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Research On Project Cost Control Improvement Of Xiangbei Geological Engineering Company

Posted on:2021-06-17Degree:MasterType:Thesis
Country:ChinaCandidate:K GaoFull Text:PDF
GTID:2480306122982259Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
Wit h the deepening of C hina's market economic reform and the imp le mentatio n f the "separation of bus iness and enterprise ",more and more geolo gical exploration enterprises have separated the mselves fro m the public inst itut ions and gone to the market to partic ipate in the market competit ion.Geological exploration project s are the main business of geological exp loration enterprises,but they have the characteristics of lo ng cyc le,high risk and difficulty.Somet imes,so geological exploration projects' inp ut and output are not alwa ys proportiona l.If a geological exploration enterprise wants to gain an advantage in the fierce market compet it ion,they must improve the ir competit iveness,reduce expenditure while opening source,strengt hen t he cost control of geological exp loration projects,and control engineering effic iency and inp ut-output ratio on the basis of ensur ing project qualit y.This paper selected a typical geological exp loration enterprise under the "separation of bus iness and enterprise" to optimize the program cost control.As the ma in business of geo logical exp loration ente rprises,the cost control of geological exp loration projects is very important to improve the economic benefits of geological exploratio n enterprises.This paper theoretica lly studies the project cost control and activit y-based cost mana gement,analyzes the present sit uatio n of the project cost control of Xia ngbei Geological Engineer ing C ompany,and points out the company's proble ms and reasons in project cost control.The n according to the geological exploratio n project's characterist ics and cost composit ion,this paper designs a cost control program based on Activit y-based C osting which be applied to Yuej iaquan program.So the company could carry out project cost control of t he ent ire process,improve the enterprise profitab ility and competit ive ness,and provide reference for the fut ure related project.Fina lly,the successful imp leme ntation o f the system also needs some safeguard measures.Based on the current s ituat ion of Xiangbei Company,this paper proposes several safeguard measures that should be done in the application process of activity-based cost control.The research focus of this paper is to apply activit y-based costing to the project cost control improve ment of Xia ngbe i Geolo gical Engineert ing Company,so that the cost control of geological explorat ion projects is more precise,the rights and respons ibilit ies are clear.To a certa in extent,the problems encountered by Xia ngbei Company in project cost control are soveld and the company's market competit iveness is enhanced.This paper also provides a certain reference for other geoglogical enterprise in project cost control.
Keywords/Search Tags:Geological Exploration Enterprise, Project Cost Control, Activity-based Costing
PDF Full Text Request
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