Research On Cost Management Of Small And Medium-sized Construction Enterprises Based On Information Transmission

As an important part of China’s national economy,the construction industry is sensitive to the impact of macroeconomic development,national economic policies and residents’ consumption level,and shows obvious pro-cyclical characteristics.Since 2010,the introduction of macro-control policies such as economic structural adjustment and the suppression of "real estate speculation" has had a certain inhibitory effect on the growth of the real estate industry and construction industry.In China,the construction industry presents the "big market,small business" development situation for a long period of time.Combined with the national macroeconomic regulation and control of construction enterprises scale and the protective policies carried by the local governments,small and medium-sized construction enterprises(SMEs)are facing more serious survival crisis with limited assets.Therefore,in order to survive in the situation of insufficient human resources,capital turnover difficulties and imperfect organizational system,small and medium-sized construction enterprises need to seek innovation in technology and management,and efficient cost management is the main way for small and medium-sized construction enterprises to improve their competitiveness.Based on China’s small and medium-sized construction industry development trend and the potential problems existing in their cost management,this paper constructs the cost management implementation frameworks and the information system of small and medium-sized construction enterprises based on the principles of the comprehensive and systematic,objective and dynamic,efficiency and efficiency.This paper explains the cost management framework with the roles and functions of contract management module,schedule management module,material management module,equipment management module.It is necessary to scientifically formulate the project cost accounting scheme,sort out the comprehensive project cost management consciousness,establish and improve the project cost management system,and improve the professional quality of cost accounting personnel to ensure the smooth operation of the implementation framework of enterprise cost management.In terms of information transmission,this paper proposes to strengthen information organization,enterprise information network,enterprise information standardization system and informationization talent team construction.This paper builds the information system including target cost management,the model set up with data acquisition,comprehensive cost accounting and analysis,and information maintenance and system management of different modules.Finally,based on the case study of company A’s cost management and information mechanism operation,this paper summarizes the whole paper and proposes the future research direction.Combining with development history and the gradual declining construction industry profit margin of construction enterprises,this paper explores the defects in cost managementpresent situation of small and medium-sized construction enterprises,especially this paper expounds the problems in information management and optimization approach.This paper aims to promote small and medium-sized construction enterprises to face with the problem clear and the adverse consequences,provide suggestions for the future development of small and medium-sized construction enterprises to reduce costs,increase profit margins,enhance core competitiveness.