Title: Pre-settlement audit in project cost management based on cloud computing

Authors: Daibing Cheng; Zhongyan Luo; Rong Ju; Yong Zhang

Addresses: School Civil of Engineering and Architecture, Nanchong Vocational and Technical College, Nanchong 637000, Sichuan, China ' School Civil of Engineering and Architecture, Nanchong Vocational and Technical College, Nanchong 637000, Sichuan, China ' School Civil of Engineering and Architecture, Nanchong Vocational and Technical College, Nanchong 637000, Sichuan, China ' School Civil of Engineering and Architecture, Nanchong Vocational and Technical College, Nanchong 637000, Sichuan, China

Abstract: This research mainly analysed the audit method of pre-settlement in project cost management, which served as a reference for the work in this field. The basis of the pre-settlement audit was the specific information of construction material submitted by the construction party to ensure its authenticity and legitimacy, so that the benefits of investment could be fully exerted, and the ultimate goal of resources optimal allocation could be achieved. Because the pre-settlement audit was an extremely important process in the standardised project cost, there was a need to improve the audit level so that the effective management objectives could be achieved. Therefore, we introduced cloud computing to provide a certain basis for reducing audit cost effectively. The experimental results showed that the application of the cloud computing to the pre-settlement audit had produced positive effects, and the accuracy of the audit calculation could reach about 91%.

Keywords: cloud computing; project cost management; pre-settlement work; review method.

DOI: 10.1504/IJMTM.2024.139522

International Journal of Manufacturing Technology and Management, 2024 Vol.38 No.4/5, pp.361 - 381

Received: 17 May 2022
Accepted: 05 Sep 2022
Published online: 03 Jul 2024 *

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