JP2012098849A - Credibility evaluation method for construction progress level - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide a method for evaluating credibility regarding a construction progress level.SOLUTION: A credibility evaluation method for a construction progress level uses a cost comparison method for calculating a construction progress level, but also utilizes functions of universal project management software to create functions to separately calculate three of a construction cost total amount, an ordered construction cost total amount, and a construction profit total amount in one line (work item) of a table in a software screen, so that three calculation results for one work item is always displayed while maintaining dependence on other work items even when a period and a start date of the work item is changed, as a result, comparative evaluation can be performed.

Description

The present invention is a method for evaluating the reliability of construction progress calculated for the implementation of construction progress standard accounting.

The accounting standard for construction contracts is based on the criteria that “the certainty of results” is recognized as a requirement that allows the construction progress criteria to be applied. The requirement is that there should be an environment where “estimated reliability” is ensured for all three elements of “total construction revenue”, “total construction cost”, and “construction progress on the settlement date”. . This technology related to the progress of construction is the background technology of this case. In this case, a method for evaluating the reliability of the progress of construction during the construction period is described.

Patent Publication No. 06-195350 Cost Control Method Patent Publication 2003-150669 Construction Management Method Patent Publication 10-046812 Block Process Management System

In the cost-proportional method, the cost of construction work is calculated by an appropriate method, and is calculated by the following formula using the method of construction progress as a standard. Construction progress = total cost of construction generated up to the closing date / estimated total cost of construction

Issues for calculating the degree of construction with reliability include "Comparison of construction progress (total construction cost)", "Incomplete cost information (total construction cost incurred)", "Review of construction revenue (construction revenue) 4 issues of “total amount” ”and“ multidimensional cost information processing ”.

The “Comparison criteria for construction progress (total construction cost)” issue is that there is no standard to evaluate the validity and reliability of the value even if the construction progress based on the cost proportional method is calculated during the construction period. is there.

For example, when the outsourced rebar assembly work has been completed, when the construction progress is calculated by the cost proportional method, if the invoice from the company that received the rebar assembly work has not arrived at the accounting, It means that it is not counted in the degree of progress, which is different from the actual progress, and it is necessary to compare it with the actual condition of construction by some method.

The problem of “insufficiency in cost information (total cost of construction costs incurred)” is the cost information to which the construction progress standard is applied only when the cost progress information is submitted from the site during the construction completion standard era. It is deficient.

In the construction completion standard, the construction cost is calculated after the completion of construction, so cost information such as what work cost the construction cost incurred was not strictly necessary, but in the construction progress standard In order to reach the closing date in the middle of the construction period, in calculating the amount of completed work, which work is completed by the closing date, which work is incomplete, and which construction costs are incurred according to accounting Cost information such as whether it was generated as a cost of work is required. The challenge is the establishment of internal control of cost information necessary for construction progress standards.

The issue of “reviewing the total construction revenue (total construction revenue)” is that the total construction revenue, that is, the contract amount of the construction, that is, the “contract status” is changed.
Since it is not unusual for a construction work to undergo a change in quantity, postponement of construction period, etc. during the construction period, it is necessary to have a continuous and continuous cost accounting system integrated with the change in the total construction revenue. It is a problem that is difficult in the internal control environment of the construction completion standard accounting.

The cost accounting system, which is continuously implemented, performs cost accounting that emphasizes engineering categories such as construction-specific cost categories that can manage progress rather than material cost, labor costs, expense-specific categories. When the classification by generation form is displayed in parallel, it is tabulated using a matrix technique. In addition, when a partial value of the numerical matrix is changed according to the progress, there is no method for confirming which of the numerical matrix before the change and the numerical matrix after the change is the latest correct numerical matrix. In other words, using a numerical matrix makes it difficult to verify that the progress of construction is correctly expressed, which is called the “credibility problem of spreadsheet numerical values”. The cost information necessary for the calculation of the degree of progress of construction using the work progress standard is this matrix information. Therefore, how to construct a prompt and visible internal control environment is a problem of “multidimensional cost information processing”.

In this case, general-purpose project management software is used as a means for solving the above problems. Engineering information that displays multiple multi-dimensional information in tables and Gantt charts in order to provide accurate cost information for managing changes in construction contents, construction progress, and financial accounting processing. Process management tools are suitable. With existing costing system that is always implemented continuously, even if cost information is calculated by using a spreadsheet or spreadsheet software, and a matrix technique is used, the situation value at a certain point is statically two-dimensionally. While it is difficult to grasp the construction status that progresses daily by multi-dimensional and dynamic simply by counting, general-purpose project management software is multi-dimensional and dynamic management that cannot be achieved by spreadsheet software. Is realized by using the functions of the software dedicated to project management.

