| Cost management is an important management tool for enterprises.Effective cost management is of great significance for promoting production increase and expenditure saving,improving operation efficiency and improving management mode of small and medium-sized construction enterprises.However,many small and medium-sized construction enterprises in cost management still have weak awareness of cost management,extensive management mode,single means and so on,leading to the cost of enterprises remain high.Therefore,how to standardize the internal cost management of enterprises by developing effective cost control measures has become the focus of the construction industry.In the process of cost management,lean management ideas can promote enterprises to control the cost and ensure the quality of production at the same time,and significantly improve the level of cost control and quality management of construction enterprises.At present,domestic and foreign scholars mainly study cost management problems in large construction enterprises,and do not combine the study of lean management theory with small and medium-sized construction enterprises,and there is still a gap in relevant research.Therefore,based on the lean concept,this paper studies the project cost management of small and medium-sized construction enterprises,which has important practical and theoretical significance.This paper takes the lean management theory as the entry point,takes the small and medium-sized construction enterprise--Z Construction Company as the research object,uses the method of literature analysis,case analysis and field investigation to analyze the current situation and problems of cost management in each stage of the project of Z construction company,demonstrates the reasons behind the problems,and proposes improvement suggestions and safeguard measures on this basis.It is found that(1)before construction,the company’s information collection ability is weak,and blind bidding phenomenon is serious;In the construction process,the procurement cost control is not scientific,quality control is not in place,leading to high costs;At the settlement stage,the confusion of relevant information increases the difficulty of business settlement and makes the settlement cost high.(2)Cost management problems are caused by the lack of scientific and comprehensive cost measurement,the lack of communication between departments and the management system is not precise enough.(3)In order to improve the current situation of cost management,the company should adopt comprehensive cost budget management and pay attention to lean cost management in the whole stage of project construction.(4)In order to ensure the successful implementation of lean cost management,the company should optimize the organizational structure of cost management,strengthen the construction of lean management system and cultivate lean management talents.The cost lean management method proposed in this study is characterized by its whole process,full staffing and comprehensiveness,which better fits the enterprise characteristics and business characteristics of small and medium-sized construction enterprises,and can provide reference for small and medium-sized construction enterprises to achieve cost reduction and efficiency management activities.At the same time,this paper makes an in-depth study of lean cost management in construction enterprises,broadens the research field of project cost management in construction enterprises,and has certain innovation and theoretical value. |