A financial accounting-based building project management system

Abstract

The application discloses a kind of based on financial accounting's building project management system, specifically related to project management technical field;It is by obtaining building project budget data and actual cost data, constructs budget and actual consumption sequence and forms cost deviation data set;Based on construction time period statistics cost deviation change trend forms deviation evolution track, identifies and construction environment and organization state synchronous change environmental influence deviation and organization influence deviation, eliminates the interference of environmental and organizational factors and forms quota deviation data set;Trace the budget quota source corresponding to quota deviation data set, identify and mark invalid quota item, carry out isolated management to invalid quota item in budget data, and regenerate project accounting benchmark based on unisolated budget data, realize the dynamic correction and optimization of quota system, improve the accuracy and reliability of budget accounting.

Description

Technical Field

[0001] This invention relates to the field of project management technology, and more specifically, to a construction project management system based on financial accounting. Background Technology

[0002] Current construction project management typically employs a three-tiered comparative management system based on the budget: a comparative analysis of the project budget, financial accounting, and final settlement. Budget data is prepared in advance based on industry quotas or the company's internal historical average consumption standards. During construction, the project's financial accounting department periodically collects actual consumption costs according to unified cost categories and compares them with static budget data to generate budget execution deviation analysis, which guides the project's resource allocation and management decisions.

[0003] However, existing technologies only perform ex post-hoc statistical analysis on the total deviation between the budget and actual consumption. They cannot distinguish in a timely manner between deviations caused by dynamic construction environment factors and deviations caused by unreasonable quotas themselves. This results in erroneous consumption standards being continuously transmitted and accumulated in the subsequent project budget preparation process. Summary of the Invention

[0004] In order to overcome the above-mentioned defects of the prior art, embodiments of the present invention provide a construction project management system based on financial accounting to solve the problems mentioned in the background art.

[0005] To achieve the above objectives, the present invention provides the following technical solution: A construction project management system based on financial accounting includes: Data collection module: acquires construction project budget data and corresponding actual cost data, establishes budget consumption sequences and actual consumption sequences according to unified cost categories, and generates cost deviation datasets; Deviation Analysis Module: Based on the cost deviation dataset, the module divides the cost deviation distribution intervals according to the construction period, and statistically analyzes the continuity direction and change range of cost deviations within each construction period to form a deviation evolution trajectory. Deviation identification module: It compares and correlates the deviation evolution trajectory with the construction environment record and construction organization record of the corresponding construction period to identify the environmental impact deviation that changes synchronously with the construction environment record and the organizational impact deviation that changes synchronously with the construction organization record. Factor elimination module: Removes environmental impact deviation and organizational impact deviation from the cost deviation dataset, extracts the remaining cost deviation to form the quota deviation dataset, and calculates the cumulative deviation degree of the quota deviation dataset according to cost item; Quota source tracing module: Based on the cumulative deviation, trace the quota source of the corresponding budget data, identify the target quota item that continuously generates quota deviation dataset, and generate failure identifier for the target quota item; Isolation and Recalculation Module: Based on the failure identifier, the module isolates and manages the corresponding target quota items in the construction project budget data, and regenerates the project accounting benchmark based on the unisolated budget data.

[0006] In a preferred embodiment, the project budget data and corresponding actual cost data are obtained, a budget consumption sequence and an actual consumption sequence are established according to a unified cost category, and a cost deviation dataset is generated, specifically as follows: Obtain construction project budget data and corresponding actual cost data; According to the construction project identification, construction period and unified cost account, the budgeted engineering quantity, budgeted unit price and budgeted amount in the construction project budget data are collected to form a budget consumption sequence; According to the same construction project identification, construction period and unified cost account, the actual quantity, actual unit price and actual amount in the corresponding actual cost data are collected to form the actual consumption sequence; The budgeted consumption sequence is matched item by item with the actual consumption sequence, and the consumption difference and amount difference under the same unified cost item are calculated to generate a cost deviation dataset.

[0007] In a preferred embodiment, based on the cost deviation dataset, the cost deviation distribution intervals are divided according to the construction period, and the continuity direction and variation magnitude of the cost deviation within each construction period are statistically analyzed to form a deviation evolution trajectory, specifically as follows: Based on the cost deviation data, the consumption difference and amount difference under the same construction project identifier and the same unified cost account are concentrated in the cost deviation data and arranged according to the construction period to form the cost deviation time series; Determine whether the positive and negative states of the consumption difference and amount difference between adjacent construction periods in the cost deviation time series are continuous and consistent. Use the construction period where the positive and negative states change as the interval boundary to divide the cost deviation distribution interval. The system analyzes the continuity of positive and negative values ​​of consumption and monetary differences within the statistical cost deviation distribution interval, calculates the changes in consumption and monetary differences between adjacent construction periods, determines the direction and magnitude of cost deviation, and forms a deviation evolution trajectory according to the construction period sequence.

[0008] In a preferred embodiment, the deviation evolution trajectory is correlated and compared with the construction environment records and construction organization records for the corresponding construction period to identify environmental impact deviations that change synchronously with the construction environment records and organizational impact deviations that change synchronously with the construction organization records. Specifically: Retrieve the construction environment records and construction organization records corresponding to each construction period in the deviation evolution trajectory, and align them according to the construction period; By comparing the construction environment records and construction organization records of adjacent construction periods, the direction and magnitude of changes in environmental and organizational conditions can be determined. The environmental status changes and cost deviations are correlated according to the construction period. Cost deviations with the same direction of change and the same trend of increase or decrease in magnitude are marked as environmental impact deviations. The changes in organizational status and cost deviations are correlated according to the construction period. Cost deviations with consistent direction of change and consistent trend of increase or decrease are marked as organizational impact deviations.

[0009] In a preferred embodiment, environmental impact deviations and organizational impact deviations are removed from the cost deviation dataset, and the remaining cost deviations are extracted to form a quota deviation dataset. The cumulative deviation of the quota deviation dataset is then calculated according to cost items, specifically as follows: Based on the building project identifier, construction period, unified cost item, consumption difference, and amount difference corresponding to the environmental impact deviation and organizational impact deviation, the corresponding cost deviation is located centrally in the cost deviation dataset; Remove the corresponding cost deviation from the cost deviation dataset and retain the remaining cost deviation; The remaining cost deviations are collected according to the unified cost account to form a quota deviation dataset. The consumption difference and amount difference in the quota deviation dataset are added together to obtain the cumulative consumption deviation and cumulative amount deviation. The cumulative deviation degree is composed of the cumulative consumption deviation and the cumulative amount deviation.

[0010] In a preferred embodiment, the quota source of the corresponding budget data is traced based on the cumulative deviation, the target quota item that continuously generates the quota deviation dataset is identified, and a failure identifier for the target quota item is generated, specifically: Based on the unified cost items in the quota deviation dataset, find the corresponding budgeted quantities, unit prices, amounts, and quota sources in the construction project budget data; Establish a correspondence between the source of the quota and the remaining cost deviation in the quota deviation dataset according to the construction period; Select quota sources that correspond to the remaining cost deviation throughout the continuous construction period, and whose cumulative consumption deviation and cumulative amount deviation remain in the same positive and negative direction, and determine them as target quota items, and generate failure indicators for the target quota items.

