Research On The Construction Enterprise Accounting And Management Under The Perspective Of Supply Chain

In recent years, with the government investment in infrastructure construction isincreasing, the construction industry in the development of continuous, domesticscholars to study the cost management of construction enterprises and accounting hasgradually increased, this paper is based on this background and in-depth research,focus on and reference to the case of cost accounting and management constructionenterprises at present summary, according to the actual situation of cost accountingand management of A company, through the analysis of the cost accounting andmanagement methods, the cost accounting and management methods of Aoptimization of the enterprise and the suggestions for improvement. No constructionenterprises and manufacturing enterprises the same no cost management, this paper ischaracterized by starting in the perspective of supply chain management, discusses thecost accounting and management, supply chain management of constructionenterprises and manufacturing enterprises are very different, which is decided by thecharacteristics of the construction industry. In the construction industry competition,enterprises to implement the cost leading strategy, realize the profit maximization,must realize the effective cost management. Cost accounting and cost management inthe supply chain, which relates to the integrated management of enterpriseinformation resources, which requires more initial investment invisible in the increaseof the operating costs of enterprises. The research of this paper is cost accounting andcost management of construction enterprise supply chain management based on theperspective of.By taking A company as an example for case analysis, first introduced thedevelopment of the company, management cost accounting and analysis company,and find out the problems in the cost management present situation, through theanalysis of the problem, through the reform of cost management mode, theoptimization of value chain and cost management methods to improve the efficiencyof enterprises. Through the analysis and Research on the theory and case, and summarized the ways and to optimize the management of enterprise cost accountingfrom the perspective of supply chain, mainly from the change of management concept,reduce supply chain cost, to strengthen information gathering and sharing, improvedcost management mode and so on, fine management business requirements, costaccounting should not only limited to data collection and arrangement, should proceedfrom the view of supply chain, management as the core,"count with, be useful",improve the construction enterprise cost management effectively. A company’s currentcost management of construction projects not implemented plan envisioned, the mainreason lies in the weakness in overall construction supply chain, and in a whole rangeof lack of cost accounting work, business staff awareness of cost accounting andmanagement is relatively fuzzy. And strengthen cost accounting from the perspectiveof supply chain, an important weapon in the implementation of A enterprise strategycost leadership. Especially in the context of today, to strengthen and improve theconstruction enterprise cost accounting and management become very important.Therefore, expansion of cost accounting and management from the perspective ofsupply chain of the practical work is important, he will provide effective help for thehealthy development of construction enterprises.To sum up, the innovation points of this paper is from the supply chainperspective, the use of relevant theories, methods of cost management of constructionenterprises, on the construction industry supply chain theory, cost management theoryresearch with domestic enterprises, by taking A company as an example, the costmanagement of the Research Analysis Corporation, found the problems existing in thecost management, through analyzing the problem, solving problems.