Homework Cost Management Application In BID ? Beichuan River Regulation Project

In recent years,with the constant improvement of market economy in our country,water conservancy construction project management has also planned closer to the market management system mode,as a result,In the face of big under the background of market competition,on the one hand,how to get rid of the old cost management of cost accounting method is unknown,Control is not clear,responsibility of fuzzy' shackle has been gradually become the object of managers focus on,on the other hand,find a way to adapt to water conservancy construction of comprehensive cost management methods also constantly grew louder.The importance of cost management itself is self-evident,select the appropriate and comprehensive cost management method for various enterprises and reduce consumption,improve project efficiency have critical significance.The current target cost management and activity-based costing management have developed into a mature method,and have skilled application in various industries and projects,But these two methods respectively in the process of continuous use,its disadvantages are also constantly emerge.The target method as the combination of the two methods of cost management,can be integrated in determining the target cost and decomposition based on the identified after all the assignments for the calculation of actual cost and eventually on the basis of target assignment can be obtained from the lower value for cost control,and by comparing the target section assignments and set the target cost of the original super analysis more accurate understanding to the objective cost deviation,can find out the reason and summing up experience and improvement measures are proposed.at the same time to determine the related appraisal system of more accurate and easy to perform data support.Thus,This is such a comprehensive approach also makes many scholars began to focus on the goal of homework cost theory discussion,Many enterprises and engineering began to use this method of comprehensive cost management,and achieved certain results.At present,target homework cost method is more in construction,manufacturing,large-scale coal industry and the use of innovative in highway construction,and little water conservancy project using this method,I after a lot of research through comparing the characteristics of the target cost and operation cost,respectively,their respective advantages and sex,and the feasibility of fusion after this management model is constructed.Was applied to study its exploratory ? beichuan river regulation project bid,after the implementation of good practice effect,make the blocks more clear responsibility division,also makes the cost comparison for accurately reflects the problems in a block,improve the overall management level,as well as water conservancy project construction cost accounting and control of the project management provides a better method and new research perspective.