In The Use Of Standard Costing Metro Shield Project

Construction companies to compete in the increasingly fierce subway construction projects, with the prosperity and development of metro markets, project approval by the NDRC metro market more and more, but with the acceleration of the construction of the subway, subway construction unit of increasingly higher demands, which Metro project cost to ensure strict and limited construction unit profit margins. How reasonable control of shield tunnel construction costs, reduce construction costs, has become a subway construction unit must seriously study. Therefore, how to improve cost management, quality assurance premise reduce costs, improve economic efficiency of China’s construction enterprises become an urgent problem.Standard costing as an advanced cost management theory, for the manufacture of multi-enterprise, factory production workshop use, as construction companies because multiple variables, you can not develop a standard cost, standard cost method which led to the construction companies to promote the use is not widespread. As more advanced accounting method sand management tools for the metro shield construction process should be streamlined, standardization, case companies will use the standard cost to the subway shield construction which, to gain more experience in cost control, and achieved more good results. In this paper, based on this CCCC Tunnel Engineering Group Co., Ltd. Ningbo Metro Shield project as a case study to analyze the use of shield construction method in how to use the standard cost method projects the cost control, revealing the existence of corporate law issues in the use of standard cost and shortcomings in order to strengthen the enterprise cost management, improve economic efficiency helpful.Contents of this article includes a total of five parts:The first part of the introduction, main course and introduced the current development of the subway, subway construction project cost management status and the presence of defects, the purpose of the paper, significance and basic ideas; second part of the cost theoretical research management, cost management theory focuses on the review, research standard cost method; third part of the standard cost method in management and research shield construction companies, major case unit introduced the basic situation, the construction characteristics of subway shield law establish standard method of shield construction cost management system in the enterprise; part IV Ningbo Metro project cost management case situation using standard introduces the standard cost basis metro project in Ningbo, Ningbo metro project using standard cost, standard cost Ningbo Metro top head rectification; part V Conclusion.The contribution of this performance:Based on the actual case A Group Ningbo Metro Shield project-based, the standard cost method as the theoretical guidance, inspection standards use in the project cost management system is perfect, the mechanisms can be effectively implemented for the problems identified and recommendations for improvement measures to improve the management level of the enterprise will certainly help to improve economic efficiency. This article preclude the use of subway construction business standard cost method further research needs to be controlled cost management, for example, how different scale construction companies and project design standard cost different amounts evaluation system, how the introduction of new technologies, new under conditions of the process is more cost-effective management and control of these is sues that we need to further thought and research.