Research On Cost Control Of The Fourth Tender Section Construction Project Of Y Expressway Based On Cost Driver

In the Thirteenth Five-Year Plan for the Development of Modern Comprehensive Transportation System,the Ministry of Transportation of China pointed out that the total mileage of expressways in China will reach 150,000 kilometers by 2020.Gansu Province has also promulgated the "Thirteenth Five-Year Plan for Transportation Development of Gansu Province",which clearly points out that in 2020,the expressway mileage in Gansu Province is expected to reach 7300 km.It is not difficult to see that the state's investment in expressway infrastructure is increasing,and the construction of highway projects will also see rapid development.However,in the process of highway construction,it is common for the final accounts to exceed the budget,for the budget to exceed the estimated budget and for the budget estimate to exceed the investment estimate—causing profit margin of highway construction projects to be far from ideal.This is caused by extensive cost management.In this context,it is difficult to effectively control the real cost drivers.Therefore,there is an urgent need for highway construction enterprises to change the management mode of cost management,tap the cost drivers,implement effective control and achieve benefits from management.Based on the theories of cost driver and cost control,this paper studies the cost drivers and control methods of the fourth tender section construction project of Y expressway in company A by combining both qualitative and quantitative analyses.Firstly,on the basis of combining the cost management organization,cost composition structure and changing trend of the project and the current cost control methods,the paper finds that the project has weak cost control abilities by using the budget difference analysis.Then a questionnaire survey method was used to investigate the current cost management of the project from four aspects:organization target management,cost prediction,cost control and cost assessment.Secondly,in view of the above problems,the operation centers and cost drivers of roads and bridges are separately divided by using cost driver theory.On this basis,the importance of cost drivers for different construction projects is analyzed by using an analytic hierarchy process,and the importance ranking of cost drivers is obtained.Finally,according to the importance of cost drivers,this paper puts forward cost control measures with strong pertinence in turn.This paper combines the cost driver theory with the cost control of highway construction projects,It can be use to help construction enterprises to identify the key points of cost control that need urgent attention,and then effectively carry out cost control work in order to achieve the purpose of reducing construction costs.