| Prefabricated construction,compared with traditional buildings,boasts advantages such as energy-saving,emission reduction,environmental protection,industrialised production,rapid construction and so forth,reinvigorating the market of building industry.However,the prefabricated construction enterprises in our country are still in an initial stage of development which means their inherent capability is still not strong and the cost still hovers high.Therefore,in order to reduce the overall cost of products and to improve the economic performance of prefabricated construction enterprises,it will be effective to control and manage their internal and external cost.In consideration of the fact that the prefabricated construction products are made of complex structures from multiple processes,limited quantities,various customized methods with on-site assembly and construction,it is important to optimise cost management measures.Based on the existing research results of both domestic and international theories on project cost management,this paper analyzes the structure and characteristics of prefabricated construction industry.Combined with reviewing existing cost management problems,this research puts forward a cost control scheme for enterprises with project cost management as the core.It has been proved to be successful in cost reduction,economic performance improvement,and core competitiveness enhancement based on its implementation of CYMB company.This paper not only provides a brand new analysis method and research mode for the modular prefabricated construction enterprises which both possess characteristics of manufacturing business and construction business,but also solves the problem of optimisation of cost control measures for enterprises.It is expected that the importance and the implementation measures of cost control that are amply elaborated in this article can be referred to in the future for cost accounting and management in companies. |
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