| The construction enterprises in China always take the method of "work before calculation" to control cost. The laggard cost control method has led to losses of cost. CNCEC14Co., Ltd is facing the same problem, which has realized that transferring the traditional method is imminent. In terms of the product X technical transformation project of CNCEC14, how to control cost in order to avoid cost losses has the practical significance.On the basis of brief introduction of product X technical transformation project, the main project is taken as the cost control research object. The target responsibility cost control theory is used to decompose the target cost before the start of project. During the project development process, regarding the target responsibility cost as guides, using the earned value theory, combing the progress of the project, the cost analysis of the main project is carried out, the problems of the cost control of main project are analyzed, and then, the corresponding solutions of the problems are proposed by the dynamic control theory. At last, the cost control effect is evaluated.This article ensures effective running of target responsibility management system in product X technical transformation project. Subsequently, the cost control problems are solved under the guidance of earned value and dynamic control theory to reduce the cost of project and ensure the profit. Thereby, the profits of the enterprise are guaranteed and the competitive is improved. At the same time, the cost management and control method has certain referential significance to other similar projects. |