| According to the current market environment and the development of the industry,the rough production and management mode of China’s construction industry still exists.the backwardness of the management mode and the imperfection of the system will cause the enterprise to be unable to achieve more fine cost control in the process of project implementation and construction,which leads to the increase of cost and the decrease of profit,which hinders the further development of the enterprise.Therefore,how to reduce the cost expenditure in the process of project implementation of construction enterprises is the focus to improve the economic benefits of construction enterprises,and cost control is the top priority to reduce the cost of construction enterprises.Only to adjust and change the existing cost control system,introduce the fine concept into the cost control system,integrate the idea of target activity-based costing,and carry out fine cost control in the whole process of project implementation,so as to avoid the waste of resources.save the actual cost expenditure,fine control of cost expenditure from the details,and effectively improve the economic benefits of construction enterprises.Focusing on the application of fine management in the cost control of construction enterprises,this paper combs and analyzes the current situation of construction projects,especially highway engineering control in our country.First of all,taking the X project of G Company as an example,the analyst found that there are many deficiencies in the cost control of highway types in our country at present,for example: the cost collection method is backward,the cost control method stays at the system level,the cost control work is divided,and so on.Secondly,in view of the above problems,combined with the actual situation of the X project,this paper takes the idea of the combination of target activity-based costing and earned value method as the main policy to construct a set of fine cost control scheme for the X project.The main purpose of the scheme is to implement accurate cost control for each activity link of the project after the WBS decomposition of the project according to the construction characteristics of the project.At the same time,the project schedule and cost control are organically combined,through the earned value method to more intuitively reflect the relationship between the project cost expenditure and schedule,and effectively achieve fine cost control.Finally,taking the actual data of X project "earthwork" as a sample,it is applied to the scheme to calculate and verify the feasibility and effect of the scheme.By constructing a fine cost control scheme,this paper effectively reduces the actual cost of the project in the implementation of the project,and improves the economic benefits for the X project itself.it also provides a new reference system for the same type of projects and construction enterprises. |