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Study On Cost Control Of Small Building Construction Enterprises

Posted on:2018-12-30Degree:MasterType:Thesis
Country:ChinaCandidate:B X LiFull Text:PDF
GTID:2359330515474969Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,with the rapid economic development in our country,one significant factor driving the economic development---the construction industry---should not be ignored for its remarkable achievements.As the construction industry continuously develops as a whole,China's small construction enterprises take this opportunity to grow up,and at the same time,the growing competition inside the field of construction industry is inevitable.On the one hand,it is the country's vigorously policy supports that encourage the development and progress of small construction enterprises in our china,which offers them more golden opportunities;On the other hand,small construction enterprises also suffers from the competition pressure coming from state-owned large,medium and foreign enterprises of the same type.From the perspective of the small construction enterprises,therefore,how to accelerate the development of the enterprises themselves and increase their economic profits has become the prior issue to be solved.Construction enterprises belong to the sector of large input,so it is the key problem on how to monitor the investment of costs better and save costs effectively in order to avoid wastes of resources.Based on this background,this paper will try to find out suitable cost measurement method for small construction enterprises and thus make a research on its effect on enterprise's cost controlling optimization.Therefore how to do control over construction project cost feasibly and effectively is a problem worthy of further study.This paper takes A's-a small construction enterprise-architectural project in 2014 and 2015 as a studying object.First of all,by means of literature analysis method,this paper researches for the relevant concepts and theories that are about cost controlling.Meanwhile,according to the on-the-spot investigation method and the questionnaire survey method,first-hand materials from A company are obtained,and understanding the general situation of A and the current situation of the project cost control is also acquired.Secondly,through the analysis,this paper found A mainly exist the problems such as the poor light weight process plan and project progress monitoring,weak consciousness of staff costs and soon.Aiming at the existing problem,we analyze the reasons why they occur and find out that includes the defective controlling mechanism,ignorant of the mechanism formulating and the lacking of employees' enthusiasm and motivation.Again,directing at the company's current situation,comprehensive cost control theory,target management theory and organization theory study are united to lay down a suitable outline for A so as to solve the problems existing in the company's cost control.Finally,the paper points out that the small construction enterprises shall do their entire process of cost control from four stages respectively,that is,the bidding stage,construction stage,construction stage and completion inspection and acceptance.Also,construction process should be given dynamical monitoring and a reasonable incentive system should be established as well to improve the level of enterprise cost control,reduce the project cost and improve the economic benefits of enterprises.Practices have proved that through the implementation of the reform proposals,project cost control of A company has obtained good effects,like increasing the economic benefits of enterprises and improving the overall business atmosphere,which equip itself with support for the future development in the field of construction and also give reference to other small construction enterprises on how to control project costs.
Keywords/Search Tags:Small Construction Enterprises, Project Cost Control, Total Cost Control
PDF Full Text Request
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