Research On The Optimization Of Cost Budget Management For D Company’s ZJ Project

If engineering construction enterprises are to continue to grow and progress in the industry competition,they must not only improve their business volume,but also strengthen their cost control capabilities.Strengthening cost budget management is an important means to improve the economic efficiency of enterprises.Cost budget management can predict various direct and indirect costs of human materials and machinery in the process of construction projects,and control the budget with the target in the construction process.Afterwards,the assessment and evaluation of the results of the construction project is conducive to the resource allocation,cost control and assessment of the enterprise project.It is a closed-loop management system for the whole process of “before,after,and after the event”,and is also the most used cost control tool by construction companies in China.The paper selects the ZJ construction project undertaken by Company D as the research object.The project is a landscape construction project started in April 2018.The construction project,which is now in the middle of the first phase of its construction,is divided into two phases and is estimated to have a total construction time of 3 years.This paper analyzes the implementation status of cost budget management during the period from the first phase of the ZJ project to the end of 2018,and finds out the problems and their causes in all aspects of budget management,combined with national and international research on cost budget management.The results are comprehensively considered with the internal and external environment of the enterprise,and corresponding optimization measures are proposed in a targeted manner.This paper analyzes the three stages of budget preparation,budget control and budget assessment according to the cost budget management process.In this paper,budget control is an important part of project cost budget management.It is proposed to introduce the earned value method to conduct a comprehensive analysis of construction cost and progress on a regular basis,which can more effectively solve the problem of separation of cost budget control and progress of the project,and set the cost red line pair.Relevant expenses are promptly warned to prevent the occurrence of overspending.In the budget preparation and budget assessment of ZJ construction projects,there are major problems such as low accuracy of budget preparation,unresolved budget,unclear assessment targets and lack of assessment and punishment mechanism.This paper proposes to strengthen on-site investigation and market research.The budget preparation is further refined and decomposed,the rolling budget preparation method is adopted,the responsibility matrix method is introduced to define the assessment objectives,the intermediate assessment system is added,and a scientific reward and punishment mechanism is set up to effectively solve the above problems.The paper hopes that by proposing relevant improvement measures in all aspects of cost budget management,it can improve the cost budget management level of ZJ project construction and improve the overall efficiency of the project,and at the same time use project as the carrier to promote the optimization of D company’s cost budget management system.