| With the development of the society and its economy, competition between enterprises is becoming fiercer, especially for construction enterprises whose profit margin is fairly low. In recent years the market of highway and railway construction is becoming more and more mature. As a result, bidding price becomes lower and lower in the fierce market competition. This condenses the profit space which is originally narrow. How to win in the fierce market competition and advance into the leading construction contractors of the world? This is an important question that every construction enterprise needs to solve seriously. Based on the characteristics of the construction enterprises trade, the contract price of bided project is usually fixed. In this case, only by strengthening its cost control, can an enterprise attain a relatively higher economic efficiency with a fixed contract price.This paper studies the construction-cost control of projects conducted by the fifth Construction Company of the 22nd Bureau of the Chinese Railway Groups. First, the paper summarizes advanced cost control theory, and expounds control bases and control principles of construction cost control of projects. The introductions provide a theoretical basis for further studying cost control of the company (chapter 2). Second, the paper expounds the situation of cost control of the company, makes an emphatic analysis on problems of cost control of this company currently, as well as analyzes the main reasons for arising these problems. All of these raise a practical demand for further discussing the company' s measures of construction cost control (chapter 3). Last, targeting at Activity Based Costing which the company applied, the paper raises measures and effective ways which can improve existing problems currently (chapter 4), with a view to providing an important reference for strengthening the company' s management and control of cost in the future. |
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