Research On Cost Management Of Tibet Electric Power Network Infrastructure Project

China as the global infrastructure project leader,standard maker;Have advanced capital construction project management concept.Power grid infrastructure project is a key part of China’s booming economy.In the process of development,detailed cost management decisions need to be studied.At the present stage,domestic and foreign researches on cost management of infrastructure projects focus on budget control,capital allocation,internal control system,cost management and other actual regulatory research categories,while the researches on cost management of the whole process of power grid infrastructure projects are relatively few and the research depth is still shallow.This paper takes xizang power supply enterprises as a case,analyzes the defects in the cost control process of power grid infrastructure construction projects and puts forward corresponding constructive suggestions combined with the examples and data information in the cost management process of power grid enterprises.The research content of this paper is as follows: First of all,the cost control theory of power grid infrastructure projects in all countries in the world is sorted out and the cost theory is discussed,and the theoretical basis of cost control of infrastructure projects at the present stage is roughly described.Second,the whole process of construction project cost control theory further scientific analysis of the deep with the theory of cost management infrastructure projects the scientific research method of combining the actual survey of Tibet electric power company on grid infrastructure project management methods and ways,found that Tibet electric power company in the whole process of construction project cost control,There are some loopholes in cost management: First,Xizang Electric Power Company lacks financial accounting professional ability and management concept in its capital construction project management method,leaving all construction management stuck in cost accounting,lacking scientific management,resulting in little decision-making effect;Second,accounting and various departments can not achieve effective cooperation and communication in the process of work,resulting in information asymmetry,part of the capital construction stage failed to participate in the consequences,resulting in the lack of supervision in the whole process of infrastructure project management;Three is the lack of a system of rules,norms of similar projects such as the basis,basic construction project in Tibet electric power company,scientific decision and feasibility analysis,the rationality of the spending is not modest compared and scientific analysis,project completion final accounts personnel allocation specifications and production operation management methods are inconsistent,and so on and so forth,coupled with the financial and accounting staff do not understand real assets,The asset credit card generated by the transfer of assets does not match the entity assets;In terms of the use of capital construction project management methods,the information management system of Xizang Electric Power Company is complicated,but the main role of the system is not perfect,and the statistical analysis of the cost of a single project needs to be conducted according to manual production,which is easy to lead to under-reporting and misreporting of costs.Four is Tibet electric power co.,the internal structure of the performance evaluation system are mainly concentrated in the project completion final accounts of completed stage,less constraint to the front of each link,a large number of aggregation on the final accounts of the accounting department personnel allocation situation,it is difficult to guarantee from the front end to promote accounting departments plaster over the cracks in early stage management method.Through analyzing the problems existing in each stage of the whole process control of capital construction projects,this paper clearly proposes three constructive rectification measures.First of all,actively mobilize construction units,owners management units,design units,supervision units.Mobilize their enthusiasm to use professional knowledge to calculate scientifically and master the quality of engineering information in advance.Secondly,it is necessary to strengthen the supervision of the cost budget network,standardize the standards of other miscellaneous expenses of infrastructure projects,strengthen the examination and approval of asset expenditure,and prevent the potential payment risks such as asset payment exceeding the standard and consumption expenditure being unscientific.Grasp the basic operation status of the property entity to provide effective guarantee for the accuracy and timeliness of the transfer of capital.Finally,the participation of financial personnel in the project settlement review should be strengthened,the final account report should be unified and standardized,and the project post-evaluation should be widely carried out,so as to provide necessary guarantee for the investment quality of construction projects and provide experience and reference for the investment of subsequent projects,so as to achieve the effective cost control and closed-loop of the entire process of infrastructure projects.