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Research On Project Budget Control Method Of S Construction Company Based On Cost Driver

Posted on:2018-11-09Degree:MasterType:Thesis
Country:ChinaCandidate:L FengFull Text:PDF
GTID:2359330515988886Subject:Accounting
Abstract/Summary:PDF Full Text Request
The rise and fall of the construction industry is closely linked to the level of development of the economy of the whole country and the improvement of the life of the residents.Construction of the product is the basis of national economic development.But also an important material guarantee in the national life.With the Chinese government in 2015 put forward the "one way" strategy,The future investment in infrastructure construction will be a greater improvement.Relative to the great potential of China's construction industry,Construction enterprise construction project cost management level is generally low.How to improve the cost management level of China's construction project,Make it in the fierce competition in the market to reduce costs and improve their own market competitiveness is the construction industry,the primary premise of sustainable development.In this context,This article takes S construction company as the research object,Research on cost driver and cost budget control method of construction project.Based on the questionnaire survey,we find out the existing problems and causes of the existing cost budget control methods of S construction company,Through the analysis,It is found that there are some problems such as the lack of effective control means,the imperfect assessment mechanism and the single means of the difference analysis in the process of the cost control of the existing construction project cost budget control method.In response to the problem,This paper argues that S construction company's current construction project cost budget control method can't achieve the purpose of improving the cost management level,A new approach is needed to control its cost budget.This paper introduces the cost motivation theory,Analyzes the operation flow and cost motive of civil engineering of S construction company,And through the regression analysis to find out the main driving force of civil engineering costs,Establish a regression model to help S construction company understand the key points of cost budget control.Based on the analysis results of the operational processes and cost drivers of the civil eng-ineering of the S construction company,and the regression model,This paper studies the cost control method of S construction company based on cost drivers from the aspects of the preparation of cost budget,the control of cost budget and the analysis of difference,the effect evaluation of cost budget and so on.This method can make the preparation of cost budget more scientific and accurate,By designing the cost budget control standard from the operational level,it is clear that the reasons for the formation of the differences can be improved in time,And make the cost of the implementation of more effective assessment of the budget.At last,In order to give full play to the control effect of this method,this paper puts forward some suggestions on the application of cost control method based on cost driver.
Keywords/Search Tags:Construction project cost, Cost control, Cost drivers
PDF Full Text Request
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