| With the reform of state-owned enterprises and the deepening of market economy system,various policies and systems have become standardized,which also urges the road and bridge construction industry to move towards the direction of marketization.More and more enterprises win the market at low prices in order to contract business.The implementation of the bidding mode makes the price of the construction enterprises constantly depressed,and the profit space is constantly compressed.If the enterprise wants to survive for a long time,it needs to improve the internal management ability,carry on the fine management to the project,control the project cost.Different from manufacturing enterprises,the long life cycle of construction enterprises’ products,the greater mobility of personnel,and the more uncertain factors,all of which increase the difficulty of cost control,and also put forward higher requirements for the management of enterprises and projects.Cost control is a link of cost management.It is very important to perfect efficient cost control system for the development of an enterprise.As the cost center of the enterprise,the project needs to control the cost to realize the benign operation of the project.Taking the A project of XYZ road and bridge construction enterprise as an example,this paper analyzes the problems existing in cost control of construction project,and puts forward corresponding solutions and suggestions.First of all,it introduces the research background of cost management and cost control at home and abroad,as well as the research significance,research content and research methods of the article.Secondly,it mainly introduces the related concepts and theoretical basis of cost control,and lays the research foundation of this paper.Then take XYZ road and bridge construction enterprise A project as an example,through A project cost control actual present situation,including the cost composition,the cost control system and the related system,the cost control flow and the method,uses the questionnaire survey and the interview method to understand the project each kind of question,and analyzes the A project cost control process existence corresponding question reason,mainly has the cost control method unscientific,the cost control system imperfect,the management information construction and so on.Finally,the cost control system of the project is improved,and the corresponding optimization is made from the head office,subsidiary company and project level,and the concrete application steps and corresponding safeguard measures of the earned value method in the A project are introduced in detail.By analyzing the present situation of cost control of A project,this paper analyzes and studies the whole process of project cost control,and optimizes the process of project cost control by using earned value method,hoping that enterprises can carry out effective cost control,realize the effective use of resources,realize the goal of cost minimization and profit maximization.By introducing earned value method and changing the old cost control method of the project,it can guarantee the synchronization of construction project schedule control and cost control to a certain extent,and also make the project manager take pre-control measures in time to avoid the occurrence of cost overrun problem.From the whole process of construction project to explore the problems of cost control,attach importance to the development of information,make the data needed for cost control more accurate and timely,make the effect of cost control system design more dynamic,timely feedback project problems and get timely control.On this basis,the corresponding safeguard measures and solutions are put forward,which can help the establishment and optimization of enterprise cost management system and the realization of enterprise benefit goal.This paper analyzes the actual situation of cost control of XYZ enterprise A projects,and plays a certain reference role for other construction enterprise projects. |
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