1、 工程招投标价格形成机制及价格控制、前言企业的生产和销售产品的活动是一种经营活动，工程建设也是一种经营活动，投入的是人、财、物，产出的产品可以是铁路，桥梁，公路，民用建筑，或是一个工业生产装置等。工程建设过程不是简单的投入和产出，它涉及到市场问题，用户问题，效益问题等等。工程建设涉及到设计、物资采购和施工三个方面，而设计和施工是工程建设过程中的两个不同的阶段和两个独立的专业，和其它的商品生产一样需要分别进行成本控制并获取一定的利润。因此在工程招投标中，工程造价的计算和控制显得尤其重要。报价高固然为盈利奠定了基础，但是鉴于当前国内工程建设市场竞争已趋白热化，高价夺标已不可能。特别是我国加入WTO
2、以后，外国的工程承包企业要进入我国市场，和我国的工程承包企业展开竞争，另外我国的工程承包企业也同样要到国外的工程建设市场上谋求发展。因此我们要总结过去国际国内承包工程建设经营管理的经验和教训，充分了解工程招投标中价格形成机制的特点和运行规律，对工程造价进行有效的控制，利用好两种资源，开拓两个市场，提高企业经济效益。、工程招投标价格形成机制建设工程造价，一般是指进行某项工程所花费（指预期花费或实际花费）的全部费用。它是一种动态投资。它的运动受价值规律、货币流通规律和商品供求规律的支配。因此在承包工程投标报价计算中我们要运用决策理论、会计学、经济学等理论评定报价策略，经过从行政上、技术上和商务上进
3、行全面鉴别、比较以后采用科学的计算方法和切合实际的计价依据，合理确定工程造价，使其报价中标。我国现行工程造价计价依据的特点由于我国现行的工程造价管理制度是在计划经济模式下建立的，忽视了企业独立的经济地位，国家直接参与管理活动，直接制定和控制构成工程造价的各种因素，如设备材料出厂价、采购保管费、运杂费、工资、间接费、管理费和税金等。不适应市场经济条件下的国际国内承包工程的投标报价工作。我国施工企业也很少有自己的施工预算定额，这给国际承包工程投标报价工作带来了一定的难度。虽然近几年各类工程咨询公司纷纷出现，建设项目实行招投标竞争、项目管理制度，但是在工程造价计价依据方面，定额、取费标准仍然由政府制
4、定、管理并作为法定价格。因此在工程造价管理中，轻决策、重实施，轻经济、重技术的现象难于改变。市场经济条件下招投标工程计价依据的特点在市场经济条件下，能够及时、准确地捕捉工程建设市场价格信息是业主和承包商保持竞争优势、控制成本和取得盈利的关键，是工程招投标价格计算和结算的重要依据。因此我们还要加大现行的工程造价计价依据的改革力度，在统一工程项目划分、统一计量单位、统一工程量计算规则和消耗定额的基础上，遵循商品经济的规律，建立以市场形成价格为主的价格机制。即实行量价分离，改变计价定额的属性，定额不再作为政府的法定行为，但是量要统一，要在国家的指导下，由有关的咨询公司或专业协会制定工程量计算规则和消
5、耗定额，促进市场公平竞争，保持社会生产力平衡发展。价要逐步放开，先由定额法定价向指导价过渡，再由指导价向市场价过渡，与国际市场接轨。企业可以根据自身公司人员技术水平、装备水平、管理能力、资质、经验和社会信誉制定企业自己的定额与取费标准。在具体某一项工程的投标报价计算时再根据市场供求变化、政府和社会咨询机构提供的价格信息和造价指数、工程质量、承包方式、合同工期、价款支付方式等因素，按照国际惯例、规范和做法灵活自主报价。(3)工程招投标价格的计算工程招投标价格的表现形式是标底。标底的计算主要有三种：施工图设计阶段，以预算定额为基础；初步设计或扩大初步设计阶段以概算定额为基础；另一种就是综合单价法。
6、我们知道许多工程是在初步设计或扩大初步设计阶段就开始招标，因此用概算定额为基础编制标底可以在一定程度上避免漏项或重复计算的差错，保证计算结果的准确性，但使用的概算定额必须准确、有效。为了适应招投标的需要，目前各工程咨询公司、专业协会可以在政府主管部门的指导下，在2000年国家全统定额及各省建委编制的建筑工程定额，房屋修缮、装修定额，市政定额的基础上将某些子目合并归于主要的子目中，编制概算定额。这样可以大大简化标底的编制工作量，节省时间。各企业也可以在概算定额的基础上进行费用合并，取消取费类别，变为竞争性费率。既将间接费、管理费、利润等企业竞争性费用及国家法定的税金费率等所有费用均列入每一项单价
7、中，不另外单独计算，也既综合单价法。这样再结合企业积累的工程资料库，根据市场供求变化、政府和社会咨询机构提供的价格信息和造价指数等因素，可以进一步缩短标底的编制时间，达到更高的准确度，为利用计算机快速报价创造必要的条件。今后企业类别在企业的资质中体现，主要用于衡量企业可以承担的相应工程类别。为了提高工程招投标价格的竞争力，在编制施工组织设计时要体现先进的劳动生产率，要努力降低工程施工的间接时间，空闲、浪费时间，减少和消除设计变更、施工错误导致的返工时间。另外要避免施工机械的无效闲置，减少临时设施的占地面积，减少库存，提高资金的利用率，等等。3、工程招投标价格的有效控制招投标工程对于承包商来说风
8、险很大，从决定响应招标文件，编制投标文件开始风险就产生了。在投标价格计算时有风险，价格高了不中标，丢项落项也不中标，一旦中标就可能有亏损的风险。在工程建设过程中也始终存在着风险因素，有市场价格变化风险、设计风险、物资采购风险、施工管理风险等等，直至工程竣工验收合格，工程款、质量保证金如数收回，人员、施工机械安全撤回基地或转移到另一个工程现场，这个工程的风险才最终消失。因此招投标工程必须做好风险控制，而工程招投标价格的有效控制显得尤为重要。开展财务决策财务决策是企业的生产经营和财务管理的一个重要组成部分，是从财务角度对企业经营决策方案的评价和选择。在国际工程投标价格计算中，要想工程中标并有赢利必
9、须有以适应市场经济体制的财务机制相伴随。它的主要任务就是提供企业资金动态信息，密切关注市场变化，作出前瞻性预测分析，为企业投标报价提供决策依据。传统的会计计帐式事后管理思想模式，使得现行的概预算制度一直只是重视承包工程的建筑安装工程费用管理，而忽视整个项目的造价管理，不重视总体效果的最优化，没能把现代化管理思想即先预测、后控制的思想和方法纳入到体系内。事后核算式的概预算管理制度不能防止和解决决策及设计阶段的失误、浪费和钓鱼工程，也不能防止和解决设备材料采购保管中的价格问题、质量问题及库存等问题。概预算管理离不开定额，甲乙双方都要以定额为基础开展工作，相互沟通、理解，离开这一标准尺度就无所适从，
10、上级管理部门、审计部门和仲裁机构也都以定额作为评判的标准，这是一种静态的投资控制。招投标价格计算与概预算管理不同，工程招投标价格的计算事先就要考虑到企业内外部环境的因素，考虑到人工、材料、机械台班等价格的变化因素。要了解工程的地理条件和工程范围，要了解项目运行的全过程、项目的组织机构、质量管理、资源管理、合同管理。要研究折旧、技术措施、临时设施的摊销、风险分析。还要与采用的施工方案、标准规范、选用的施工机械、工程价款的支付方式等相结合对投标价格进行分析，作出财务决策，这是一种微观管理。因此我们应将“控制”立足于事前，在投标报价时就要主动地采取财务决策，使技术与经济相结合控制工程造价，保证中标和
