The Research On Target Cost Management Of Fo Shan LW Bridge Construction Project

Since the late 80’s of last century, in order to satisfy country’s expand domestic demand and speed the construction of infrastructure, China highway construction industry has entered a rapid and sustainable development stage, the constructive enterprises has started to emphasized the importance of internal management, strengthen the management of project cost, establish some experiences and approaches in connection with the management of project cost based on the factual situation confronted by them, raise some strategies and skills, but the research and application involved in the respect of management of project target cost is not deep enough. The construction project which adopts the theory and method of management of project target cost to strengthen the management of project cost, improve the profitability and management level of construction project is an effective method. At present, the research of domestic management of construction project target cost is still at the primary stage, which shall draw the emphasis and discussion from scholars and industry, therefore, it is necessary to make a further study herein.This thesis firstly makes a summary to the present positions in connection with the management of target cost at home and abroad, then have a study to management of construction project target cost based on the theory of target management and that of cost management. On the ground of theoretical research, this article mainly takes the construction project named Foshan LW Bridge as research object, according to the management mode of subject project, construction process, cost accounting, the present position of target cost management etc. summarizes and analyzes the problems and reasons existing in the aspects of system construction, progress control etc. involved in the management of project target cost, further put forward the relevant measures to improve the management of project target cost, through the concrete implementation of project, the level and profitability of management of project target cost are strengthened. Finally makes the conclusion and points out the shortcomings and the direction of further research.The research of this thesis focuses on construction project, especially for the purpose of providing an idea for the management of target cost of highway construction project. It possesses a significant practical meaning for the project management personnel to grasp the idea of target cost management correctly, improve the level of the management of construction project cost.