| My country’s construction market is becoming more and more open,the potential risks in the market are gradually increasing,the cost management loopholes are many,the effect is poor,and the competition pressure on construction companies has increased significantly.One of the focuses of major corporate research.This paper selects the B house construction project of M construction company as a specific case,and studies several issues such as the status quo,problems and reasons of cost management,and improvement measures.The main contents are as follows:(1)Introduced the cost management system and project overview,analyzed the formulation and decomposition of project target costs and actual cost accounting,combined with drawings,contracts and construction experience,predicted and analyzed the corresponding cost risks and cost profit and loss.Research has shown that: M construction company B housing construction project cost management is not included in all staff;auxiliary materials are wasted seriously,material prices have risen beyond estimates;the starting point for excellent projects is high,and the investment in early-stage facilities is high;It is said that the project is losing money and cannot achieve the expected profit target.For subsequent projects,it is recommended to pay attention to the management and control of labor,materials,and overhead during the construction process,and formulate special control measures to improve the management level.(2)Taking specific cases as the background,using fishbone diagram analysis to analyze the problems and causes of the cases from cost management systems,control measures,cost expenditures and accounting,and subcontracting management.Studies have shown that the isolation and disconnection of personnel in various positions will lead to a lack of linkage in cost management;a low level of business will lead to many loopholes in cost management and control,large losses,and difficulty in achieving the expected cost targets;unreasonable system settings,lack of effective supervision of rights,and easy This leads to loss of cost management;the lack of a full-staff cost incentive and assessment mechanism can easily lead to a lack of vitality in cost management.Therefore,in the practice of cost management,it isrecommended to focus on system construction,power supervision,professional training,management linkage,incentive assessment,etc.(3)Based on practical case analysis,several measures to improve the cost management system are analyzed from three aspects: management system,cost target system,and system construction.At the same time,the management of the relationship between quality,construction period,safety and cost is clarified.In addition,it analyzed and formulated two cost control measures,construction plan management and material management,three key links to strengthen cost management in the construction phase,four aspects of subcontracting management,and three major steps and measures for claims management.The above-mentioned countermeasures to improve cost management provide comprehensive and detailed reference experience for enterprise cost management and open up new ideas.In the practice of cost management,one or more countermeasures adapted to the enterprise can be taken in accordance with the actual situation to improve cost management efficiency.(4)On the basis of cost management improvement measures,a number of cost management safeguard measures have been formulated from the aspects of economy,organization,management,technology,and performance appraisal,including overall budget planning,capital planning,contract management,data archiving and other economic control safeguard measures,and program adjustments,Optimize the management mode,optimize the work process,cost information sharing,expert review,new material selection and application and other organizational and management technical safeguard measures.In addition,it is proposed that cost management can adopt employee performance appraisal measures to change the status quo of "doing good and bad" and stimulating the vitality of cost management. |