11、赢利。根据工程实际情况采用有利的合同价格形式经济合同是法人之间为实现一定的经济目的，明确相互权利义务的协议。签定合同不仅仅是一种经济业务活动，而且也是一种法律行为，是运用法律手段和经济手段相结合来管理经济的一种措施。因此在市场经济条件下，工程招投标不仅仅是一个定价的问题，而是要把设计文件、合同条件、文本管理和招标、投标都结合起来。不仅仅要算准价格，还要报出合理的有竞争性的标书价格。工程招投标结束以后，通过招投标所形成的价格，要通过合同价格的形式固定下来。通过合同管理实现对招投标价格的有效控制。合同价款与支付条款是经济合同的核心条款之一，在合同谈判、签定、执行、管理过程中处于重要地位。因此招投标
12、合同价确定下来以后，可以改变过去重进度和质量控制，轻成本控制的思想。对于当年开工，当年竣工的工程，设计部门、施工企业、物质供应部门可以按各自的承包范围，采用固定总价合同，价格从头到尾一次包死。对于跨年度的较大工程或设计文件不完备，工程量不能固定的工程，可以采用单价合同。对于价格变化趋势不清楚，不能一次包死的工程，可以按国际惯例，有所包死，有所不包。我们也可以在合同中规定价格调整范围以及价格调整计算公式，等等，以减少风险。实行限额设计对于一个工程来说，在其投资建设期涉及到设计、物资采购和施工管理三个方面。工程投资效益的好坏，工程造价的高低，起决定作用的是设计。工程设计阶段是形成工程价格的首要阶段
13、，在这个阶段节约投资的机会多、金额大、付出的代价小。工程质量、建设周期、项目功能、项目寿命和项目投资回报率等都在设计阶段以技术和投资费用的形式表现出来。目前的概预算管理往往只重视施工阶段的造价管理，而忽视设计阶段和物资采购阶段的造价管理，出现预算超概算，结算超预算的现象也就在所难免。在工程招投标机制下，工程设计工作的特点是技术决定经济，经济制约技术，因此要做好工程招投标价格的有效控制必须实行限额设计，既实现对设计规模、设计标准、设计深度、工程数量与投资额等各个方面的有效控制。改进物质采购管理制度，逐步与市场接轨。在建筑安装工程中，材料费大约占建安工程费的70左右。在安装工程中，设备费也占有很大
14、的比重。因此影响工程招投标价格的另一个因素就是物质采购管理制度。要想真正使得市场形成价格的机制得以有效运行，就要有相适应的物资采购管理制度。目前我们在工程造价管理中，在计算主材费时普遍采用的计算依据是当地建委编制的XXX地区XXXX年材料预算价格本，实际供应价与价格本中的价格之差，在结算时找补。这种管理方法不能控制采购渠道、采购价格，不能做到事前的成本控制，使工程投资无法控制，工程结算价往往超过概预算价格或招投标合同价格。因此在市场经济条件下，无论是业主还是承包商采购物质，都要在投标报价或合同规定的品种、数量、质量、价格范围内实行限额采购，努力降低设备材料费。比如，实行比价采购管理，要货比三家
15、，采购价不能高于预算价、成本价；另外还要建立和完善内部采购审核制度，实行决策权、执行权、审核权三权分立，等等，从而有效控制工程造价。工程索赔是招投标价格控制的又一项重要工作工程招投标价格控制的另一个特点是工程索赔管理。索赔是法律和合同赋予的正当权利，我们应当树立起索赔意识，重视索赔、善于索赔，建立健全索赔管理机制。目前的概预算管理制度中结算常采用预算加设计变更加签证的做法，是一种事后算帐的做法，而招投标工程中价格要以合同的形式固定下来，对于设计变更、超合同范围的工作量、不可预见费、不可抗力以及对方违约造成的损失则要通过索赔的形式来维护自己的利益。因此招投标工程的索赔有其独特的规律，是一种先算帐
16、后干活，算好帐再干活或边算帐边干活的动态控制方法。要求承包商具有很强的经营意识，从合同的缔结直致履行完毕，始终追求扩大经济效益这一根本目的，一切活动都是为了实现这一根本目的。承包商要充分发挥主观能动性，不是等到亏损了再来想办法，而是要把索赔当做提高经济效益的重要途径，在事件发生前就考虑应采取的措施，走在时间的前面，积极主动地研究利用和控制风险的办法。在索赔时效内，按照索赔程序，依照可靠的证据，提出索赔理由和索赔内容，编报索赔文件。综上所述，在市场经济条件下，招投标工程是一个系统工程，涉及到方方面面，其价格形成的机制有其固有的特点和运行规律，因此我们要根据其特点和运行规律，认真作好招投标工程的价
17、格计算和控制，提高竞争力，既要保证工程中标，又要保证能够取得一定的经济效益。Project bidding prices and price control mechanism1, Introduction Production and sale of products is a kind of business activities, construction is a kind of business activities, investment in human, financial, and material, the product output can be railways, b
18、ridges, highways, civil, or an industrial production devices. Construction is not a simple process inputs and outputs, it relates to market, user issues, problems, and so effective. Project involves the design, material procurement and construction of three aspects, and design and construction proce
19、ss is the construction of two different stages and the two independent professionals, and other commodity production, as the need for cost control, respectively, and obtains certain profits. Therefore, in project bidding, the project cost calculation and control are particularly important. Price is
20、for high-profit foundation, but in view of the current domestic construction market competition has become white-hot, high prices can not win. Especially after Chinas accession to the WTO, foreign project contracting companies to enter the China market and Chinas engineering contracting companies to
