Research On Improving Operation Efficiency Based On Project Cost Control

At present,the national "One Belt And One Road" initiative is advancing in an all-round way,and economic globalization is gradually maturing,which is undoubtedly a challenge to China's economic development,and also an opportunity."Natural selection,survival of the fittest",in the cutthroat environment,the construction market and construction as one of the three pillar industries of China's economic development,to survive and continue to develop,it must be a competitive advantage in,improve the management benefit of enterprise itself must improve the management level,for "cutting expenditure" is the development of the enterprise must consider the management train of thought,especially on spending cuts,need to enterprise in the concrete operating cost management and risk control.In the actual management process of enterprises,"costs occur all the time,costs occur everywhere,costs happen to everyone,costs happen to everything".Therefore,to manage and control the cost of construction enterprises is to obtain the inherent advantage of market competition.In today's booming Chinese construction market,it is of great significance to promote the healthy and sustainable development of this industry.However,the current reality is that in China's domestic construction enterprises,the traditional cost accounting is still used,and the distribution of costs and expenses among projects is not scientific and completely reasonable,which naturally leads to the calculation of project cost accounting is not scientific and accurate,resulting in the distortion of cost data.Especially,modern municipal and bridge engineering projects with improved mechanization level need a more advanced method of project cost control."Activity-based costing" as cost accounting and "project special fund pool" as project fund risk control can improve the internal cost management level of enterprises and provide decisive support for enterprises in the market competition.This paper is standing in the existing project cost management and operation of cost accounting method based on relevant theories,and combining the actual environment of construction market in our country,the design and analysis for construction enterprises cost accounting method in our country,because currently found in the actual work of cost accounting method,mainly is no longer use the mechanization and automation to improve construction,indirect cost allocation is not reasonable,often leads to distortion between project cost,the accounting data can't reflect the real cost of the project,causes up to management,down to the specific operators and employees can make the right decisions and judgment,therefore,In order to solve this problem in this paper,through a line of site to site and practical work experience,summed up after analyzing the characteristics of the industry homework cost method is adopted to improve the project cost control is put forward,and combined with the actual case to analyze the data and charts,fully implement the method of demonstration,design and practical use to the solution of the project,the growing proportion of indirect cost allocation to each specific job,make cost calculation results more accurate.Then,it puts forward the countermeasures,Suggestions and guarantee measures for cost control of sichuan HL construction company in different stages before,during and after the event,so as to promote the scientific and effective long-term development of this method.Using "homework cost method" to improve the cost accounting,project cost apportion the accuracy of the scientific and reasonable,"project special funds pool" are adopted to decrease the cost and funding risk,if the company should cooperate with one,height,therefore,in this paper,around the enterprise project cost control,used in the construction projects systematic discussion and research,for your reference.