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Research On The Highway Construction Project Cost Management Report System

Posted on:2015-04-03Degree:MasterType:Thesis
Country:ChinaCandidate:Z H GaoFull Text:PDF
GTID:2309330434452256Subject:Accounting
Abstract/Summary:PDF Full Text Request
Under the condition of modern market economy,the competition among enterprises is increasingly fierce.In order to survive in the fiercely competed market environment,what the enterprise can only do is to increase the space of profit as much as possible.As a result,the enterprise,especially construction enterprises,are paying more and more attention to find out the best way to control it.In the recent20years, the construction and the development of Expressway in China have make a spurt of progress changes, which performs a significant role in accelerating the national economy, improving the resource development conditions of some developing areas and reducing the transportation cost.However,the highway construction period is long and the geographical construction environment is complex, resulting the great uncontrollable construction cost in the process of project.The research of project cost management started rather late in our country.Many scholars have begun to study on project cost management of construction enterprises,which are mostly embodied in theory,are rarely in-depth,and combined with the actual situation of the enterprise.In terms of theory,there has not yet formed a standard set of norms of project cost management system,targeting at the construction enterprise. By selecting construction unit of A Expressway Company as research, this article design a set of project cost management reporting system for highway construction, which is expected to extend to the whole construction industry.During the practice and research in A Expressway Company in eight months, the author made several interviews and observations in the other two highway companies and the project department in the province.As the theory and field research became accumulating, a set of project cost management reporting system for highway was under construction, including the report system of project cost feasibility research, report system of project cost budget, report system of project cost control, report system of project cost accounting and report system of project cost analysis.The full text is divided into six sections, respectively:The first section is the introduction.The background and significance, the framework and ideas, the methods and research contributions of the research are primarily analyzed.The second section is the literature review.The third section is the construction of the report system of project cost management for highway.The fourth section is the selection and analysis of the case. It mainly introduces the basic situation of the case and the process of field investigation and questionnaire design,then discuss the current situation of the project cost management of A highway company and the existing problems in detail, and finally the financial aspect of the company and the advantages, disadvantages, opportunities and threats for the business in the future are analyzed,as well as the basic information and operating effect about the project cost management report of A Expressway Company, two other companies and project department by means of mean value analysis on the results of the questionnaire.The fifth part is in order to optimize the report system of project cost management for A highway. According to the grasped literature and theoretical data, based on the investigation, interview,and results of questionnaire survey, the report system of project cost management of Expressway A company is optimized, expecting to enhance the project cost control and management of the A expressway company effectively.The sixth section is the conclusion, deficiency and prospect.This part summarizes the conclusion, points out deficiencies in process and the prospect of the future.The main contribution of this paper is:Based on the field research, rather than a simple case study in the field of research methods, for the first time,Build a complete, standardized construction project cost management reporting systemfor the highway.This is because the academic study of project cost management are mostly concentrated in theoretical research, the author has always been based on academic research, in-depth internal and highway projects department, research interviews by eight months, survey analysis, field studies way of the actual situation of highway construction project cost management process carried out a detailed understanding, thereby establishing a set of project cost management reporting systems are more able to be close to the actual situation of the highway project cost management.
Keywords/Search Tags:Highway Project Cost Management, Management accountingreports, System Design
PDF Full Text Request
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