[0011] In a preferred embodiment, the corresponding target quota items in the construction project budget data are isolated and managed according to the failure identifier, and the project accounting benchmark is regenerated based on the unisolated budget data, specifically as follows: Based on the failure indicator of the target quota item, locate the quota source, budgeted quantity, budgeted unit price and budgeted amount corresponding to the target quota item in the construction project budget data; Mark the source of the quota, the quantity of the budgeted project, the unit price of the budget, and the amount of the budget as isolated, and retain the data in the construction project budget data that is not marked as isolated, thus forming the budget data that is not isolated; Collect the unseparated budget data according to the building project identification, construction period and unified cost account, re-form the budget consumption sequence, verify the budget amount based on the budgeted project quantity and budgeted unit price, and generate the project accounting benchmark.

[0012] The technical effects and advantages of the construction project management system based on financial accounting of this invention are as follows: By acquiring construction project budget data and corresponding actual cost data, and generating a cost deviation dataset according to unified cost categories, the budget caliber is kept consistent with the financial accounting caliber. By dividing the cost deviation distribution intervals by construction period and forming a deviation evolution trajectory, cost deviation is transformed from a single result comparison to continuous process identification. By linking construction environment records and construction organization records, environmental impact deviations, organizational impact deviations, and residual cost deviations caused by non-external factors can be distinguished. By eliminating environmental impact deviations and organizational impact deviations and forming a quota deviation dataset, the cumulative deviation degree can reflect the continuous deviation status of the quota source itself. By tracing the quota source and generating failure indicators for target quota items, failure quotas are prevented from continuing to participate in subsequent budget preparation. By isolating target quota items and regenerating project accounting benchmarks, the accuracy of construction project financial accounting data and the consistency of project management decision-making basis are improved. Attached Figure Description

[0013] Figure 1 This is a schematic diagram of the structure of a construction project management system based on financial accounting according to the present invention. Detailed Implementation

[0014] The technical solutions of the embodiments of the present invention will be clearly and completely described below with reference to the accompanying drawings. Obviously, the described embodiments are only some embodiments of the present invention, and not all embodiments. Based on the embodiments of the present invention, all other embodiments obtained by those of ordinary skill in the art without creative effort are within the scope of protection of the present invention. Example

[0015] Figure 1 This invention provides a construction project management system based on financial accounting, comprising: Data collection module: acquires construction project budget data and corresponding actual cost data, establishes budget consumption sequences and actual consumption sequences according to unified cost categories, and generates cost deviation datasets; Deviation Analysis Module: Based on the cost deviation dataset, the module divides the cost deviation distribution intervals according to the construction period, and statistically analyzes the continuity direction and change range of cost deviations within each construction period to form a deviation evolution trajectory. Deviation identification module: It compares and correlates the deviation evolution trajectory with the construction environment record and construction organization record of the corresponding construction period to identify the environmental impact deviation that changes synchronously with the construction environment record and the organizational impact deviation that changes synchronously with the construction organization record. Factor elimination module: Removes environmental impact deviation and organizational impact deviation from the cost deviation dataset, extracts the remaining cost deviation to form the quota deviation dataset, and calculates the cumulative deviation degree of the quota deviation dataset according to cost item; Quota source tracing module: Based on the cumulative deviation, trace the quota source of the corresponding budget data, identify the target quota item that continuously generates quota deviation dataset, and generate failure identifier for the target quota item; Isolation and Recalculation Module: Based on the failure identifier, the module isolates and manages the corresponding target quota items in the construction project budget data, and regenerates the project accounting benchmark based on the unisolated budget data.

[0016] Obtain construction project budget data and corresponding actual cost data, establish budget consumption sequences and actual consumption sequences according to unified cost categories, and generate a cost deviation dataset, including: Obtain construction project budget data and corresponding actual cost data; Specifically, a construction project identifier is established for each construction project. The construction project identifier is determined by any one of the following: project establishment code, contract code, or internal enterprise project code. The construction project budget data includes at least the construction project identifier, construction period, unified cost item, budgeted quantity, budgeted unit price, and budgeted amount. The corresponding actual cost data includes at least the construction project identifier, construction period, unified cost item, actual quantity, actual unit price, and actual amount.

[0017] Construction periods are divided according to the financial accounting cycle of the construction project. Construction periods can be set by day, week, month or progress node. The construction period uses the same start and end time expression method in the construction project budget data and the corresponding actual cost data. The unified cost account is established according to the financial accounting standard of the construction project. The unified cost account can include labor, materials, machinery, subcontracting and measure costs. A one-to-one correspondence is established between the unified cost account and the budget account in the construction project budget data and the cost account in the corresponding actual cost data.

[0018] After obtaining the construction project budget data, the data undergoes field integrity processing, including checking for null values ​​in the construction project identifier, construction period, unified cost account, budgeted quantity, budgeted unit price, and budgeted amount. If null values ​​exist in the construction project identifier, construction period, or unified cost account, the corresponding record is not included in the budget consumption sequence. If null values ​​exist in the budgeted quantity, budgeted unit price, or budgeted amount, the null values ​​are filled in based on the existing product relationships between the budgeted quantity, budgeted unit price, and budgeted amount in the construction project budget data. Records for which null values ​​cannot be filled in are not included in the aggregation calculation.

[0019] According to the construction project identification, construction period and unified cost account, the budgeted engineering quantity, budgeted unit price and budgeted amount in the construction project budget data are collected to form a budget consumption sequence; Specifically, budget data for construction projects with the same project identification, construction period, and unified cost category are grouped into the same budget aggregation group. Within the budget aggregation group, the budgeted quantities are summed to obtain the total budgeted quantity value, and the budgeted amounts are summed to obtain the total budgeted amount value. When the total budgeted quantity value is not zero, the total budgeted amount value is divided by the total budgeted quantity value to determine the total budgeted unit price value. When the total budgeted quantity value is zero, the budgeted unit price already recorded within the budget aggregation group is used as the total budgeted unit price value, and the budget aggregation group is marked as a budgeted quantity record to be verified.

[0020] When forming the budget consumption sequence, each budget collection group is converted into a budget consumption sequence item. Each budget consumption sequence item includes the construction project identifier, construction period, unified cost account, total budgeted quantity, total budgeted unit price, and total budgeted amount. The budget consumption sequence is arranged in a fixed order of construction project identifier, construction period, and unified cost account.

[0021] According to the same construction project identification, construction period and unified cost account, the actual quantity, actual unit price and actual amount in the corresponding actual cost data are collected to form the actual consumption sequence; Specifically, field integrity processing is performed on the corresponding actual cost data, including checking for null values ​​in the construction project identifier, construction period, unified cost account, actual quantity, actual unit price, and actual amount. If null values ​​exist in the construction project identifier, construction period, or unified cost account, the corresponding record will not be included in the actual consumption sequence. If null values ​​exist in the actual quantity, actual unit price, or actual amount, the null values ​​will be filled in according to the product relationship between the actual quantity, actual unit price, and actual amount that already exist in the corresponding actual cost data. Records that cannot be filled in with null values ​​will not participate in the aggregation calculation.

