Study On The Whole-process Cost Management For Engineering Projects

Being an important part of the engineering projects management,the cost management for engineering projects (CMEP) is different from the financial and cost accounting managements in ordinary enterprises in many aspects. So,the methods of the financial management,accounting calculation and cost controlling in ordinary enterprises can not be directly applied into the CMEP. Therefore,people has to study the special theory and method for the CMEP according to its characteristics,resulting in a specialty of CMEP. The technique of the whole-process cost management (WPCM),which is studied in this thesis,is only a new method and theory in CMEP.The concept,new development,studying status and discipline front of WPCM are expounded firstly in this thesis. The development and progress in the theory and practice of WPCM for international and domestic engineering projects are comprehensively summarized as well. The technique of WPCM for engineering projects is analyzed. An essential model for the technique of the activity and process-based cost management is proposed by using the principles of the activity-based costing and management. Based on the model,the activity-based engineering cost determining method and the activity-based engineering projects cost controlling method are built,therefore,the wholly solving plan of the total cost management for engineering projects is created.