Research On The Project Cost Control System Based On Cost Driver

With the rapid development of social economy and the continuous improvement of the market economy,the investment of national and social investment in the investment of highway facilities,strengthen the internal restraint mechanism,reduce the cost and improve the operating efficiency is the problem that the highway construction enterprises must solve.This research is based on the current situation of cost management,the cost management theory,the cost management system,and the cost management system of CD company,which is based on the cost management theory.The main contents of the research include:(1)Through the introduction of target cost management,activity-based costing,earned value method and the two-level earned value theory,to build the basis for the cost control system to provide theoretical support.(2)Analysis of the cost management system,characteristics and limitations of the current situation,to find a line of target cost management system exists process control,dynamic management procedures and the lack of means.(3)From the perspective of system theory,the operating cost method,the earned value method,the two earned value method and the target cost method are integrated,and the current target cost management system is improved.(4)Based on the cost driver of the project cost control system,applied to CD is the fourth branch of the enterprise by the construction of Pearl River Delta link Huang Gang to section of freeway project,discussion on road and bridge construction project cost control of cost driver,using attribution techniques will target cost reasonable points allocated to the controllable operation unit,using earned value analysis method to carry out assessment and evaluation.(5)Proposing the project cost information integration and sharing platform construction scheme,which integrates engineering cost control technology and financial accounting as a whole,are to meet the needs of information timeliness and accuracy and to realize the project cost information and financial accounting information sharing.