Research On Cost Management Of Real Estate Prefabricated Projects Based On ABC-EVM

As an important part of the national economy,China’s real estate industry has changed from a stage of rapid development to a stage of seeking progress while maintaining stability to promote high-quality economic development.It is difficult to adapt to the needs of today’s development by adopting traditional extensive management methods.It complies with the current situation that the government vigorously develops prefabricated buildings,but the development of prefabricated buildings is hindered because the cost is higher than the traditional technology.Enterprise management needs a new and more applicable cost management method,To solve the problem of high cost of real estate assembly projects,so as to improve the operating efficiency of enterprises and improve the economic benefits of enterprises.This paper first summarized and analyzed the problems and reasons behind the current real estate assembly project cost management through literature review and questionnaire survey,and then combed and studied the characteristics of real estate assembly project cost management,the current cost management methods commonly used by real estate enterprises,and the advantages and disadvantages of target cost method,activity-based cost method and earned value method through literature review.Through the above research and analysis,finally selected the cost management method based on ABC-EVM to manage the real estate assembly project(The full name of ABC is Activities Based Cost,and the full name of EVM is Earned Value Management),and applied the ABC-EVM cost method to project management for A real estate company B assembly project as an actual case.Firstly,the paper analyzes the current situation and problems of B assembly project cost management of A company,and concludes the necessity and feasibility of applying ABC-EVM cost management method to B assembly project cost management of A company.Secondly,the basic principles and management process of applying ABC-EVM cost management method to B assembly project are determined.Thirdly,the project operation of B fabricated project of A company was decomposed and the operation center was determined.Then the pre operation analysis and control of key operation centers were carried out,focusing on the analysis of template operation and prefabricated laminate operation,and the operation improvement was carried out.Fourthly,the project operation center is dynamically monitored by the earned value method,and the operation center with cost overrun and schedule delay in the process is analyzed and adjusted,and corresponding corrective measures are taken to ensure the control effect of project cost and schedule.Finally,the improvement of cost saving rate and schedule completion rate after the completion of the project are summarized and analyzed,and the conclusion is drawn that the application of ABC-EVM cost management method to real estate assembly projects can effectively improve the cost and schedule control effect,enhance the accuracy of target cost accounting,improve the efficiency of project cost evaluation,and standardize the assembly project cost management system.The research results show that the ABC-EVM cost management method is operable in real estate assembly projects.Through the management of ABC-EVM cost method,it can promote the change of cost management thinking of managers in all departments of the company,improve the guidance of target costs,help enterprises calculate costs more accurately,optimize the construction process,give consideration to both the dynamic monitoring of cost and progress,correct errors in time,improve the company’s cost management system,improve the company’s cost management ability of prefabricated buildings in general,and enhance the competitiveness of enterprises,Achieve the profit and development goals of the enterprise.