Studies On The Project Cost Management Of The Second Construction Engineering Company Of Yunnan Province,Based On Replacing The BT With The VAT.

The project cost management is to ensure the actual cost of the project,the cost does not exceed the budget,management process.It includes the allocation of resources,the cost of the budget and control,and other work.Since 2012,the business tax(BT)reforms to the value-added tax(VAT)of construction industry has become the emphasis and also the difficulty of the reformation of replacing the BT with the VAT.At the same time,construction industry plays an important role in the national economic development.Construction industry has a long construction period,long management links,industry competition and so on.Because of the special nature of the construction industry and some non-deductions of labor,materials and machinery in production link,all these make the uncertainties exist in whether it can achieve the effects of tax saving after the BT reforms to the VAT.Based on the project management process,this paper takes the second construction engineering company of Yunnan Province as the analysis object,carries on the simulation test by collecting the financial data of the company,uses the method of comparison and induction to analyze both the theory and the data.The impact of VAT on the project cost management of construction enterprises,and the relevant countermeasures and suggestions are put forward according to the characteristics of construction industry.Chapter 1 introduces the research background and significance,the related literature review,the research content and the research method.Chapter 2 introduces the theory of project management.Chapter 3 introduces the simulation test process and results.Chapter 4 introduces the project cost management recommendations.Chapter 5 introduces the conclusions and prospects.