A common item of problems to be solved by the invention is "work type". Since the construction progress standard is intended to determine the progress status during the construction period, it is closely related to the process management. The process plan is a plan that breaks down into the work necessary to complete the construction, and plans the implementation procedure of the disassembled components.The process management is based on the plan and grasps the actual progress sequentially. It is to implement necessary measures for completion. “Work type” refers to the disassembled components.

The problem to be solved by the invention is a problem related to three construction cost calculation elements of (total construction cost), (total construction cost generated), and (total construction revenue) of one work type. As a means to solve the problem, the developed device uses the function of general-purpose project management software to create a function to calculate three calculations separately in one row (work type) of the software screen table. Even if the work period and start date of the work type are changed, the three calculation results for one work type are always displayed and can be comparatively evaluated while maintaining the dependency with other work types. . The work type is automatically displayed as a Gantt bar on the Gantt chart. If you check the Gantt chart of the work type centering on the closing date, if there is any work type that has been completed and other work types that should have been completed before that, are there any reasons? I know I have to check.
In the following, the problem solving method will be described by taking “rebar assembly work” of the work type as an example, with the three cost calculations performed in one work type as construction revenue calculation, construction cost calculation, and generated construction cost calculation.

There is “accumulation” in cost accounting before receiving an order for construction. Estimated unit price is set for the contract details (construction details, units and quantities), and the total amount is determined. The accumulated amount is then bid based on various business decisions. When a successful bid is made and the order value is determined, a unit price (agreed unit price) calculated backward from the unit, quantity, and successful bid amount is determined for each work subdivision according to the contract details, and this is the content of “total construction revenue”.

First, we describe the method of “construction revenue calculation” using general-purpose project management software and the problem solving method.
When you enter the work type name, work period, and start date in the row (task) of the table (table part) of the Gantt chart view of the general-purpose software, and set the dependency between the work types, the Gantt bar is displayed in the Gantt chart section.

In the row of the resource sheet view, the work subdivision (resource name), unit, and unit price (agreed unit price) corresponding to the successful bid price of the work type are entered.

Return to the Gantt chart view, click the “Resource” tab of “Task information” for each work type, click ▼ in the resource name field, select the work subdivision (resource name) entered in the resource sheet, and ▼ in the unit number field ▼ Click to enter the quantity.
When returning to the Gantt chart view, the unit price × quantity is displayed in the “cost” column of each work type. This value is the “construction revenue calculation” value of the work type. The total of all work types becomes the winning bid amount, click “Progress Management” “Set Basic Plan” in the “Tools” menu, and select “Basic Plan 1” corresponding to the winning bid amount in the “Basic Plan Setting” box. Select with “Setting” ▼.

The issue of “Review of total construction revenue (total construction revenue)” is how to deal with “contract status” in which the contract amount itself, which is the basis for all cost calculations, is changed. If the basic plan 1 includes a quantity, work period, new work type subdivision, etc., when the account is settled at a certain point in time, changing the task information resource of the work work type will change the “cost” (total revenue). Based on the basic plan (current state) of the Gantt chart in this state, b. Construction cost calculation and c. Generated construction cost calculation The “contract status” in which the contract amount itself, which is the basis for cost accounting, is changed is managed.

Next, we describe the method of implementing construction cost calculation with general-purpose project management software and the problem solving method. b. Construction cost calculation is to create an execution budget.
The state before the basic plan 1 is saved (the basic plan at that time) is copied, the same basic plan is made into two stages, and the basic plan is saved. Thereafter, the upper stage is used as the stage for calculating the total construction revenue, and the lower stage is used as the stage for calculating the total construction cost and the generated construction cost.

Disassemble each work type in the lower section into an implementation process plan. For example, if the contract content is a set of bridge piers, it is disassembled into formwork, rebar assembly, and concrete placement according to the actual process. The work type at this decomposition level is a unit for planning the execution budget, and it is set to an appropriate level for estimating how much it costs.

Open the resource view and enter resource information for the execution budget. Click the disassembled work type line in the lower stage in the Gantt chart view, and enter the resource and the number of units in the “Task information” menu and “Task information box”. The construction cost (execution budget) is calculated in the “cost” column, and the total value is the total execution budget (total construction cost). Create an execution budget (cost) column in the user setting field.

The “Comparison criteria for construction progress (total construction cost)” issue is that there is no standard to evaluate the validity and reliability of the value even if the construction progress based on the cost proportional method is calculated during the construction period. is there. As a solution to this problem, the standard value is the cost value of each work type in the lower stage execution budget.

