Target Job Cost Management Model In Construction Enterprise Applications

The eternal focus for enterprises is cost management, which is also the key formanagement f construction enterprises. In order to improve the economic benefits and tomake it develops in a rapid and effective way. The existing cost management modelneeds to be innovated based on the newest process in other managerial fields.This text, on the basis of previous studies, the first, analysis of the target activitybased cost management mode in construction enterprises compared with the traditionalcost management method from the theoretical advantage, the target activity costmanagement mode in construction enterprises the necessity and feasibility analysis,combined with the characteristics of cost management of enterprises, put forward themode of building construction enterprise target activity cost management. Taking theactual construction case of Pan-China Group Limited company as the object of study, anempirical study on the target cost management mode of a construction enterprise in thepractical application of the specific, from the cost plan, goal cost, cost classification, costcalculation, cost assessment and a series of steps, complete exposition the target activitybased cost the management mode of the practical application.The target activity based cost management mode has been directed to and put intopractice, which is not only beneficial to the construction enterprise forecast and makessure the target cost from the strategy, but also optimizes the construction process fromthe tactics, make it to calculate the construction cost accurately, and to attain thecomplete control before and after the event, and consequently helps increase theeconomic performance of the enterprise actually as well as strengthen the competitionability of the enterprise.