[0022] Actual cost data for construction projects with the same identifier, construction period, and unified cost account are grouped into the same actual collection group. Within the actual collection group, the actual quantities are summed to obtain the total actual quantity value, and the actual amounts are summed to obtain the total actual amount value. If the total actual quantity value is not zero, the total actual amount value is divided by the total actual quantity value to determine the total actual unit price value. If the total actual quantity value is zero, the actual unit price already recorded within the actual collection group is used as the total actual unit price value, and the actual collection group is marked as an actual quantity record to be verified.

[0023] When forming the actual consumption sequence, each actual collection group is converted into an actual consumption sequence item. Each actual consumption sequence item includes the construction project identifier, construction period, unified cost account, total actual quantity, total actual unit price, and total actual amount. The actual consumption sequence is arranged in the same order as the budgeted consumption sequence, with the same construction project identifier, construction period, and unified cost account, so that the budgeted consumption sequence item and the actual consumption sequence item have the same matching index.

[0024] The budgeted consumption sequence is matched with the actual consumption sequence item by item, and the consumption difference and amount difference under the same unified cost account are calculated to generate a cost deviation dataset. Specifically, using the construction project identifier, construction period, and unified cost item as matching keys, the system reads budget consumption sequence items from the budget consumption sequence and searches for actual consumption sequence items with identical matching keys in the actual consumption sequence. When an actual consumption sequence item with identical matching keys is found, the total budgeted quantity is paired with the total actual quantity, and the total budgeted amount is paired with the total actual amount. When no actual consumption sequence item with identical matching keys is found, the total actual quantity and the total actual amount are set to zero and a corresponding matching record is generated. When there are actual consumption sequence items in the actual consumption sequence that are not matched by the budgeted consumption sequence, the total budgeted quantity and the total budgeted amount are set to zero and a corresponding matching record is generated.

[0025] When generating the cost deviation dataset, the consumption difference and amount difference under the same unified cost account are calculated for each matching record. The consumption difference is the total actual quantity minus the total budgeted quantity, and the amount difference is the total actual amount minus the total budgeted amount. Each cost deviation record in the cost deviation dataset includes at least the construction project identifier, construction period, unified cost account, total budgeted quantity, total actual quantity, consumption difference, total budgeted amount, total actual amount, and amount difference.

[0026] Based on the cost deviation dataset, the cost deviation distribution intervals are divided according to the construction period. The direction of persistence and the magnitude of change of cost deviation within each construction period are statistically analyzed to form the deviation evolution trajectory, including: Based on the cost deviation data, the consumption difference and amount difference under the same construction project identifier and the same unified cost account are concentrated in the cost deviation data and arranged according to the construction period to form the cost deviation time series; Specifically, using the cost deviation dataset as input data, the system reads the construction project identifier, construction period, unified cost account, consumption difference, and amount difference from each cost deviation record. It also checks whether the start and end times of the construction period are complete and whether the start time is later than the end time. Cost deviation records with complete start and end times and whose start time is not later than the end time are included in the processing. Cost deviation records that fail the check are marked as construction period verification records and are not included in the cost deviation time series generation.

[0027] Based on the conditions that the construction project identification is the same and the unified cost account is the same, the cost deviation records involved in the processing are classified into the same cost deviation time sequence processing group; when there are multiple cost deviation records with the same construction project identification, construction period and unified cost account within the same cost deviation time sequence processing group, the consumption difference and amount difference in the multiple cost deviation records are accumulated to form a unique cost deviation record for the corresponding construction period; the unique cost deviation records are arranged from the earliest to the latest according to the start time of the construction period, and when the start time of the construction period is the same, the unique cost deviation records are arranged from the earliest to the latest according to the end time of the construction period to form the cost deviation time sequence.

[0028] Determine whether the positive and negative states of the consumption difference and amount difference between adjacent construction periods in the cost deviation time series are continuous and consistent. Use the construction period where the positive and negative states change as the interval boundary to divide the cost deviation distribution interval. Specifically, each cost deviation time series item in the cost deviation time series includes the construction project identifier, construction period, unified cost account, consumption difference, and amount difference. The relationship between the consumption difference and the amount difference in each cost deviation time series item and zero is determined. When the consumption difference is greater than zero, equal to zero, or less than zero, the positive and negative states of the consumption difference are determined to be positive, zero, or negative, respectively. When the amount difference is greater than zero, equal to zero, or less than zero, the positive and negative states of the amount difference are determined to be positive, zero, or negative, respectively. The positive and negative states of the consumption difference and the amount difference in the same construction period together constitute the positive and negative states of the cost deviation.

[0029] A cost deviation distribution interval is established starting from the first construction period in the cost deviation time series. Adjacent cost deviation time series items are compared one by one according to the construction period sequence. When the positive and negative states of the consumption difference corresponding to the previous construction period and the positive and negative states of the amount difference corresponding to the previous construction period and the next construction period are the same, the next construction period is incorporated into the current cost deviation distribution interval. When the positive and negative states of the consumption difference or the positive and negative states of the amount difference change, the next construction period is marked as the interval boundary, the previous construction period is determined as the end construction period of the current cost deviation distribution interval, and the next construction period is determined as the start construction period of the next cost deviation distribution interval, until the last construction period is divided.

[0030] For each cost deviation distribution interval, read all positive and negative states of consumption difference and all positive and negative states of amount difference in the order of construction period. Record the state category and number of construction periods in which the positive and negative states of consumption difference are continuously maintained within the cost deviation distribution interval, and record the state category and number of construction periods in which the positive and negative states of amount difference are continuously maintained within the cost deviation distribution interval, thus forming the continuous status of positive and negative states of consumption difference and the continuous status of positive and negative states of amount difference. When the cost deviation distribution interval contains only one construction period, the number of construction periods corresponding to the continuous status of positive and negative states of consumption difference and the continuous status of positive and negative states of amount difference are both recorded as one.

[0031] The continuous positive and negative states of consumption difference and amount difference within the statistical cost deviation distribution interval are analyzed. The changes in consumption difference and amount difference between adjacent construction periods are calculated to determine the direction of the cost deviation and the magnitude of change. The deviation evolution trajectory is formed according to the construction period sequence. Specifically, the changes in consumption difference and amount difference between adjacent construction periods are calculated according to the construction period sequence of cost deviation. The consumption difference of the previous construction period is subtracted from the consumption difference of the subsequent construction period to obtain the change in consumption difference corresponding to the subsequent construction period. The amount difference of the previous construction period is subtracted from the amount difference of the subsequent construction period to obtain the change in amount difference corresponding to the subsequent construction period. When the change in consumption difference is greater than zero, equal to zero, or less than zero, the direction of change in consumption difference is recorded as increase, unchanged, or decrease, respectively. When the change in amount difference is greater than zero, equal to zero, or less than zero, the direction of change in amount difference is recorded as increase, unchanged, or decrease, respectively.

