Study On Displaying Implicit Cost In Construction Project

Depend on the flourish time in construction project in China. The government invests 1.5 trillion funds into the market of infrastructure construction after the world economic crisis in 2008. The importance of construction projects in promoting the national economic development is easy to be noticed from where this big investment input. However, consuming time, big investment, one-time and liquidity are the characteristics of construction project. Which caused the construction project cost control becoming long-term and complexity objectively, especially in the implicit cost control. If there is no effective control in implicit cost control, the "benefit funnel" will be produced inevitability. Therefore, the implicit cost estimation research in construction projects has significant academic value and meaning.The main research work in the implicit cost estimation research in construction projects are as following:(1) Analyzing the literatures of implicit costs research inner or outer china, to find out the some basic characteristics of implicit cost; Analyzing the defects of existing cost control in construction projects, to explore the solutions how to controlling implicit cost into the total costs in construction project.(2)Through the interview and the questionnaire investigation, grasp the knowledge and controlling measure of implicit cost to the status quo in construction project in practice. Analysis and master the basic existing form, producing way, key factors and the current implicit cost control methods of implicit cost.(3) Using the activity-based costing method to calculate the cost of construction project, try to establish the implicit cost estimation function of construction project, so as to realize the implicit cost estimation in construction project.Based on the investigation of some construction enterprises and real estate companies extensively, analyzing and sorting the collected data, summary existing management theory, control strategy, accounting scheme on the basis of the study. Established implicit cost estimation function of construction project firstly, and make further research in implicit quality cost of construction project as key point, established the quality cost estimation function to promoting the implicit cost system research in construction project. It is hoping to combine the practice with the theory in the later work, to push implicit cost system research further in construction project, and to make more reasonable correction in the corresponding control method.