| With the advancement of the deepening reform process in various fields in China,the market economy has developed rapidly,and the construction industry has been booming,which has made the construction enterprises enter a period of rapid development,and the corresponding competitive relationship within the industry has become increasingly tense.The external competitive environment faced by various construction companies is becoming more and more complicated.If the construction enterprises want to achieve rapid development speed,they must continuously strengthen the internal and external management and improve the overall quality of employees.Among them,the effect of cost control must be emphasized.In all management aspects of the project,including multiple management aspects,cost management is an important aspect.The final effect of cost control is related to the overall efficiency of the company’s operations and project profitability.For domestic construction companies,strengthening cost control will help enterprises achieve long-term development goals.In order to adapt to the development of social economy,China’s railway construction enterprises also need to upgrade their cost management level,strive to ensure the quality of the premise,consume the least cost to complete the project objectives,help enterprises to obtain more benefits,and also promote the market competitiveness of enterprises.Effectively improved.To achieve this goal,railway construction enterprises must be improved in cost management methods.In order to adapt to the new market environment,a more advanced and scientific cost management system needs to be established.The use of lean construction methods in the cost management process of railway construction projects can reduce waste and non-value-added operations during the construction process,and strengthen the cost management ability of railway construction enterprises to improve management effects.In fact,at present,the application of cost management of railway construction projects in China to lean construction is still in its infancy,and the cost management system under complete lean construction has not yet been formed.In the process of lean application of specific applications,how to choose the appropriate tools to manage the cost of construction projects without changing the existing cost management system is an urgent problem to be solved.Based on the comparison of current railway construction project cost management methods and lean construction theory,this paper first analyzes the problems existing in the current railway construction project management cost,and based on this,determines the process of cost management in railway construction projects.Implement the lean management-centered management ideas and specific methods;then,establish a corresponding cost management system based on lean construction,and then use the L railway construction project as an example to specifically apply the cost management method of lean construction ideas.The cost target of the project has been clearly defined.The part-time cost of the project is calculated by the activity-based costing method.The cost-data is used to analyze the planned completion rate and cost deviation of the project within a certain period of time,which appears in the cost management of the construction project.The problem has been continuously improved on the technical level and recommendations for optimization have been proposed.The application of lean construction theory in railway construction projects is strategically beneficial to determine and predict target costs,tactically beneficial to the optimization of construction processes,continuous improvement of operational methods and processes,and optimization of resource allocation.At the same time,due to the accurate accounting of project costs,railway construction enterprises can achieve the dynamic control objectives of project costs,maximize the cost-saving resources,expand the profitable space of enterprise construction projects,and enhance the market competitiveness of enterprises.In addition,when studying the cost management of railway construction projects,the lean construction idea is incorporated into the research system,which supplements the research theory of cost management in the industry to some extent. |