Problems And Countermeasure Of Cost Budget Control In Phase Project I Of Jinko A Plant

In recent years,the development of the construction industry has been rising,the scale has been expanding,the structure has been optimized,and the industry has become more and more standardized.However,due to the rising project costs and thin profits,SMEs can not bear the heavy burden,so that the living space in the construction market is becoming narrower and narrower.If small and medium-sized enterprises want to grow and progress in the industry competition,strengthening cost budget control has become an important means to improve the economic efficiency of enterprises.This thesis regards the construction project of Jinko factory as the research object,using the relevant basic theory,combining the case analysis method,questionnaire survey method and depth interview method,find out the problems existing in each link of the construction project and analyze the reasons of the problems,and put forward the corresponding optimization measures for the various reasons of the problems.According To the process of cost budget,through analyzing the cost control situation of the project cost budget in the budget preparation,implementation,accounting and analysis,we found that there are four major problems in the case project cost budget control,including deviation of cost budget preparation data,low efficiency of cost budget implementation,poor effect of cost accounting feedback and uncompleted cost budget analysis.The causes of the problems are also analyzed.It is suggested that in the process of cost budgeting,the examination of drawings by multiple departments can be adopted to strengthen the review of budgeting,and the master-apprentice system can be adopted to assign budgeting personnel to improve the accuracy of drawings;The control of cost budget execution process is the key link of project cost control.It is suggested that the budget organization should be perfected,the post responsibilities of personnel in each department should be clarified,and the cost control of project in labor,project quality and overhead cost should be strengthened;The cost budget introduces an early warning mechanism,sets early warning indicators,and effectively controls project costs and expenses.At the same time,in the staff's thought aspect,the suggestion enterprise enhances staff's cost budget management consciousness,strengthens the budget control aspect the training;In the link of cost accounting and analysis,the paper puts forward two accounting methods,table accounting method and accounting accounting method,introduces WBS work breakdown method,refines the accounting of sub-projects to improve the feedback quality of accounting,and proposes to optimize the cost accounting analysis system,improve the analysis of budget analysis index setting,formulate assessment and reward and punishment mechanism to effectively solve the above problems.Based on the analysis of the existing problems and reasons in the cost budget control of the construction project of Jinko,this paper puts forward relevant improvement measures,hoping that the company can improve the cost control level of the project,enhance the overallefficiency of the company,and promote the development of enterprises in the industry through the means of cost budget control.