21、 compete, and the engineering contracting business in China also went abroad to market the project construction and development. Therefore we have to sum up the past international and domestic contract construction management experience and lessons, and fully understand the project bidding price for
22、mation mechanism in the characteristics and operation rules, and effective project cost control, to make good use of resources, open up markets to improve the economic efficiency of enterprises. 2, project bidding price formation mechanism Construction project cost, generally refers to the cost of p
23、articular project (referring to the expected cost or actual cost) of the total cost. It is a dynamic investment. Its movement by the law of value, currency and commodity circulation of the law of dominance law of supply and demand. Contracted projects in the tender offer calculation we have to use d
24、ecision-making theory, accounting, economics and so on pricing strategy assessment, after from the administrative, technical and business on a comprehensive identification, compared the use of scientific methodology and practical pricing based on reasonable cost to the successful bid. The current pr
25、oject cost pricing based on the characteristics of Because of the current project cost management system is established under the planned economy model, and ignored the economic status of an independent enterprise, the State directly involved in management activities, constitute direct and control t
26、he development of a variety of cost factors, such as ex-factory price of the equipment and materials procurement storage, transport, miscellaneous fees, wages, indirect costs, such as management fees and taxes. Not meet the conditions of market economy, international and domestic contract under the
27、tender price for the work of the project. Chinas construction enterprises rarely have their own fixed construction budget, which the contractor works to the international work of the tender offer a certain degree of difficulty. Although in recent years, various types of engineering consulting compan
28、ies have emerged, the building of competitive bidding for projects, project management system, but pricing based on project cost, the fixed, remain the standard admission fee by the Government to develop, manage, and as a statutory price. Therefore, in project cost management, light decision-making,
29、 re-implementation of the economic light, the phenomenon of skill difficult to change. Under market economy conditions bidding price based on the characteristics of the project In a market economy, able to timely and accurate market prices to capture project information is the owner and the contract
30、or to maintain a competitive advantage, control costs and to obtain the key to profitability is the project bidding prices and an important basis for settlement. Therefore, we would also like to increase the existing cost based pricing reform projects in the uniform division of the units of measurem
