Study On Cost Management Of Construction Project Based On Cost Accounting

Nowadays,for the construction enterprises,cost management of the construction project has always been the key content of the project management with the high-speed development of the construction industry.There are many advantages of strengthening the cost management of construction projects.Strengthening the cost management of construction projects can not only improve the profit level of construction projects and even construction enterprises,but also gain experience from the practice of cost management.Furthermore,it helps to improve the competitiveness of enterprises in the increasingly competitive construction market.This article first to the cost of construction project management,and introduces the research achievements of cost accounting,and then on the basic concept of construction project cost management and the main task to consolidate,and combined with modern cost accounting theory,the knowledge of the use of cost accounting system,from the Angle of the construction project cost accounting for the construction project construction enterprise cost management present situation analysis,compared to the cost of construction project management mode and the cost of construction project contract performance,analysis of construction project cost management from the perspective of cost accounting,especially in the process of cost accounting and cost analysis of common problems,Through the cost accounting theory knowledge and application,thinking about the cost accounting perspective to solve the cost management problems,promote the feasibility and necessity of construction project cost management.Then based on the theory of cost accounting,the construction enterprise construction project cost accounting methods and basic flow,cost analysis,the paper summarizes the main contents and data base,formed from the cost of the collection,cost allocation,cost accounting,cost accounting data for cost in the process of analysis,analysis of formation of the cost accounting data and the actual cost and the reason of the difference and from the Angle of cost accounting in cost accounting and cost analysis phase look for ways to solve the problem of cost difference optimization.At the end of the paper by a university students’ dormitory construction project case data is introduced,by analyzing the present situation of the construction project cost management problems,mainly the optimization to the mentioned above cost management direction data research comparison and verification,according to the characteristics of construction project is put forward in accordance with project cost management improvement Suggestions,implementation from the perspective of cost accounting to promote the purpose of the cost of construction project management.