Discussion On Internal Control Of Project Cost In W Construction Enterprise

As the development trend of my country’s socialist market economy presents more dynamic and diverse characteristics,the development of the construction industry and market conditions have also changed.As one of the important supporting and driving industries for the development of my country’s national economy,the construction industry has increasingly fierce market competition,while the profit space is shrinking.The market competition between construction companies is inseparable from the competition of the project contract price,that is,the competition between the project contract price and the cost.In order to increase their market share or contract business maintenance expenses,some construction companies do not hesitate to win the bid at a low price.For a long time,many construction companies were forced to withdraw from the market during cruel price wars.In the context of economic integration,construction companies are facing multiple challenges.If construction companies want to better ensure their own healthy operation and development,they must take control of project costs as a key task,further improve their internal control system for project costs,and use more scientific and effective internal control measures to control project costs.Perform "re-control".It can be seen that the effectiveness of the implementation of the internal control of project costs in construction enterprises directly affects the efficiency of the project and the competitiveness of the enterprise in the market.The research object W construction enterprise selected in this paper is a private construction enterprise,and it is in the stage of urgent need to strengthen the internal control level of project cost to improve market competitiveness.The company has many large-scale construction projects every year,but due to ineffective project cost control,many engineering projects have experienced project cost overruns,which has led to the reduction of corporate profit margins.This paper selects the representative W company among the private construction companies in my country,and conducts research and discussion on the internal control of its project costs through case studies.Before the case analysis,this article collects and organizes the existing domestic and foreign related literature,summarizes the current research results obtained by domestic and foreign scholars,and combines the actual case to form the research framework of this article.The full text includes six parts,from theoretical basis to case analysis,layer by layer,discusses the internal control of W construction enterprise project cost.In the first part,it first introduces the research background and significance,research ideas and methods of this article,and sorts out the research results of domestic and foreign scholars on the main risks,influencing factors and improvement measures of the internal control of construction enterprise project costs,and correspondingly Commentary.The second part introduces the theoretical overview of project cost internal control of construction enterprises.This part includes the meaning and composition of project cost of construction enterprises,project characteristics and risks of construction enterprises,and the objectives,principles and specific content of project cost internal control of construction enterprises.And related theoretical basis.The third part is a case introduction to the project cost internal control of W construction enterprise.The content of this part includes the overview of W construction enterprise,organizational structure,project cost composition and the current status of project cost internal control.The fourth part is a detailed analysis of the case.This part diagnoses the existence of project cost internal control of W construction enterprise from the perspectives of project cost budget environment,project risk assessment,project key control activities,project information transmission and communication,and project internal supervision Some of the outstanding problems of the company,and further dig out the deep-seated reasons.The fifth part,based on case analysis,includes optimizing the internal control environment of the project cost budget,constructing the optimization system of project risk management and control,standardizing and improving key project control activities,accelerating project information construction,and strengthening the supervision of project internal audit.Check five aspects and put forward suggestions to improve the internal control of construction enterprise project cost.The sixth part is the conclusion and outlook,which gives a general summary and outlook to this article.This article mainly adopts the literature research method and case research method,takes the internal control of project cost of W construction enterprise as the research object of this case,and expands on the "five elements" of "Internal Control-Integration Framework",combining theory with case.In view of the project characteristics and risks of construction enterprises,we are trying to conduct in-depth research and analysis on some prominent problems in the internal control of project costs and their causes,and put forward countermeasures and suggestions to improve the internal control of project costs of construction enterprises in my country,with a view to improving our country’s ongoing The construction enterprises explored in this regard have learned some lessons and have certain reference significance.