Since the execution budget is created based on the actual construction process plan, it is used as a basic plan for engineering process management on site. If the start date of a certain work work type is delayed, the work schedule of the preceding task is changed and the entire Gantt chart is changed. If the work type quantity is changed and settled, change it in the unit number column of the resource tab of the task information.

The lower stage “Execution budget (cost)” column is the execution budget, but even if the quantity has been changed and liquidated, the validity of the construction progress (value calculated in the lower stage) based on the cost proportional method It becomes a standard to evaluate. “Construction progress (volume)” is provided in the field (column of Gantt chart table) as a reference value for comparing the construction progress calculated in the lower stage and the progress calculated in the upper stage construction revenue. Right-click in the field and create a new “Construction progress (volume)” in “User settings for field” and “User settings field box”. The formula is (volume / basic plan 1 cost), the volume is calculated by entering 0% and 100%, for example, in the “Achievement rate” column, and the basic plan 1 is the contractual value saved in the construction revenue calculation. . Thus, a reference value is established for each work type as a means for solving the problem.

Finally, a method for performing “cost calculation of generated construction” using general-purpose project management software and a problem solving method are described.
The construction progress is calculated based on the cost proportional method at the lower stage. This means that the cost information necessary for the engineering process management of the upper stage and the accounting cost calculation consistent with the execution budget of the lower stage is created in association with the “work type” of the lower stage.

Each work type in the lower stage is disassembled into "work type copy" and "incurred cost journal". Cost information is recorded in one line for each transaction that has occurred in this “accrued cost journal”. New user setting fields are “Construction Progress (Cost Proportional Method)”, “Finished Construction Cost”, “Journal Number”, “Journal”, “Material Cost”, “Labor Cost”, “Subcontracting Cost”, “Direct” "Expenses", "Direct construction cost meter", etc. are set up. Comparing “Construction progress (cost-proportional method)” with the upper stage “Construction progress (volume)” makes it possible to evaluate the reliability of the construction progress.

The person in charge who records each transaction that occurs in one line needs basic accounting knowledge, but it is necessary to work as part of the construction of an internal control system as a field management ability in the construction progress standard era. It is important to avoid discrepancies due to time differences between the actual progress in the field and the cost information that reaches the accounting when operating the construction cost accounting system on a regular basis.

Cost information for each transaction entered in the lower stage is exported to Excel and reported to the accounting staff as needed. In addition, the accounting staff who receives this cost information can also view the general-purpose project management software, so if you can visually check the cost information and the actual progress, it will be a common information base for the site and accounting. It is important as maintenance.

The problem of “insufficiency in cost information (total cost of construction costs incurred)” is the cost information to which the construction progress standard is applied only when the cost progress information is submitted from the site during the construction completion standard era. Although it was deficient, three construction costs were calculated for the “work type” in the lower stage, and the results were calculated as “(A) Construction progress (cost proportional method)” and “(B) Construction progress ( "Volume") to compare and evaluate its reliability. In addition, visualizing and confirming the progress of the entire process on the right side of the task bar, such as the positional relationship of the task bar, in the Gantt chart will evaluate the reliability of the construction progress, making it an intuitive confirmation method that cannot be done with a numerical table. Become.

The effect of the invention is that the skill of the site manager is improved, and management that applies the construction progress standard is possible even in the small and medium construction industry.
The three application requirements “total construction revenue” and “total construction cost” can be estimated with reliability by most companies, but “establishment of construction progress on the settlement date” can be estimated with reliability by most companies. The general view is that it is impossible. This is because most companies use construction completion accounting and do not have a cost accounting system in the middle of the construction period.
Transaction slips generated from the work site as construction cost information should be tabulated after the completion of construction, but in the case of construction progress standard application, the completed and unfinished construction types are identified on the settlement date, and the completed construction types are identified. Since the construction cost generated from the project must be strictly calculated, it is impossible to have an internal control environment in which process management and accounting processing are integrally managed within the construction period.
In addition to the high cost required to build this system, the construction work is originally a project with a unique unity, so it is inherently unfit for systems that handle routine work. Therefore, since it is the present situation that many companies cannot find a method for introducing a construction progress standard, the present invention is a proposal that matches the essence of construction work.
This is an invention that devised a method of using general-purpose project management software with engineering process management that is commonly used all over the world. The introduction cost is low and data exchange with Word and Excel is easy and accounting. It is not necessary to mess with the accounting system.
In addition, the present invention combines the creation of cost information necessary for the work progress criteria with the function as a tool for strengthening the project management ability that site managers must immediately take different actions one by one. As a result, any company of any size will be able to improve on-site management capabilities and establish an internal control environment in which construction standards can be introduced.
Even if the general-purpose project management software is introduced on a trial basis, the process management capability is dramatically improved by the full-fledged process management software, not the process management by spreadsheet software such as Excel that originally has no process management function. And gain a sense of improving on-site management.
It is possible to improve the reality that on-site management and head office management are not engaged, and to build an internal control environment that integrates on-site management.

