| Construction industry is an important field of the material production of thenational economy in China. It plays an irreplaceable role in the infrastructureconstruction, transportation and economic development. It is closely linked the rapiddevelopment of the whole country, the people’s living standard and the constantimprovement of the urbanization process. With the further development of marketeconomy， the construction industry will face more and more severe marketcompetition situation in our country. The construction enterprise must develop theircore competitiveness to adapt to the fierce market competition and long invincible.Cost management is the core content of the enterprise management. Project of theproduction process is inseparable from the cost management, and cost managementplays a decisive role to the economic benefit of enterprise. So it is necessary tostrengthen the cost management to cultivate the core competitive capacity ofenterprises.In view of the importance of the cost management for the development ofenterprise production and operation, this paper is based on improvement thecompetitiveness of enterprises, to analyze to the existing problem of constructionproject cost management. This paper is based on objective cost management theoryand process cost management theory to design the enterprise cost management systemof the cost forecast, cost plan, cost control, cost accounting, cost analysis and costassessment. To apply earned value management theory to achieve the goal of thedynamic cost control, in order to combine the schedule of construction with cost toshow and control cost. Finally, the corresponding indemnified action are proposed tothe enterprise and the construction industry.The enterprise cost management system in this thesis have certain universality forthe construction industry. It can help enterprise to improve their ability and level tocost management, and can be reference to the practical work in construction projectcost management in future. |
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