Study On Construction Project Cost Management Within Perspective Of Target-Operating Cost Management

With the development of the market economy and the increasingly fierce competition in the construction market,the usual cost management method of construction enterprises: target cost management can not meet the demand of market competition.Selecting advanced,competitive cost management or management system,becoming the current construction enterprises must face the problem.Starting with the methods of interview and on-the-spot investigation,analysis of the current cost management method is most often used in China construction enterprises: target cost management method,finding out the advantages and shortcomings of this management method.At the same time,this paper tracks the more advanced cost management methods used by large enterprises in the present time,the activity based costing management and its advantages and disadvantages.The cost management method of target cost management as a construction enterprise in our country's early adoption,in the project cost management in the use of more mature;and activity-based cost management,cost management as a new method,more advanced,with only a high degree of automation in large enterprise management in a certain extent.This paper analyzes the current situation of the construction market in China,and considers that the current Chinese construction industry can adopt the more advanced management method of activity based costing.Two management methods have the advantages and disadvantages of management,how to get better and better,to find a more appropriate management approach is the main topic of this paper to solve.The decomposition and analysis of the cost target is the most critical part of the cost management.Through the deep research and analysis of the target cost and activity cost,it is found that there is complementarity between them.In the cost management of construction project,this kind of complementarity is very advantageous to the project management.Based on the full analysis of the two cost management features,finding the integration points between the two cost management,adverse part from cost management,keeping the good part of the cost management and forming the theoretical analysis level,putting forward a more integrated model for cost management of construction project cost management: the integrated model of target task.At the same time in the specific case,the model was optimized,and in the specific project for the real interpretation,to achieve the desired management effect.