First, we describe the method of “construction revenue calculation” using general-purpose project management software and the problem solving method.
When you enter the work type name, work period, and start date in the row (task) of the table (table part) of the Gantt chart view of the general-purpose software, and set the dependency between the work types, the Gantt bar is displayed in the Gantt chart section. (Figure 1)

In the row of the resource sheet view, the work subdivision (resource name), unit, and unit price (agreed unit price) corresponding to the successful bid price of the work type are entered. (Figure 2)

Return to the Gantt chart view, click the “Resource” tab of “Task information” for each work type, click ▼ in the resource name field, select the work subdivision (resource name) entered in the resource sheet, and ▼ in the unit number field ▼ Click to enter the quantity.
When returning to the Gantt chart view, the unit price × quantity is displayed in the “cost” column of each work type. This value is the “construction revenue calculation” value of the work type. (Figure 3)

The total of all work types becomes the winning bid amount, click “Progress Management” “Set Basic Plan” in the “Tools” menu, and select “Basic Plan 1” corresponding to the winning bid amount in the “Basic Plan Setting” box. Select with “Setting” ▼. (Fig. 4)

The issue of “Review of total construction revenue (total construction revenue)” is how to deal with “contract status” in which the contract amount itself, which is the basis for all cost calculations, is changed. If the basic plan 1 includes a quantity, work period, new work type subdivision, etc., when the account is settled at a certain point in time, changing the task information resource of the work work type will change the “cost” (total revenue). Based on the basic plan (current state) of the Gantt chart in this state, by calculating the construction cost and the cost of incurring construction costs, the base of all cost calculations that is the issue of “Review of total construction revenue (total construction revenue)” The “contract status” in which the contract amount itself is changed is managed.

Next, we describe the method of implementing construction cost calculation with general-purpose project management software and the problem solving method. Construction costing is to create an execution budget.
The state before the basic plan 1 is saved (the basic plan at that time) is copied, the same basic plan is made into two stages, and the basic plan is saved. Thereafter, the upper stage is used as the stage for calculating the total construction revenue, and the lower stage is used as the stage for calculating the total construction cost and the generated construction cost. (Fig. 5)

Disassemble each work type in the lower section into an implementation process plan. For example, if the contract content is a set of bridge piers, it is disassembled into formwork, rebar assembly, and concrete placement according to the actual process. The work type at this decomposition level is a unit for planning the execution budget, and it is set to an appropriate level for estimating how much it costs.

Open the resource view and enter resource information for the execution budget. In the Gantt chart view, click the construction cost meter disassembly work type row in the lower stage, and enter the resource and the number of units in the “Task information” menu and “Task information box”. The construction cost (execution budget) is calculated in the “cost” column, and the total value is the total execution budget (total construction cost). Create an execution budget (cost) column in the user setting field. (Fig. 6)

The “Comparison criteria for construction progress (total construction cost)” issue is that there is no standard to evaluate the validity and reliability of the value even if the construction progress based on the cost proportional method is calculated during the construction period. is there. As a solution to this problem, the reference is the execution budget (cost) column in the user setting field of each work type of the lower stage execution budget.
Since the execution budget is created based on the actual construction process plan, it is used as a basic plan for engineering process management on site. If the start date of a certain work work type is delayed, the work schedule of the preceding task is changed and the entire Gantt chart is changed. If the work type quantity is changed and settled, change it in the unit number column of the resource tab of the task information.

The lower stage “Execution budget (cost)” column is the execution budget, but even if the quantity has been changed and liquidated, the validity of the construction progress (value calculated in the lower stage) based on the cost proportional method It becomes a standard to evaluate. “Construction progress (volume)” is provided in the field (column of Gantt chart table) as a reference value for comparing the construction progress calculated in the lower stage and the progress calculated in the upper stage construction revenue. Right-click in the field and create a new “Construction progress (volume)” in “User settings for field” and “User settings field box”. The formula is (volume / basic plan 1 cost), the volume is calculated by entering 0% and 100%, for example, in the “Achievement rate” column, and the basic plan 1 is the contractual value saved in the construction revenue calculation . Thus, a reference value is established for each work type as a means for solving the problem. (Fig. 7)

Finally, a method for performing “cost calculation of generated construction” using general-purpose project management software and a problem solving method are described.
The construction progress is calculated based on the cost proportional method at the lower stage. This means that the cost information necessary for the engineering process management of the upper stage and the accounting cost calculation consistent with the execution budget of the lower stage is created in association with the “work type” of the lower stage.

