Research On Target Cost Management In Construction Stage Of WJ Project

B Company is mainly engaged in civil and commercial buildings.It has a history of nearly 60 years since its establishment in the middle of the twentieth century,and it also has always been in the leading position of China's construction industry.B Company has won many architectural awards in the construction industry.Under the guidance of B company's enterprise spirit of "people-oriented,high-quality,realistic and innovative,aiming at first-class",B company puts forward higher management requirements to new construction projects.It is focusing on cost management control during construction.Therefore,taking WJ project as an example,this paper focuses on the optimization of the target cost management method in the construction stage,so as to provide theoretical research and practical application reference for the construction enterprises to improve the cost management ability.WJ project is located in the south of the main urban area of Beijing.A Architectural & Design Company is responsible for overall design of the building for WJ project.B Company is responsible for the construction.The total floor area is 164389 square meters,the building height is 175.34 m and the main structure own the ground part of 4-38 floors and the underground part of 5 floors.The main functions of WJ project are for office,commercial supporting and part of residential.Among them,1-3# are shops,4-5# are office building,and 6-8# are commercial residence.WJ project construction period is two years.The main building includes shops,office buildings and commercial residences.The winning price of the WJ project construction is 186,073,629.69 yuan,and the planned retained profits of this project is 5.8%.This paper briefly introduces the background of B Company and WJ project,analyzes the current cost management situation of B Company,and summarizes the main problems.This paper argues that the existing problems mainly include four points: cost accounting errors,neglect the role of cost management,disjoints between cost and actual,and the management shortcomings of pre-control-based cost.On this basis,this paper analyzes the necessity and feasibility of target cost management.The perspective of target cost management integration includes the whole process control,three-dimensional control and information management.The feasibility analysis is made from the perspective of target cost management integration,resource flow and the concept of supply chain management.This paper summarizes the process and system method of target cost management applied to WJ project,calculates the splitting process of each target cost,and establishes the target cost responsibility system based on the splitting result.Finally,the paper evaluates the overall implementation effect of the WJ project with the application of the target management system,and considers that it has built a more comprehensive target cost management system,the target cost responsibility system and the target cost dynamic management mode.Under the guidance of the theory of target cost management,this paper applied the method of WJ cost management and improved the original cost management mode of B company,which also could provide a reference for the cost management of future construction projects.