Research On Construction Cost Control Of GY Project Based On Improved Earned Value Method

The Outline of the 14th Five-Year Plan for Accounting Reform and Development points out that to promote the internal expansion of accounting functions,it is necessary to strengthen the policy guidance,experience summary and application promotion of the application of enterprise management accounting,and promote management accounting to play a positive role in accelerating the perfection of the modern enterprise system with Chinese characteristics,promoting the effective implementation of business strategy,improving management level and economic benefits of enterprises.Obviously,comprehensively deepening the application of management accounting tools in the construction cost control of engineering projects is to enhance the value creativity of construction enterprises and promote the high-quality development of construction enterprises.However,Chinese construction enterprises are generally characterized by backward project cost control methods,extensive project cost control modes,actual project cost overspending,and backward schedule.Therefore,it is urgent to introduce relevant management accounting tools and methods to fine control the construction cost and schedule of engineering projects,so as to maximize the energy efficiency of management accounting.In view of this,this paper selects the GY highway fourth section project as the research object,introduces the earned value method and target cost method,and based on the perspective of the project "construction side",optimizes the basic parameters and performance evaluation indicators of the traditional earned value method,comprehensively considers the project construction cost and schedule elements,and realizes the dynamic control of the project construction cost.Aims to enrich the experiential evidence of construction project construction cost control in our country construction enterprise.Based on the analysis of GY project cost control theories,the paper first analyzes the current situation and existing problems of GY project construction cost control.Secondly,by using the improved earned value method and the target cost method,a complete set of construction cost control optimization design scheme in line with the characteristics of the project is constructed in four steps: "construction cost control basic process decomposition-target construction cost setting-construction cost and schedule control analysis-construction cost control evaluation analysis".Finally,the dynamic control and implementation effect analysis were carried out for the construction cost and schedule of GY engineering project,and the guarantee measures to improve the construction cost control of the project were proposed according to the results of case analysis.The research findings are as follows:(1)The improvement of the traditional earned value method based on parameter index optimization and the transformation of the perspective of the construction side can make up for the shortcomings of the traditional earned value method in practical application,and provide a new perspective for the optimization of the existing project construction cost control theory.(2)Through the dynamic control analysis of multi-time construction cost,the real-time construction cost and schedule control of the project can be judged,and relevant improvement measures and methods can be put forward in time,so as to improve the control level of project construction cost.(3)The improved earned value method and target cost method are used to conduct comparative analysis on the overall construction cost control of the project,which can consider the project construction cost and schedule together,adjust the deviation in time,and improve the timeliness and comprehensiveness of construction cost control.Effective solution to the GY project construction cost control in the cost control method is extensive,the preliminary budget is not accurate,cost overruns,schedule lag and other practical problems.