Each work type in the lower stage is disassembled into "work type copy" and "incurred cost journal". Cost information is recorded in one line for each transaction that has occurred in this “accrued cost journal”. New user setting fields are “Construction Progress (Cost Proportional Method)”, “Finished Construction Cost”, “Journal Number”, “Journal”, “Material Cost”, “Labor Cost”, “Subcontracting Cost”, “Direct” "Expenses", "Direct construction cost meter", etc. are set up. Comparing “Construction progress (cost-proportional method)” with the upper stage “Construction progress (volume)” makes it possible to evaluate the reliability of the construction progress. (Figure 8)

The person in charge who records each transaction that occurs in one line needs basic accounting knowledge, but it is necessary to work as part of the construction of an internal control system as a field management ability in the construction progress standard era. It is important to avoid discrepancies due to time differences between the actual progress in the field and the cost information that reaches the accounting when operating the construction cost accounting system on a regular basis.
Cost information for each transaction entered in the lower stage is exported to Excel and reported to the accounting staff as needed. In addition, the accounting staff who receives this cost information can also view the general-purpose project management software, so if you can visually check the cost information and the actual progress, it will be a common information base for the site and accounting. It is important as maintenance. (Fig. 9)

The problem of “insufficiency in cost information (total cost of construction costs incurred)” is the cost information to which the construction progress standard is applied only when the cost progress information is submitted from the site during the construction completion standard era. Although it was deficient, three construction costs were calculated for the “work type” in the lower stage, and the results were calculated as “(A) Construction progress (cost proportional method)” and “(B) Construction progress ( "Volume") to compare and evaluate its reliability. In addition, visualizing and confirming the progress of the entire process on the right side of the task bar, such as the positional relationship of the task bar, in the Gantt chart will evaluate the reliability of the construction progress, making it an intuitive confirmation method that cannot be done with a numerical table. Become.
(Fig. 10)

Figure 1 shows the Gantt view screen Figure 2 shows the resource view screen FIG. 3 shows “resource” of “task information”. Figure 4 shows basic plan 1 as “setting the basic plan”. Figure 5 shows the construction cost calculation stage at the top and the generation cost calculation stage at the bottom. Figure 6 shows the execution budget (cost) column in the user setting field. Fig. 7 shows "Construction progress (volume)" Figure 8 shows “Incurred Cost Journal” Figure 9 shows cost information Figure 10 shows the reliability evaluation of construction progress.

Claims (1)

The purpose of this system is a device for evaluating the reliability of construction progress.
The hardware is a construction site manager and a head office employee personal computer, the software OS is Windows, and Microsoft-office and Microsoft-office-project (hereinafter referred to as MSP) are installed as general-purpose software. (Windows and Microsoft are registered trademarks)
This system is constructed with input form means, progress status input means, and evaluation means. The system as a whole evaluates the reliability of the construction progress measured for the implementation of the construction progress standard accounting. Focusing on the work type level that constitutes the construction as a target, the progress of the work process and the aggregation of construction costs are visualized and managed centrally.
Visually confirm and evaluate on the personal computer screen that the work type carried out by a certain point of time that is actually grasped at the work site and the construction cost required to complete the work type are consistent.
In addition, for each work type, the reliability of the work progress calculated by the cost proportional method is evaluated by comparing the work progress calculated by the cost proportional method with the work completion progress actually grasped by site management. In this way, the reliability of construction progress calculation is evaluated on a daily basis throughout the construction period.
The input form means is a means for the system management department to create an MSP construction progress evaluation template input form. In the progress status input means, the site construction manager installs the MSP construction progress evaluation template on the personal computer at the site, and the process plan is based on the construction execution plan reviewed by the site manager and the related departments before the construction starts. Enter the task name (work type name), start date, end date, dependency, resource data (execution budget), etc. in the work breakdown WBS (Work Breakdown Structure) task line. In addition, after the start of the work, the progress of the work type that was actually grasped by updating the data by sequentially inputting the achievement rate of the work type, the changed work period, the execution quantity and the journal of the transaction that occurred, etc. according to the progress This is a means for visually confirming the transaction generated in the work type and comparing the calculated work volume progress and the generated cost work progress to evaluate the reliability.