An Application Research On Target-Activity Cost Management Mode In Construction Project Of L Construction Company

Medium and small sized construction enterprises occupy a very important position in the construction industry,The number of enterprises is very much, so competition is very fierce. In order to undertake more projects, many small and medium-sized construction enterprises take the way of price competition. In the case of constant income and lower income, the level of construction project cost management determines the level of enterprise's benefit. But at present, the small and medium-sized construction enterprise project cost management research is very small. So this paper selects a typical small and medium-sized construction enterprises as the research object and improve its cost management model.This paper is divided into five parts. The first part mainly introduces the background and significance of the topic, the target-activity based cost management related literature review, the main contents and methods of this paper. The second part is relevant theoretical basis, mainly introduces theories of construction project cost management, target cost management, activity based cost management and compares the target activity cost management and activity based cost management, and puts forward the integration of the two. In the third part, the paper introduces the general situation of L construction company, and then introduces the current situation and existing problems of the project cost management. The fourth part is the improvement of L construction company cost management mode, firstly, aiming at the problems in the project cost management of L construction company, this paper puts forward the target activity based cost management mode, and analyzes its necessity and feasibility, at the same time, it puts forward the principle that the company should follow. then the paper focuses on the design of the application of target-activity cost management in L construction company, and applies it to the X construction project. it introduces the specific implementation process, including the decomposition of work, the determination of the target cost, the calculation of activity cost, the comparative analysis of the actual cost and the target cost, the effect evaluation of the information feedback and the implementation. In the fifth part,according to the L construction company X project implementation target-activity based cost management mode, it puts forward the application of the process should be done to ensure that the security measures.Through the research of this paper, I draw the conclusion that the target activity based cost management model is applied to middle and small sized construction enterprises, it can solve the problem of enterprise project cost management to a certain extent, and improve the level of project cost management in general. enterprises can promote the part of the project before before doing the related safeguard measures after all aspects of the conditions are perfect and then widely used.