Analysis And Optimization Of The Influencing Factors Of A Company’s Project Cost-effectiveness From The Perspective Of Internal Control

Internal control follows the five principles of comprehensiveness,importance,balance,adaptability and cost-effectiveness.It is the only way for enterprises to achieve business objectives,ensure property safety,ensure the implementation of business plans and improve the efficiency of business activities.With the intensification of the competition in the construction industry,the management of construction enterprises are increasingly pursuing the goal of cost control and efficiency increase.The contracted project generally has the characteristics of long cycle and high cost.Its life cycle management includes project decision management,project design management,project construction management and project post-evaluation management.In each link,there are many factors affecting the cost and benefit.How to control the factors affecting the cost and benefit to achieve both cost control and benefit optimization,the research theme,has been paid more and more attention by construction enterprises.First of all,this paper analyzes the current situation of cost-benefit control of A Company(construction side)project from the perspective of internal control.Then,combined with the whole life cycle management theory,literature research method and expert interview method are adopted to identify,classify and analyze the influencing factors of A Company’s project cost-benefit,and select key influencing factors of project cost-benefit as indicators.The weight of each index is calculated by the analytic hierarchy process(AHP),and the important factors affecting the cost benefit of the project are found out.The conclusion is as follows:in the first level index:project decision management is the most important,followed by project designmanagement and project construction management;According to the weight of first-level index,among second-level index,pre-contract analysis,project design and cost management during project construction are three important links in project cost-benefit control.Combined with the weight of primary and secondary indexes,among the tertiary indexes:bid document review,pre-bid cost calculation,design document review,compilation and review of construction organization design,compilation and review of construction scheme,compilation and review of construction drawing budget,procurement management and management of people,machines,materials and materials are important factors affecting project cost and benefit.Based on the weight of each index obtained by calculation and combined with the fuzzy comprehensive evaluation method,this paper comprehensively evaluates two typical projects of A company:M project(self-operated project)and X project(cooperative project).The results show that:(1)Company A’s M project(self-operated project)is significantly better than project X(cooperative project),and the fuzzy comprehensive score of Project X is 2.38,close to"poor".It indicates that Company A’s cooperative project management is not strict.(2)The fuzzy comprehensive scores of M project(self-operated project)and X project(cooperative project)are not high in the important links of project cost-benefit control:analysis before project contracting and cost management during project construction.This indicates that Company A has the problem of insufficient supervision or even lack of supervision in the important link of project cost-benefit control.Combined with the scoring results,this paper analyzes the problems and reasons existing in the cost-benefit control of A company’s projects from the perspective of internal control.In view of the problems at each stage,the optimization strategy of A company’s project cost-benefit management and control system is given.The study of this paper provides a certain reference for the comprehensive evaluation of the factors affecting the project cost and benefit of construction enterprises,which is conducive to the improvement of the project management level of construction enterprises.