Author(s)

Chuankai Chen

Corresponding Author

Chuankai Chen

Abstract

Follow-up auditing as a cost control tool for construction projects with unique advantages continues to maintain and reinforce the existing procurement costs over time, where input runs through all stages of the construction process and helps to better follow the funds used. Combined with the attributes of building construction items, this paper describes the primary application significance of follow-up auditing in several stages,and gives targeted methods. This research starts with the solution to problems such as project superbudget and nonstandard alteration during this procedure of construction, in order to achieve precise business management that construction projects can obtain the economic effect as planned, and successfully transmute that project budget management step through passive accounting way to active control station.

Keywords

Engineering cost; Follow-up auditing; Building construction