31、ent unity, unity in terms of work and consumption of fixed rules on the basis of the commodity economy to follow the law and establish a market price Lord of the price mechanism. That is separated from the implementation of the volume of price change the properties of the fixed price, fixed no longe
32、r part of the legal acts, but the amount should be unified, we must, under the guidance of the country, by the consulting firm or professional associations to develop the project in terms of rules and consumption, to promote fair competition in the market to maintain a balanced development of social
33、 productive forces. Price should be gradually liberalized by the fixed pricing method to Reference price transition to the market by Reference price transition, with the international market. Enterprises according to their skill level personnel, equipment, management capabilities, qualifications, ex
34、perience and credibility of the development of social enterprises scale their own standards and access charges. A specific project in the tender offer when calculating the change in accordance with market supply and demand, government and community advisory body to provide price information and pric
35、e index, quality, and contracting methods, contract period, factors such as the purchase price payment, in accordance with international practices, norms flexibility in pricing and practices. (3) Project bidding prices Project bidding form of price bid. Mainly in the calculation of bottom three cate
36、gories: construction design stage, based on a fixed budget; preliminary design or the expansion of the preliminary design stage, based on a fixed budget; another method is an integrated unit. We know that many projects are in the preliminary design or expand on the preliminary design stage to start
37、the tender, so the preparation of estimates based on a fixed bid to a certain extent to avoid double counting Lack of project or errors, and ensure the accuracy of results, but the use of the budget scale must be accurate and effective. In order to adapt to the needs of bidding, all engineering cons
38、ulting companies, professional associations, government departments can be, under the guidance of the whole country in 2000, the provincial Construction Commission the preparation of the fixed and the construction of fixed, housing repairs, decoration fixed, municipal fixed basis item attributable t
39、o the merger will be some major item in the preparation of the fixed budget. This can greatly simplify the preparation of bid workload and save time. Enterprises can also be fixed in the budget on the basis of the cost of the merger, the abolition of admission fees category, into a competitive rate.
40、 Both will be indirect costs, management fees, profits and other business costs competitive and national statutory tax rate of all costs are included in each unit, not separately calculated and integrated unit method both. This combined with the enterprise has accumulated a database of projects, in
