Reserch On Target Cost Management Of SM Project In Z Construction Company

The development of construction industry has entered a new cycle,the competition of construction enterprises is increasingly fierce,the key of construction project profit lies in cost management.Construction enterprises often regard target cost management as a simple cost control method,ignore the comprehensiveness of target cost management,pay less attention to the whole process control and optimization analysis.Construction enterprises should change the traditional cost management concept,promote the application of target cost management,strengthen the cost control of the whole process of the project,so as to improve the competitiveness of construction enterprises.Firstly,this paper reviews the relevant literature at home and abroad and the theory of target cost management,and formulates the theoretical analysis framework of the case study.Secondly,the cost control of SM project of Z construction company is studied on the basis of theoretical analysis.This paper makes full use of the complete target cost data of SM project and analyzes many problems in target cost management of SM project based on the information obtained in the field survey.The main problems of SM project in target cost management include: not paying attention to target cost management,low participation level of business departments and functional departments,target cost not decomposed into organizational units,the problem of responsibility shifting,poor implementation of target cost management and so on.According to the above problem,this article from the project target cost determine the implementation and control,target cost decomposition,target cost and target cost management evaluation and rewards and punishment of the four main stages the SM project target cost management optimization strategy,namely using the method of value chain,value engineering analysis,by analyzing the competition intelligence,the implementation of the project databases,based on the perspective of value chain optimization target cost decomposition,the liability of target cost management system,the implementation of the whole life cycle of construction project target cost supervision system and establish a mechanism of target cost evaluation and rewards and punishment and so on,Basically solve the problems existing in SM project target cost management,promote the scientific application of target cost management in corporate projects,and bring good demonstration effect for improving project cost management.The case study of SM project of Z construction company shows that construction enterprises can integrate the methods of value chain and value engineering into the target cost management at different stages of the project according to the characteristics and difficulties of the project.At the same time,strengthen the whole process control of target cost establishment,decomposition and implementation,difference analysis and adjustment,evaluation and other work.