[0032] The absolute value of the change in consumption difference is determined as the range of change in consumption difference for the corresponding adjacent construction period, and the absolute value of the change in amount difference is determined as the range of change in amount difference for the corresponding adjacent construction period. When the first construction period in the cost deviation sequence has no preceding construction period, the change in consumption difference, the change in amount difference, the range of change in consumption difference, and the range of change in amount difference are all recorded as zero, and a mark indicating no preceding construction period is added. The positive and negative states of the consumption difference that are continuously maintained within the cost deviation distribution interval are determined as the direction of consumption difference continuity, and the positive and negative states of the amount difference that are continuously maintained within the cost deviation distribution interval are determined as the direction of amount difference continuity. The direction of consumption difference continuity and the direction of amount difference continuity together constitute the direction of cost deviation continuity, and the range of change in consumption difference and the range of change in amount difference together constitute the range of change in cost deviation.

[0033] According to the construction period sequence, the following information is recorded in the deviation evolution trajectory record: the construction project identifier, construction period, unified cost account, start construction period of the cost deviation distribution interval, end construction period of the cost deviation distribution interval, interval boundary, continuity of positive and negative status of consumption difference, continuity of positive and negative status of amount difference, change in consumption difference, change in amount difference, direction of change of consumption difference, direction of change of amount difference, direction of continuity of cost deviation, and magnitude of change of cost deviation. The deviation evolution trajectory records are arranged from early to late according to the construction period to form the deviation evolution trajectory.

[0034] The deviation evolution trajectory is correlated and compared with the construction environment records and construction organization records of the corresponding construction period to identify environmental impact deviations that change synchronously with the construction environment records and organizational impact deviations that change synchronously with the construction organization records, including: Retrieve the construction environment records and construction organization records corresponding to each construction period in the deviation evolution trajectory, and align them according to the construction period; Specifically, from each deviation evolution trajectory record, the project identifier, construction period, unified cost item, consumption difference, amount difference, direction of change of consumption difference, direction of change of amount difference, magnitude of change of consumption difference, magnitude of change of amount difference, and direction of continuity of cost deviation are read. In addition, according to the project identifier and construction period, the construction environment record and construction organization record are read from the construction log, on-site measurement record and daily construction record. The construction environment record includes at least the record start time, record end time, work content, geological condition, rainfall condition, temperature condition, groundwater condition and work surface condition. The construction organization record includes at least the record start time, record end time, work content, labor allocation, machinery allocation, quantity of materials arriving on site and process arrangement status.

[0035] When determining the unified cost account for construction environment records and construction organization records, the corresponding budget account is found in the construction project budget data based on the work content. Then, based on the one-to-one correspondence between the budget account and the unified cost account, the construction environment records and construction organization records are written into the unified cost account. When one work content corresponds to multiple unified cost accounts, the unified cost account is determined according to the resource type recorded in the construction environment record or construction organization record. For example, labor hours correspond to the unified cost account for labor, machine shifts correspond to the unified cost account for machinery, and the quantity of materials arriving on site corresponds to the unified cost account for materials. Construction environment records and construction organization records for which the unified cost account cannot be determined based on the work content and resource type are marked as cost account pending verification records and are not included in the determination of environmental impact deviation and organizational impact deviation.

[0036] When aligning construction environment records and construction organization records according to construction time periods, the alignment criteria are the building project identifier, unified cost account, and time overlap. Construction environment records and construction organization records whose start time to end time overlaps with the start time to end time of the construction period are assigned to the corresponding construction time period. Cumulative quantity records with a definite occurrence time are assigned to the construction time period in which the occurrence time is located. Cumulative quantity records with start and end times and recorded unit time occurrences are calculated according to the overlap time and unit time occurrences to determine the occurrence quantity of the corresponding construction time period. Cumulative quantity records that do not record occurrence time or unit time occurrences are marked as construction time period records pending verification and are not split according to the overlap duration.

[0037] When there are multiple construction environment records for the same construction period, the numerical fields of continuous measurement are aggregated by summing the products of each record value and the duration of each record, and dividing by the sum of the durations of the records. The cumulative fields are accumulated according to the number of occurrences within the construction period. The status fields are first converted into status numbers, and then aggregated by summing the products of each status number and the duration of each status, and dividing by the sum of the durations of the statuses. When there are multiple construction organization records for the same construction period, the labor allocation uses the total labor hours within the construction period, the machinery allocation uses the total machinery shifts within the construction period, the quantity of materials arriving on site uses the total quantity arriving on site within the construction period, and the process arrangement status is aggregated according to the status number and the status duration.

[0038] The status number of a status field is determined based on the degree of additional work required relative to the baseline construction status used in the budgeting of the construction project. The status number of the baseline construction status is set to zero. Other statuses are first arranged in ascending order of the number of new work steps. If the number of new work steps is the same, they are arranged in ascending order of the construction stoppage duration. If both the number of new work steps and the construction stoppage duration are the same, they are arranged in ascending order of the number of new resource types. Statuses with the same degree of additional work use the same status number. For example, the status of groundwater that does not require drainage treatment is set to zero. The status of groundwater that requires continuous drainage work uses a status number higher than zero. The status of groundwater that causes the excavation work to stop and requires drainage work uses a higher status number.

[0039] Temperature status is not sorted unidirectionally by temperature. The temperature status value is determined by the distance between the average temperature during the construction period and the construction temperature range used in the construction project budget. When the average temperature during the construction period is within the construction temperature range, the temperature status value is zero. When the average temperature during the construction period is lower than the lower limit of the construction temperature range, the temperature status value is the lower limit of the construction temperature range minus the average temperature during the construction period. When the average temperature during the construction period is higher than the upper limit of the construction temperature range, the temperature status value is the average temperature during the construction period minus the upper limit of the construction temperature range. Rainfall status is preferentially determined by the cumulative rainfall duration or cumulative rainfall during the construction period. If the cumulative rainfall duration and cumulative rainfall cannot be obtained, it is converted into a status number according to the degree of additional work.

[0040] By comparing the construction environment records and construction organization records of adjacent construction periods, the direction and magnitude of changes in environmental and organizational conditions can be determined. Specifically, when comparing construction environment records for adjacent construction periods, for environmental status values ​​with the same building project identifier, unified cost account, and construction environment record field name, the environmental status change is calculated by subtracting the environmental status value of the previous construction period from the environmental status value of the later construction period. When the environmental status change is greater than zero, equal to zero, or less than zero, the direction of the environmental status change is determined as increase, no change, or decrease, respectively, and the absolute value of the environmental status change is determined as the magnitude of the environmental status change. When a construction environment record contains multiple fields, the direction and magnitude of the environmental status change corresponding to the field name of each construction environment record are saved separately.

[0041] When comparing construction organization records for adjacent construction periods, for organization status values ​​where the building project identifier, unified cost account, and construction organization record field names are all the same, the organization status value of the subsequent construction period is subtracted from the organization status value of the previous construction period to form the organization status change. When the organization status change is greater than zero, equal to zero, or less than zero, the direction of the organization status change is determined as increase, no change, or decrease, respectively, and the absolute value of the organization status change is determined as the magnitude of the organization status change. When a construction organization record contains multiple fields, the direction and magnitude of the organization status change corresponding to the field name of each construction organization record are saved separately.

