Performance Evaluation Of Implicit Cost Management Of The Construction Enterprise

Construction output accounted for the proportion of gross domestic product (GDP)has increased year by year, which shows that the construction industry plays anincreasingly important role in national economic activity． However, the marketcompetition that the construction enterprises faced is increasingly fierce, showing moreprovide and less need, which forced construction companies must continue to reduceproduction costs in order to enhance their market competitiveness．With higher andhigher specialization of construction enterprises, the gap between the differentconstruction companies about the explicit cost control ability are shrinking, and implicitcost management which is hard to control becomes the key factor in the market ofconstruction enterprise．Therefore, the construction enterprises performance evaluationstudy has important realistic value．The main research work on the implicit costs of the construction enterprisemanagement performance evaluation study include the following:①Try to find out some of the basic characteristics of the implicit costs by analysisof the research results at home and abroad, then analyze and summarize the basic theoryof the implicit costs of construction enterprises.②Introduce the Balanced Score Card theory based on the characteristics of theimplicit costs management of construction enterprise, select the appropriate indicatorsfrom four perspectives of the financial performance, internal operations, learning andgrowth, customer in order to build a performance evaluation system of the implicit costmanagement of construction enterprise, and then get the index weight by the AnalyticHierarchy Process．③Carry out a comprehensive assessment of a construction enterprise in Chongqingby the method of fuzzy comprehensive evaluation．④Put forward some suggestions for the implicit cost management of constructionenterprise based on it’s current situation and features in China, relevant literatureanalysis and the study results in this paper．Paper overcome the shortcomings of hard to detect and measure the implicit costsin traditional construction enterprises, and make up for past research which analyzesimply by financial performance, or only by the causes of the expression form of theimplicit costs of construction enterprises, and then unified subjective and objectiveevaluation factors, combined qualitative and quantitative analysis which makes quantitative evaluation of the implicit costs of construction enterprises possible, whichwill better promote the construction companies to improve their own strength.