Case Study On Project Cost Control Of Construction Enterprise Under Accounting Information System

As the widely application of information technology in the field of accounting,an increasing number of enterprises introduce the information technology into their accounting work.The approaching of accounting information era brings new requirements to the enterprises'financial management as well as new opportunities to the enterprises.To enhance the competitiveness,enterprises need to utilize the advanced technology and good methods in management.They also need to improve the cost control ability so as to make better accounting management and decision-making capability in the new environment.The research is based on the accounting information theory,as well as cost and its management,according to the real problems in the practical work,studied the methods of cost control under accounting information environment in construction project of the enterprises.In construction enterprises,cost control is the key step while the project usually takes relatively long time and investment is in large amount.The cost control influences schedule of a project and the company's profit even its survival.The accounting information provides convenience to the cost control of construction project in the way of giving a large number of basic data to realize the dynamic cost control,thus the project is able to be controlled in all circumstances,and furthermore,it's more adaptable to the changing external environment.The research studied the project cost control of enterprise K under the accounting information environment,and introduces suggestions and countermeasures according to its cost management situation and deficiency.During the practical work in the enterprise K,there are some problems in its cost control under accounting information environment of the construction project,such as:insufficient use of the accounting information,no specific cost control module,lack of the professional staff and security;insufficient sense of responsibility and cost control system and regulations,for example,some staff are not of great responsibility on cost control,the quality of personnel to be further improved,cost control system is not fully established,the raw materials were wasted due to the lax of management;the cost control methods and supervision as well as implementation process to be enhanced.The research analyzed the present situation and deficiency of cost control in the construction project of the enterprise K,put forward the relevant suggestions and suggestions as follows:to optimize the information environment,strengthen the software and hardware management and rational allocation of responsibility for each sector,establish the cost control center and make reference from supply chain management;to improve the management organization system and regulat:ions,to build up the internal control environment,to enhance the cost control consciousness of the staff and the assessment under information system;to improve the cost control methods and supervision;and pay more attention to the whole process cost control under accounting information environment.The research took the enterprise K as an example,combining with the theories and the real situation,and according to the analysis of the cost management in the practical work on the construction project under accounting information environment,reduced the cost and increase the profits for the enterprise K,also improved its management and the competitiveness.The research may also provide certain reference significance to the other construction enterprises.