[0042] When determining the trend of increase or decrease in the magnitude of change, the magnitude of change of environmental status corresponding to two adjacent environmental status changes corresponding to the same construction environment record field name is compared according to the construction period sequence. When the magnitude of change of the later environmental status is greater than, equal to or less than the magnitude of change of the earlier environmental status, the trend of increase or decrease in the magnitude of change of environmental status is determined as increasing, unchanged or decreasing, respectively. The trend of increase or decrease in the magnitude of change of organizational status, consumption difference, and amount difference is determined in the same way. When the cost deviation time series only includes two construction periods, only the direction of change can be determined, not the trend of increase or decrease in the magnitude of change. The corresponding construction period is not included in the marking of environmental impact deviation and organizational impact deviation.

[0043] The environmental status changes and cost deviations are correlated according to the construction period. Cost deviations with the same direction of change and the same trend of increase or decrease in magnitude are marked as environmental impact deviations. Specifically, when matching environmental status changes with cost deviations by construction period, the building project identifier, construction period, and unified cost account are used as the matching conditions. The environmental status changes and cost deviations corresponding to the same construction environment record field name are compared. When the direction of environmental status change is increasing or decreasing, the direction of environmental status change is consistent with the direction of consumption difference change, the direction of environmental status change is consistent with the direction of monetary difference change, and the trends of increase / decrease in the magnitude of environmental status change, increase / decrease in the magnitude of consumption difference change, and increase / decrease in the magnitude of monetary difference change are consistent, the cost deviation for the corresponding construction period is marked as an environmental impact deviation, and the name of the construction environment record field involved in the judgment, the direction of environmental status change, and the magnitude of environmental status change are recorded.

[0044] The changes in organizational status and cost deviations are correlated with the construction period. Cost deviations that have the same direction of change and the same trend of increase or decrease in magnitude are marked as organizational impact deviations. Specifically, when linking organizational status changes with cost deviations by construction period, the project identification, construction period, and unified cost account are used as the corresponding conditions. The organizational status changes and cost deviations corresponding to the same construction organization record field name are compared. If the direction of organizational status change is increase or decrease, the direction of organizational status change is consistent with the direction of consumption difference change, the direction of organizational status change is consistent with the direction of amount difference change, and the trends of increase / decrease in the magnitude of organizational status change, consumption difference change, and amount difference change are consistent, the cost deviation corresponding to the construction period is marked as organizational impact deviation, and the construction organization record field name, direction of organizational status change, and magnitude of organizational status change involved in the judgment are recorded.

[0045] When the cost deviation during the same construction period simultaneously meets the marking conditions for both environmental impact deviation and organizational impact deviation, the environmental impact deviation mark and organizational impact deviation mark are retained respectively; when there is a lack of valid construction environment records during the same construction period, no environmental impact deviation mark is generated, and when there is a lack of valid construction organization records during the same construction period, no organizational impact deviation mark is generated; the environmental impact deviation is defined as the cost deviation where the construction environment record field and the cost deviation meet the conditions of consistent change direction and consistent increase / decrease trend, and the organizational impact deviation is defined as the cost deviation where the construction organization record field and the cost deviation meet the conditions of consistent change direction and consistent increase / decrease trend.

[0046] Based on the construction project identifier, construction period, unified cost account, consumption difference, and amount difference, locate the corresponding cost deviation in the cost deviation dataset. Write environmental impact deviation marker, organizational impact deviation marker, construction environment record field name involved in the judgment, construction organization record field name involved in the judgment, direction of change of environmental status, magnitude of change of environmental status, direction of change of organizational status, and magnitude of change of organizational status to the corresponding cost deviation, forming a marking result for the elimination of environmental impact deviation and organizational impact deviation.

[0047] Environmental impact deviations and organizational impact deviations are removed from the cost deviation dataset to extract the remaining cost deviations, forming the quota deviation dataset. The cumulative deviation of the quota deviation dataset is then calculated according to cost items, including: Based on the building project identifier, construction period, unified cost item, consumption difference, and amount difference corresponding to the environmental impact deviation and organizational impact deviation, the corresponding cost deviation is located centrally in the cost deviation dataset; Specifically, the environmental impact deviation marker, organizational impact deviation marker, construction project identifier, construction period, unified cost account, consumption difference, and amount difference are read from the marking results. The construction project identifier, construction period, unified cost account, total budgeted quantity, total actual quantity, consumption difference, total budgeted amount, total actual amount, and amount difference are read from the cost deviation dataset. When establishing a unified cost account, the same unified cost account corresponds to the same measurement object and the same measurement unit, ensuring that the consumption difference under the same unified cost account can be accumulated.

[0048] Before locating the corresponding cost deviation in the cost deviation dataset, consumption comparison values ​​and amount comparison values ​​are generated for the consumption difference and amount difference involved in the comparison. The consumption comparison accuracy adopts the minimum measurement accuracy used by both the budgeted quantity and the actual quantity corresponding to the unified cost account. When the budgeted quantity and the actual quantity use different measurement accuracy, the measurement accuracy with fewer digits is used. The amount comparison accuracy adopts the minimum accounting accuracy used by both the budgeted amount and the actual amount. When the budgeted amount and the actual amount use different accounting accuracy, the accounting accuracy with fewer digits is used. The consumption difference and amount difference are rounded according to the corresponding accuracy to obtain the consumption comparison value and amount comparison value. The consumption comparison value and amount comparison value are only used for location comparison, and the consumption difference and amount difference in the cost deviation dataset remain unchanged.

[0049] When locating the corresponding cost deviation in the cost deviation dataset, candidate cost deviation records are searched using the building project identifier, construction period, and unified cost item in the labeling results. Then, the consumption comparison value and amount comparison value corresponding to the labeling results and candidate cost deviation records are compared. If the building project identifier, construction period, unified cost item, consumption comparison value, and amount comparison value are all consistent, the candidate cost deviation record is determined as the corresponding cost deviation. The cost deviation dataset has already been collected according to the building project identifier, construction period, and unified cost item during the generation process. The building project identifier, construction period, and unified cost item together determine the unique cost deviation record. When the same cost deviation record has both environmental impact deviation label and organizational impact deviation label, only one corresponding cost deviation location result is generated.

[0050] Remove the corresponding cost deviation from the cost deviation dataset and retain the remaining cost deviation; Specifically, an exclusion status field is set for each cost deviation record and initialized to not excluded. When the corresponding cost deviation only has an environmental impact deviation mark, it is written to the environmental impact deviation exclusion status. When the corresponding cost deviation only has an organizational impact deviation mark, it is written to the organizational impact deviation exclusion status. When the corresponding cost deviation has both environmental impact deviation mark and organizational impact deviation mark, it is written to the environmental and organizational joint impact deviation exclusion status. The exclusion process does not delete the original cost deviation record in the cost deviation dataset. The cost deviation record written to any exclusion status does not participate in the formation of the quota deviation dataset.

[0051] Read cost deviation records whose removal status field is not removed, and determine the cost deviation records whose removal status field is not removed as remaining cost deviations. The remaining cost deviations retain the construction project identifier, construction period, unified cost account, total budgeted quantity, total actual quantity, consumption difference, total budgeted amount, total actual amount, and amount difference. The consumption difference and amount difference retain their original positive and negative status.

