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Research On Cost Management Optimization Of Construction Enterprises

Posted on:2020-05-19Degree:MasterType:Thesis
Country:ChinaCandidate:H P ZhangFull Text:PDF
GTID:2392330596481939Subject:Accounting
Abstract/Summary:PDF Full Text Request
In the era of economic globalization,the construction industry has not only brought huge opportunities,but also challenges.If enterprises want to gain a place in the market competition,they need to constantly improve their comprehensive capabilities and management models.Only by constantly improving their development can they stand out from the market competition.Up to now,the previous model has been used in the implementation of various facilities,and it cannot meet the needs of the development of the times.In the specific implementation process,problems will occur,and the construction industry will also be greatly affected during the construction process.Pressure,not only is the cost rising,but the space for profit is also decreasing.Moreover,as the level of construction mechanization continues to rise,the proportion of indirect costs is also rising,and the traditional form of cost calculation can no longer meet today's development needs.Therefore,the infrastructure construction process in the current context needs to be implemented according to the perfect project cost control management form.The implementation of activity-based costing can be regarded as a very reasonable and complete form of cost calculation and management mode,which can strengthen the internal management form of construction enterprises in the development process,and can also have more management for the management in the process of development.A scientific strategic model can provide positive meaning for the development of enterprises.This paper is based on a series of theoretical methods such as the project cost management method and the activity-based costing method.It provides a detailed introduction to the development of the construction industry in the market,and the in-depth analysis of the research background and significance,using questionnaires.The form and the way of field research have carried out in-depth research on the existing actual situation of X Construction Company project cost control,and can find problems in the specific implementation process: there is no clear distribution form of cost,which makes the cost accounting vague or not The correct phenomenon.Therefore,the shortcomings need to use the cost of activity method to implement various project costing and control.According to the use of activity-based costing,scientific research can be realized,and then a reasonable and scientific project cost control plan can be designed.According to the calculation of the operation,the similar operation is combined to analyze the actual operation factors of the operation cost,and the critical work of the road engineering project is divided into ten categories,and then the indirect expenses are transferred to the ten categories according to a certain distribution mode.Dividing can make cost calculations more accurate.We can conduct in-depth research on the obtained performance and provide a complete optimization plan.The specific protection plan can be implemented according to the three levels of pre-,in-,and post-event,which enables the optimized solution to be implemented effectively in the long-term.For the purpose of this paper,the research object can be analyzed in detail,and then the accuracy can be improved according to the form of activity-based costing,which can reduce the construction cost and provide reference experience for the infrastructure construction industry.
Keywords/Search Tags:Project cost control, Activity-based costing, Municipal engineering project
PDF Full Text Request
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