| Financial management is the management in organization of financial activities and dealing with all aspects of financial relationships, which is based on the financial activities and financial relationships of enterprise in reproduction process. Infrastructure Management is the constituent of Financial Management System, including cost accounting, financing and use, budget management, contract management, and final accounts management of completion. In infrastructure construction enterprises, around 90% of project cost is related with contract; therefore contract management is the core of the management procedure of construction project. Contract management is very complicated as every project refers to a great number and variety of contracts. The contract cost is the core of the cost control, because the procedure of contract management, from making to revising to settlement and to final payment, need mass time and capital. Therefore, how to make tracking management and reduce the cost effectively becomes the key to the cost control of financial management.The paper established a subsystem to be applied to contract management of infrastructure project with some examples in view of China Unicom Branch operator's actual situation. According to the actual demand, the system divide the project cost into operation cost, production cost and financial cost three types. The operation cost takes the contract as the carrier, settlement as the basis and price control as core; the production cost takes the resources as the carrier, the resources consumption as the basis and quantity control as the core; the financial cost takes the document the carrier, receipt or something as the basis and the fund control as the core. In the management aspect, all the contracts can be amassed and managed, and the relative input, output, profit, and capital comes into plain view. In operation aspect, category management of contracts can meet the demand of characteristic management of varied contracts. |
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