[0052] The remaining cost deviations are collected according to the unified cost account to form a quota deviation dataset. The consumption difference and amount difference in the quota deviation dataset are added together to obtain the cumulative consumption deviation and the cumulative amount deviation. The cumulative deviation and the cumulative amount deviation constitute the cumulative deviation degree. Specifically, when the remaining cost deviations are aggregated according to the unified cost account to form the quota deviation dataset, the remaining cost deviations are divided according to the conditions that the construction project identification is the same and the unified cost account is the same. Within each division result, the remaining cost deviations are arranged from the earliest to the latest according to the start time of the construction period. The continuous construction period refers to two construction periods that are adjacent in the time sequence of cost deviations corresponding to the same construction project identification and the same unified cost account and have no construction period in between. When the current remaining cost deviation corresponds to the previous remaining cost deviation in a continuous construction period, the current remaining cost deviation and the previous remaining cost deviation are classified into the same continuous deviation segment. When there is a construction period that has been removed or a missing construction period between the current remaining cost deviation and the previous remaining cost deviation, a new continuous deviation segment is established starting from the current remaining cost deviation. All continuous deviation segments together constitute the quota deviation dataset.

[0053] When accumulating the consumption difference and amount difference in the quota deviation dataset, each continuous deviation segment is used as an independent accumulation range. The consumption difference and amount difference of the first construction period in the continuous deviation segment are used as the cumulative consumption deviation and cumulative amount deviation of the first construction period, respectively. Starting from the second construction period in the continuous deviation segment, the consumption difference of the current construction period is added with the cumulative consumption deviation of the previous construction period with a sign to obtain the cumulative consumption deviation of the current construction period. The amount difference of the current construction period is also added with the cumulative amount deviation of the previous construction period with a sign to obtain the cumulative amount deviation of the current construction period. The accumulation of the new continuous deviation segment starts again from the first construction period.

[0054] When the cumulative deviation is composed of the cumulative consumption deviation and the cumulative amount deviation, a cumulative deviation record is generated for each construction period in the quota deviation dataset. The cumulative deviation record includes the construction project identifier, unified cost account, construction period, the starting construction period of the continuous deviation section, the cumulative consumption deviation, and the cumulative amount deviation. The cumulative consumption deviation and the cumulative amount deviation together constitute the cumulative deviation of the corresponding construction period. The cumulative deviation record is arranged according to the construction project identifier, unified cost account, and construction period.

[0055] Based on the cumulative deviation, trace the quota source of the corresponding budget data, identify the target quota item that continuously generates the quota deviation dataset, and generate a failure flag for the target quota item, including: Based on the unified cost items in the quota deviation dataset, find the corresponding budgeted quantities, unit prices, amounts, and quota sources in the construction project budget data; Specifically, the system reads the construction project identifier, construction period, unified cost account, consumption difference, and amount difference from each quota deviation data record. Then, using the construction project identifier, construction period, and unified cost account as query conditions, it reads the budget records from the construction project budget data where the construction project identifier, construction period, and unified cost account are consistent. The budget records include the budgeted quantity of work, budgeted unit price, budgeted amount, and quota source. The quota source indicates the source of the consumption standard used for the budgeted quantity of work, budgeted unit price, and budgeted amount. For example, the quota source can be formed by the enterprise consumption standard number, the project's historical consumption standard number, or the budget preparation reference number.

[0056] Before tracing the source of the quota, a completeness check is performed on the budgeted quantity, budgeted unit price, budgeted amount, and quota source. If the budgeted quantity, budgeted unit price, or budgeted amount is missing, the missing data that can be uniquely identified is supplemented according to the relationship that the budgeted amount equals the product of the budgeted quantity and the budgeted unit price. Budget records for which the missing data cannot be uniquely identified are marked as budgeted data to be verified records. Budget records for which the quota source is missing are marked as quota source to be verified records. Budgeted data to be verified records and quota source to be verified records do not participate in the determination of the target quota item. When multiple budget records correspond to the same construction project identification, the same construction period, the same unified cost account, and the same quota source, the budgeted quantity and budgeted amount are added up separately. When the total value of the budgeted quantity is not zero, the total value of the budgeted amount is divided by the total value of the budgeted quantity to determine the total value of the budgeted unit price, forming the quota source budget record.

[0057] Establish a correspondence between the source of the quota and the remaining cost deviation in the quota deviation dataset according to the construction period; Specifically, the budget records of quota sources are matched with the quota deviation data records using the building project identification, construction period, and unified cost account as corresponding conditions. When only one quota source corresponds to the same construction period and the same unified cost account, the consumption difference and amount difference are bound to the quota source budget record to form a quota source deviation record. When multiple quota sources correspond to the same construction period and the same unified cost account, the budget quantity of each quota source is calculated as the proportion of the total budget quantity of all quota sources, and the budget amount of each quota source is calculated as the proportion of the total budget amount of all quota sources. The consumption difference is allocated according to the proportion of the budget quantity, and the amount difference is allocated according to the proportion of the budget amount, forming a quota source deviation record corresponding to each quota source.

[0058] When the total amount of all budgeted quantities from all quota sources is zero, the corresponding quota deviation data record is marked as a consumption difference allocation verification record. When the total amount of all budgeted amounts from all quota sources is zero, the corresponding quota deviation data record is marked as an amount difference allocation verification record. The consumption difference allocation verification record and the amount difference allocation verification record do not participate in the determination of the target quota item. The consumption difference after allocation is processed according to the minimum measurement precision adopted by the unified cost account, and the amount difference after allocation is processed according to the minimum accounting precision adopted by the financial accounting of the construction project. The sum of the consumption difference after allocation is consistent with the consumption difference before allocation, and the sum of the amount difference after allocation is consistent with the amount difference before allocation. The consumption tail difference generated by the precision processing is written into the quota source deviation record with the largest total budgeted quantity, and the amount tail difference generated by the precision processing is written into the quota source deviation record with the largest total budgeted amount.

[0059] Select quota sources that correspond to the remaining cost deviation throughout the continuous construction period, and whose cumulative consumption deviation and cumulative amount deviation remain in the same positive and negative direction, and determine them as target quota items, and generate failure indicators for target quota items; Specifically, the quota source deviation records are grouped according to the construction project identification, unified cost account, and quota source, and arranged from earliest to latest according to the start time of the construction period. A continuous construction period is at least two adjacent construction periods in the cost deviation sequence without any eliminated or missing construction periods in between. If the same quota source has quota source deviation records in every continuous construction period, and the consumption difference and the amount difference after allocation are not both zero, the corresponding quota source deviation records are assigned to the same continuous construction period group. If no quota source deviation record is found in any construction period, or the consumption difference and the amount difference after allocation are both zero, the current continuous construction period group is terminated.

[0060] For each continuous construction period group, the cumulative consumption deviation and cumulative amount deviation corresponding to the quota source are recalculated. The consumption difference and amount difference after allocation in the first construction period are taken as the cumulative consumption deviation and cumulative amount deviation in the first construction period, respectively. Starting from the second construction period, the consumption difference after allocation in the current construction period is added with the cumulative consumption deviation of the previous construction period with a sign to obtain the cumulative consumption deviation of the current construction period. The amount difference after allocation in the current construction period is added with the cumulative amount deviation of the previous construction period with a sign to obtain the cumulative amount deviation of the current construction period.