41、accordance with changes in market supply and demand, government and community advisory body to provide price information and price index and other factors, can be further shortened the time of preparation of the bid to achieve higher accuracy, for the use of the computer Quick Quote create the neces
42、sary conditions. Future business categories to reflect the quality of business, mainly for companies to measure the corresponding type of construction work undertaken. In order to improve the project bidding price competitiveness, in the preparation of construction organization design to reflect the
43、 advanced labor productivity, we must strive to reduce the indirect construction time, idle waste of time, to reduce and eliminate the design changes, construction rework time error. In addition to avoid the invalidity of construction machinery idle, reducing the area of temporary facilities, reduce
44、 inventory, improve the utilization of funds, and so on. 3, project bidding prices, the effective control of Bidding for the project is very risky for the contractor, the decision to respond to tender documents, preparation of tender documents produced risk. In the tender price risk from time to tim
45、e, prices of non-successful, do not throw items off of the successful bidder, once the successful bidder may have the risk of loss. During the construction process there is always risk factors, changes in market prices of risk, design risk, the risk of material procurement, construction management r
46、isk and so on, until the completion of the project, qualified acceptance, project, quality guarantee full recovery, personnel, construction machinery base security to withdraw or transfer to another project site, the risk of this project finally disappear. Therefore the works will not be bidding to
47、do a good job of risk control, and project bidding prices; it is particularly important to effective control. Financial decision-making carried out Financial decision-making is the production and management and financial management of an important component of a financial point of view from the busi
48、ness decision-making program on the evaluation and selection. Tender in the international prices in order to project the successful and profitable must have in order to adapt to market economy accompanied by the financial mechanism. Its main task is to provide dynamic information of enterprise fund,
49、 paying close attention to changes in the market, a forward-looking predictive analysis for business decision-making basis for the provision of the Tender Offer. Traditional accounting billing management style after the mode of thinking, making the current budget system will have been contracted projects of great importance to construction and installation cost of the proje
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