Research On Construction Cost Budget Control Of J Company Based On Industry And Finance Integration

Budget management is to check and supervise the work of various departments to control production and operation activities according to the income and expenditure benchmark stipulated in the budget.As an important means of management and control,cost budget management plays an important role in the overall operation of enterprises,such as resource planning and performance assessment.But with the continuous development of China’s economic environment,under the background of the information age,faced increasing competition between enterprises,and the construction industry for a long time as a “high liabilities,high cost” of industry,there is not only the old problem of low profit rate,but also the new problem of low information level and backward management means.In order to adapt to the new environment and increase the competitiveness of construction enterprises,based on the concept of industry and finance integration and combined with the characteristics of the construction industry,the cost budget management is optimized to effectively improve its comprehensive management level and achieve sustainable development.This paper studies the budget control problems of small and medium-sized enterprises which have not implemented the measures of industry and finance integration in company management.Taking J Company as the research object,through the method of field research and questionnaire,we understand and analyze the current situation and problems of the cost budget management system of company J,including the lack of communication of budget objectives,the budget is not refined and decomposed,the basis of budget preparation is inaccurate,the budget control is too rough and the assessment object is not clear.As construction enterprises generally carry out multiple construction projects at the same time,they have high requirements for information management and coordination ability.However,the business personnel of construction enterprises run to the site for a long time while the financial personnel have been in a passive receiving state,the transmission of data is not timely and insufficient,and the separation of industry and finance leads to a lot of unnecessary but inevitable costs for enterprises.Therefore,by constructing an integrated platform of industry and finance,the management process of J Company is divided into user layer,platform layer,data layer and software layer,and small systems such as BIM technology,earned value method,reimbursement payment and responsibility allocation matrix are added to the software layer.Complete the full coverage process optimization before and after the joint determination of budget objectives,scientific extraction of workload,real-time control of progress and clear assessment objects,so as to achieve the upgrade of the company’s overall budget and project budget accuracy,so as to reduce costs and increase efficiency,and improve the company’s budget management level.