Research On Cost Budget Management Of The Construction Project Of ZJ Company

As an important management and control tool,cost budget management plays an important role in the planning and allocation of enterprise resources,the monitoring and optimization of operation and management,and the assessment and evaluation of operating achievements.The successful implementation of cost budget management can help enterprises control costs,which often becomes an effective way to integrate resources and conduct rational allocation.As a branch of a large central enterprise in building construction,ZJ company has introduced the cost budget management method in its management of construction projects,but some defects still exist in the actual implementation stage.By analyzing the actual situation of implementing cost budget management by ZJ company,this paper points out the company's problems and shortcomings in all stages of budget management,and puts forward the corresponding optimization measures based on the theory of cost budget management of construction projects.The research aims to strengthen the cost control,break through the company's own development bottleneck,and enhance the company's operating efficiency by improving the cost budget management of ZJ company's projects.As a building construction enterprise,ZJ company has a matrix-type organizational structure,and has its particularity in project construction and operation mode.As a result,this paper conducts targeted analysis for the cost budget management based on the cost characteristics of construction projects from the four aspects of cost budget management,i.e.objective setting,budget preparation,budget control and budget assessment.This paper argues that budget control is the key of ZJ's project cost budget management.Based on the cost characteristics of construction projects,this paper introduces the Earned Value(EV)method to achieve the whole-process and dynamic control of ZJ's projects,which realizes the effective combination of project schedule and cost control,and solves the previous problem of inefficient and hysteretic cost control.The implementation of the budget early warning mechanism is also a suitable method for the cost budget control of ZJ's projects.The budget target decomposition and early warning mechanism can be combined together to achieve the effective control of project management cost.The "ambiguity" in the objective setting,the data "ossification" in the budget preparation,the undefined budget assessment objects and the lack of assessment indicators are the key problems in the stages of objective setting,budget preparation and budget assessment of ZJ's projects.By introducing the combined method of "Benchmark Value Method" and "To Jointly Set Target",the method of budget target decomposition,the method of "participatory" budget,the method of rolling budget preparation,target responsibility system and risk mortgage system,the above mentioned problems can be effectively solved.Based on the theory of cost budget management of construction projects,this paper puts forward the corresponding optimization countermeasures for the problems existing in the cost budget management of ZJ company's projects.It is hoped that the research of this paper will improve the current situation of the cost budget management of ZJ's projects,enhance the operating efficiency of the company and strengthen the competitiveness of the company.