Study On Budget Control And Improvement Countermeasure Of Construction Project In Company B

Budget control is an important means of strategic management of an enterprise,which is to check and supervise the control of production and operation activities of various departments according to the revenue and expenditure standards stipulated in the budget.It contributes to the optimal allocation of enterprise resources,the best monitoring of operation management and the real evaluation of enterprise operation results.Construction enterprises adopt the whole-process and all-directional budget control method,which is not only an efficient management behavior to achieve economic benefits,but also an important part of project strategic management.The rationality of the construction plan,the execution of the construction process and the feedback of the construction will all affect the budget capital flow of the whole project.Therefore,effective budget control affects the profit of the construction enterprise,the interests of the staff and the evaluation after the completion of the project.Therefore,construction enterprises should pay attention to the whole process of budget control.They should not only pay attention to the cost budget before the development of construction projects,but also carry out budget monitoring during the implementation of the construction.They should also implement the budget evaluation system after the construction and gradually introduce the budget control thinking into the whole construction process.Based on the analysis of the actual situation of B company L project budget control implementation and the characteristics of construction project cost,this paper makes a pertinent analysis of its project budget control.From the four budget control processes of project budget control target formulation,budget preparation,budget execution and budget assessment,this paper combines the theory of engineering cost and principal-agent,and stands in the perspective of company strategic management.Through the analysis of the present situation of L project budget control,it is found that there are some problems in the process of budget control,such as the general formulation of budget control objectives,inaccurate budgeting basis,incomplete content,over-expenditure of actual cost,delayed budget of construction progress,unclear calculation of assessment objects and lack of assessment indicators.For this reason,the benchmarking method,multi-joint determination of the base number method and earned value method are introduced,and the branch method is adopted at the same time.Studying the budget assessment measures to solve the problems in the process of L project budget control.Finally,through a series of improvements and results,the same type of project budget control can be used for reference to help companies break through their own development bottlenecks and enhance the company's operating efficiency.