Research On Refined Cost Management Of Hydropower Construction Projects Based On Budget Perspectiv

In recent years,with the rapid development of China’s national economy and the continuous progress of urbanization,the market scale of China’s construction industry has been expanding,and the competition between industries has become increasingly fierce.In this context,China’s construction industry needs to improve the cost management of enterprises,change the original extensive mode of operation,and transform to a refined control mode,so as to reduce project production costs and increase the profitability of enterprises.As a large state-owned hydropower construction enterprise,S Company is representative in the industry,but its cost management is still extensive.Therefore,this paper selects the N project of S Company as the case study object,based on the perspective of budget management,through the use of budget management means,to achieve the refined management of project costs.First of all,aiming at the existing budget cost management problems of hydropower construction projects,this paper constructs the refined cost management system of hydropower construction projects based on the budget perspective,analyzes the project budget using the WBS method,and explains in detail the principles of the construction of the refined cost management system based on the budget perspective and the construction of the refined cost management objectives based on the budget perspective,And the four major aspects of hydropower construction project management organization,budget preparation system,budget supervision system and budget evaluation system based on the cost perspective are constructed.So that it can effectively use the cost control method,more effectively implement cost management,and carry out refined cost control.Secondly,through field research and questionnaire survey,this paper conducts an in-depth study on the problems in the budget cost management of S Company’s N project,and finds that in the process of budget cost management,there are some problems such as inaccurate cost prediction,imprecise control of key cost elements,lack of basis for the preparation method of the budget preparation link,and the budget variance analysis is a mere formality The internal staff’s cost awareness is weak and the professional quality of project staff needs to be improved.Finally,in view of the existing problems in the budget cost management of N project,the refined cost management system based on the budget perspective built in this paper is applied to N case project.A reference method can be proposed for cost control of similar hydropower projects in China,which plays an important role in improving cost management during project implementation,reducing resource consumption,reducing production costs and increasing profitability of projects.