment and tools, but only pays the price of special equipment and ships with a manufacturing period of more than half a year in installments according to the contract. For example, the settlement schedule of large-scale machinery and equipment in Shanghai is as follows: when the equipment starts to be manufactured, 20% of the payment will be charged; When 60% of the equipment manufacturing is completed, 40% of the payment will be charged; When the equipment is manufactured and delivered, a 40% fee will be charged. According to some contracts, the equipment purchaser will withhold 5% quality deposit, and then return the quality deposit when the equipment is transported to the site for acceptance or the warranty period comes.

After receiving the equipment and instruments, the owner shall settle the payment in time according to the contract, and shall not default without reason. If the payment is delayed due to insufficient funds, some compensation will be paid.

2. Payment and settlement of domestic material prices

The material exchange between contractors of Jian 'an Project can be solved in the following ways:

(1) If the contractor purchases the building materials by himself, the employer may pay the contractor the materials in advance according to a certain proportion of the annual workload after the two parties sign the project contract, and pay them off within one month. The amount of advance payment for construction materials generally does not exceed 30% of the workload of the building (including water, electricity, heating, sanitation, etc.). ) that year. Projects with a large number of prefabricated components and a construction period of less than 6 months can be appropriately increased; Generally, the installation works shall not exceed 10% of the installation works in that year, and the projects with larger installation materials may be appropriately increased.

Prepaid materials can be deducted from the amount of materials needed for unfinished projects before completion according to the proportion of materials in the settlement price when the project price is settled when the value is equivalent to the amount of prepaid materials; Can also be handled in accordance with the provisions of the relevant documents.

(2) In accordance with the provisions of the project contract, if the contractor undertakes the work and materials, the contractor shall be responsible for paying the payment for the goods and collecting materials from the employer in accordance with the regulations.

(3) According to the engineering contract, if the materials are supplied by the Employer, the materials can be transferred to the contractor according to the budgeted price of the materials. The price of materials will be deducted one after another when the project payment is settled, and the contractor will no longer charge the preparation funds for this part of materials.

(2) Payment and settlement of the price of imported equipment, instruments and materials.

(3) Dynamic settlement of the prices of equipment, tools and materials.