[0061] When determining that the cumulative consumption deviation and the cumulative amount deviation remain in the same positive or negative direction, compare the total cumulative consumption deviation and the total cumulative amount deviation within the continuous construction period group according to the construction period sequence. If all cumulative consumption deviations are greater than zero or less than zero, the cumulative consumption deviation is determined to remain in the same positive or negative direction. If all cumulative amount deviations are greater than zero or less than zero, the cumulative amount deviation is determined to remain in the same positive or negative direction. If the cumulative consumption deviation or the cumulative amount deviation is equal to zero, end the current continuous construction period group before the corresponding construction period and re-establish the continuous construction period group from the first eligible construction period after the corresponding construction period. If the cumulative consumption deviation or the cumulative amount deviation changes in positive or negative direction, end the current continuous construction period group before the corresponding construction period and re-establish the continuous construction period group from the corresponding construction period.

[0062] The source of the quota that includes at least two consecutive construction periods, each of which has a remaining cost deviation, and whose cumulative consumption deviation and cumulative amount deviation are in the same positive or negative direction are identified as the target quota item. The target quota item record includes the construction project identifier, unified cost account, quota source, the start construction period of the continuous construction period group, the end construction period of the continuous construction period group, the budgeted engineering quantity, budgeted unit price and budgeted amount corresponding to each construction period, and the cumulative consumption deviation and cumulative amount deviation corresponding to the end construction period of the continuous construction period group.

[0063] When generating failure identifiers for target quota items, the following information is written into the failure identifier record: construction project identifier, unified cost account, quota source, start construction period of continuous construction period group, end construction period of continuous construction period group, positive and negative direction of cumulative consumption deviation, and positive and negative direction of cumulative amount deviation. A one-to-one correspondence is established between the failure identifier record and the target quota item record.

[0064] Based on the failure identifier, the corresponding target quota items in the construction project budget data are isolated and managed, and the project accounting baseline is regenerated based on the unisolated budget data, including: Based on the failure indicator of the target quota item, locate the quota source, budgeted quantity, budgeted unit price and budgeted amount corresponding to the target quota item in the construction project budget data; Specifically, the failure identifiers of the target quota items are used as input data. The failure identifiers of the target quota items include the construction project identifier, unified cost account, quota source, start construction period of the continuous construction period group, end construction period of the continuous construction period group, positive and negative directions of cumulative consumption deviation, and positive and negative directions of cumulative amount deviation. It also checks whether there are any null values ​​in the construction project identifier, unified cost account, quota source, start construction period of the continuous construction period group, and end construction period of the continuous construction period group, and whether the start construction period of the continuous construction period group is later than the end construction period of the continuous construction period group. When there are null values ​​or the construction period sequence is incorrect, a failure identifier pending verification record is generated. The failure identifier pending verification record is not included in the isolation management.

[0065] Mark the source of the quota, the quantity of the budgeted project, the unit price of the budget, and the amount of the budget as isolated, and retain the data in the construction project budget data that is not marked as isolated, thus forming the budget data that is not isolated; Specifically, budget records that have undergone field integrity processing and participated in the initial formation of the budget consumption sequence are read from the construction project budget data. Matching conditions are: consistent construction project identification, consistent unified cost account, consistent quota source, and construction period within the range of the start and end construction periods of the continuous construction period group. Budget records that meet the matching conditions are identified as the budget records corresponding to the target quota items. The construction project identification, construction period, unified cost account, quota source, budgeted quantity, budgeted unit price, and budgeted amount are retained in each budget record corresponding to the target quota item. If no matching budget record is found, a budget record unmatched record is generated. Budget record unmatched records do not change the construction project budget data.

[0066] For each budget record in the construction project budget data, set an isolation status field and an isolation source field. The initial value of the isolation status field is unisolated. The isolation status field of the budget record corresponding to the target quota item is written with the isolation status of the target quota item. The isolation status field is associated with and saved with the quota source, budgeted quantity, budgeted unit price, and budgeted amount. The isolation source field is written with the failure flag of the target quota item that triggered isolation management. When the same budget record corresponds to the failure flags of multiple target quota items, the isolation status field is written with the isolation status of the target quota item only once. The isolation source field saves the failure flags of all target quota items in sequence. The original field values ​​in the construction project budget data remain unchanged.

[0067] Budget records with an "unisolated" isolation status field are read from the construction project budget data to form unisolated budget data. Budget records with an "isolated" target quota item isolation status field are retained in the construction project budget data but do not participate in the re-formation of the budget consumption sequence. The budget amount of each unisolated budget record is verified by multiplying the budgeted quantity of work by the budgeted unit price to obtain the verified budget amount. Both the verified budget amount and the budget amount are rounded according to the minimum accounting precision used in the construction project financial accounting. The minimum accounting precision used in the construction project financial accounting is determined by the number of decimal places preset when recording the amount in the construction project budget data. If the processed verified budget amount matches the processed budget amount, a "verified budget amount has passed" mark is written. If they do not match, a "budget amount pending verification" record is generated. The "budget amount pending verification" record is not included in the aggregation.

[0068] Collect the unseparated budget data according to the construction project identification, construction period and unified cost account, re-form the budget consumption sequence, verify the budget amount based on the budgeted project quantity and budgeted unit price, and generate the project accounting benchmark; Specifically, according to the construction project identification, construction period, and unified cost account, unisolated budget data marked with "budget amount verification passed" are grouped into the same budget aggregation group. Within the budget aggregation group, the budgeted quantities are accumulated to obtain the total budgeted quantity value, the budgeted amounts are accumulated to obtain the total budgeted amount value, and the budgeted amount verification values ​​corresponding to each budget record are accumulated to obtain the total budgeted amount verification value. When the total budgeted quantity value is not zero and the total budgeted amount verification value is consistent with the total budgeted amount value after being processed according to the minimum accounting precision adopted for construction project financial accounting, the total budgeted amount value is divided by the total budgeted quantity value to determine the total budgeted unit price value. The total budgeted unit price value is processed according to the preset decimal places when recording the budgeted unit price in the construction project budget data. When the total budgeted quantity value is zero, a budgeted quantity verification record is generated. When the total budgeted amount verification value is inconsistent with the total budgeted amount value, an aggregated budgeted amount verification record is generated.

[0069] Each budget collection group with ungenerated budgeted quantity verification records and collected budgeted amount verification records is converted into a budgeted consumption sequence item. Each budgeted consumption sequence item includes a construction project identifier, construction period, unified cost account, total budgeted quantity, total budgeted unit price, and total budgeted amount. The budgeted consumption sequence items are arranged in a fixed order according to the construction project identifier, construction period, and unified cost account used when the construction project budget data was initially collected to form the budgeted consumption sequence. The construction project identifier, construction period, and unified cost account together serve as the matching key value between the budgeted consumption sequence item and the actual consumption sequence item.

