CAJ | 학술논문

项目成本预算是确定单位工程和单项工程造价的依据，是投标、签订施工合同及银行拨付工程款的依据。因此，项目成本预算的准确性将直接影响项目后期的成本控制。通过文献浏览和问卷调查，选取对成本预算准确性影响较大的因素，从施工方、业主方、设计方、其他外部环境方面建立一套较为全面的成本预算准确性影响因素指标体系，运用层次分析法确定指标权重。一级指标中，施工方因素对成本预算准确性的影响最大，二级指标中采购劣质材料、导致返工对成本预算准确性的影响最大。建议施工方做好关键环节(对成本预算准确性影响较大的因素)的监督、管理和控制工作，确保成本控制在预算之内，实现利润最大化。
항목성본예산시학정단위공정화단항공정조개적의거，시투표、첨정시공합동급은행발부공정관적의거。인차，항목성본예산적준학성장직접영향항목후기적성본공제。통과문헌류람화문권조사，선취대성본예산준학성영향교대적인소，종시공방、업주방、설계방、기타외부배경방면건립일투교위전면적성본예산준학성영향인소지표체계，운용층차분석법학정지표권중。일급지표중，시공방인소대성본예산준학성적영향최대，이급지표중채구렬질재료、도치반공대성본예산준학성적영향최대。건의시공방주호관건배절(대성본예산준학성영향교대적인소)적감독、관리화공제공작，학보성본공제재예산지내，실현리윤최대화。
Proj ect cost budget is the foundation of determining the construction cost of unit proj ect and individual engineering.It is also the basis of bidding,signing a construction contract and pay-ing for the proj ect.Therefore,the accuracy of the proj ect cost budget directly affects the proj ect cost control.Through the literature review and questionnaire survey,the factors which have great impact on cost budget accuracy are selected to set up a comprehensive index system of influence factors on cost budget accuracy from the perspective of contractors,owners,designers and other external environment aspects.Then Analytic Hierarchy Process (AHP)is used to calculate the weight of the factors.The results show that factors in contractors are the most important ones that influence cost budget accuracy.What's more,procurement of inferior materials and re-doing are the most important indicators in the second index.Lastly,constructors should pay more atten-tion to the supervision management and control of key segments (maj or influencing factors of cost budget accuracy )so as to ensure proj ect cost within budget and realize profit maximization.