Technological Innovation and Science Management (TISM) June 2026, Vol.2, No.4
Common Issues and Countermeasures in Construction Cost Settlement Audits
Guodong Xu
Shanghai Qianwei Industrial Co., Ltd., Shanghai 201913, China
Abstract: The development of the national economy has brought unprecedented opportunities to the construction industry, and the rapid development of the construction industry has also greatly contributed to the progress of the economy and society. Against this backdrop, the review of project cost settlement, as a key link in investment control, directly affects project benefits and the healthy development of the industry in terms of its quality. This article systematically reviews common issues in aspects such as engineering volume, unit price, change visa, and contract terms. By combining municipal road cases, it proposes four countermeasures: standardizing data sources, refining contract texts, digitizing review methods, and systematizing internal control systems. These measures effectively enhance the quality and efficiency of reviews and prevent settlement disputes. Promote the transformation of cost control from post-event correction to proactive control throughout the entire process, providing references for similar projects.
Keywords: construction engineering, cost management, settlement audit