[0070] The budget consumption sequence items in the newly formed budget consumption sequence are written into the project accounting benchmark. The project accounting benchmark includes the construction project identifier, construction period, unified cost account, total budgeted quantity, total budgeted unit price, total budgeted amount, total verified budgeted amount, and verified budgeted amount mark. The project accounting benchmark does not include budget records in the isolated state of target quota items, records with invalid marks pending verification, records with mismatched budget records, records with pending verification of budgeted amounts, records with pending verification of budgeted quantities, and records with pending verification of aggregated budgeted amounts. Budget records in the isolated state of target quota items and various records pending verification are retained as traceability data of the project accounting benchmark.

[0071] The above embodiments are only used to illustrate the technical methods of the present invention and are not intended to limit it. Although the present invention has been described in detail with reference to preferred embodiments, those skilled in the art should understand that modifications or equivalent substitutions can be made to the technical methods of the present invention without departing from the spirit and scope of the technical methods of the present invention.

Claims

1. A financial accounting based construction project management system, characterized by, include: Data collection module: acquires construction project budget data and corresponding actual cost data, establishes budget consumption sequences and actual consumption sequences according to unified cost categories, and generates cost deviation datasets; Deviation Analysis Module: Based on the cost deviation dataset, the module divides the cost deviation distribution intervals according to the construction period, and statistically analyzes the continuity direction and change range of cost deviations within each construction period to form a deviation evolution trajectory. Deviation identification module: It compares and correlates the deviation evolution trajectory with the construction environment record and construction organization record of the corresponding construction period to identify the environmental impact deviation that changes synchronously with the construction environment record and the organizational impact deviation that changes synchronously with the construction organization record. Factor elimination module: Removes environmental impact deviation and organizational impact deviation from the cost deviation dataset, extracts the remaining cost deviation to form the quota deviation dataset, and calculates the cumulative deviation degree of the quota deviation dataset according to cost item; Quota source tracing module: Based on the cumulative deviation, trace the quota source of the corresponding budget data, identify the target quota item that continuously generates quota deviation dataset, and generate failure identifier for the target quota item; Isolation and Recalculation Module: Based on the failure identifier, the module isolates and manages the corresponding target quota items in the construction project budget data, and regenerates the project accounting benchmark based on the unisolated budget data.

2. A financial accounting based construction project management system as claimed in claim 1, wherein, Obtain construction project budget data and corresponding actual cost data, establish budget consumption sequences and actual consumption sequences according to unified cost categories, and generate a cost deviation dataset, specifically: Obtain construction project budget data and corresponding actual cost data; According to the construction project identification, construction period and unified cost account, the budgeted engineering quantity, budgeted unit price and budgeted amount in the construction project budget data are collected to form a budget consumption sequence; According to the same construction project identification, construction period and unified cost account, the actual quantity, actual unit price and actual amount in the corresponding actual cost data are collected to form the actual consumption sequence; The budgeted consumption sequence is matched item by item with the actual consumption sequence, and the consumption difference and amount difference under the same unified cost item are calculated to generate a cost deviation dataset.

3. A financial accounting based construction project management system as claimed in claim 2, wherein, Based on the cost deviation dataset, the cost deviation distribution intervals are divided according to the construction period. The direction of persistence and the magnitude of change of cost deviation within each construction period are statistically analyzed to form the deviation evolution trajectory, as follows: Based on the cost deviation data, the consumption difference and amount difference under the same construction project identifier and the same unified cost account are concentrated in the cost deviation data and arranged according to the construction period to form the cost deviation time series; Determine whether the positive and negative states of the consumption difference and amount difference between adjacent construction periods in the cost deviation time series are continuous and consistent. Use the construction period where the positive and negative states change as the interval boundary to divide the cost deviation distribution interval. The system analyzes the continuity of positive and negative values ​​of consumption and monetary differences within the statistical cost deviation distribution interval, calculates the changes in consumption and monetary differences between adjacent construction periods, determines the direction and magnitude of cost deviation, and forms a deviation evolution trajectory according to the construction period sequence.

4. A financial accounting based building project management system as claimed in claim 3, wherein, The deviation evolution trajectory is correlated and compared with the construction environment records and construction organization records of the corresponding construction period to identify environmental impact deviations that change synchronously with the construction environment records and organizational impact deviations that change synchronously with the construction organization records. Specifically: Retrieve the construction environment records and construction organization records corresponding to each construction period in the deviation evolution trajectory, and align them according to the construction period; By comparing the construction environment records and construction organization records of adjacent construction periods, the direction and magnitude of changes in environmental and organizational conditions can be determined. The environmental status changes and cost deviations are correlated according to the construction period. Cost deviations with the same direction of change and the same trend of increase or decrease in magnitude are marked as environmental impact deviations. The changes in organizational status and cost deviations are correlated according to the construction period. Cost deviations with consistent direction of change and consistent trend of increase or decrease are marked as organizational impact deviations.

5. A financial accounting based construction project management system as claimed in claim 4, wherein, Environmental impact deviations and organizational impact deviations are removed from the cost deviation dataset to extract the remaining cost deviations, forming the quota deviation dataset. The cumulative deviation of the quota deviation dataset is then calculated according to cost items, specifically as follows: Based on the building project identifier, construction period, unified cost item, consumption difference, and amount difference corresponding to the environmental impact deviation and organizational impact deviation, the corresponding cost deviation is located centrally in the cost deviation dataset; Remove the corresponding cost deviation from the cost deviation dataset and retain the remaining cost deviation; The remaining cost deviations are collected according to the unified cost account to form a quota deviation dataset. The consumption difference and amount difference in the quota deviation dataset are added together to obtain the cumulative consumption deviation and cumulative amount deviation. The cumulative deviation degree is composed of the cumulative consumption deviation and the cumulative amount deviation.

6. A financial accounting based construction project management system as claimed in claim 5, wherein, Based on the cumulative deviation, trace the quota source of the corresponding budget data, identify the target quota item that continuously generates the quota deviation dataset, and generate a failure flag for the target quota item, specifically: Based on the unified cost items in the quota deviation dataset, find the corresponding budgeted quantities, unit prices, amounts, and quota sources in the construction project budget data; Establish a correspondence between the source of the quota and the remaining cost deviation in the quota deviation dataset according to the construction period; Select quota sources that correspond to the remaining cost deviation throughout the continuous construction period, and whose cumulative consumption deviation and cumulative amount deviation remain in the same positive and negative direction, and determine them as target quota items, and generate failure indicators for the target quota items.

7. A financial accounting based construction project management system as claimed in claim 6, wherein, Based on the failure identifier, the corresponding target quota items in the construction project budget data are isolated and managed, and the project accounting benchmark is regenerated based on the unisolated budget data, specifically as follows: Based on the failure indicator of the target quota item, locate the quota source, budgeted quantity, budgeted unit price and budgeted amount corresponding to the target quota item in the construction project budget data; Mark the source of the quota, the quantity of the budgeted project, the unit price of the budget, and the amount of the budget as isolated, and retain the data in the construction project budget data that is not marked as isolated, thus forming the budget data that is not isolated; Collect the unseparated budget data according to the building project identification, construction period and unified cost account, re-form the budget consumption sequence, verify the budget amount based on the budgeted project quantity and budgeted unit price, and generate the project accounting benchmark.

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