| Project cost management is the most important work of project management in construction enterprises,it is the main aspect to determine the effectiveness of enterprise management,but because of various reasons,the traditional construction enterprise in China has not paid enough attention to the cost management of the project.Furthermore there are various problems such as: Project cost management system is not perfect,the management method is backward,the management organization is not perfect and so on,so many construction enterprise project cost is high,the profit is poor,and even the loss.In view of the above situation,In this paper,through the investigation and analysis of the current situation of the project cost management in the project cost management of the Bridge Engineering Co,find out the problems existing in the project cost management,and through various common theory of project cost management theory method of comparative analysis,according to the actual situation of the company to introduce activity-based costing,and combined with the specific circumstances of the Yang ling municipal road swing bridge project,the application of activity-based costing of the project implementation process cost accounting and analysis,and compared with the traditional cost accounting methods,verify the feasibility and correctness of the activity-based costing method in the process cost control and management of the bridge project construction project,in the end,related theories and methods of the application of project cost management,from four aspects of the project cost management system,the organization,consciousness,methods proposed a set of complete improvement strategy.And then provides an effective strategy and method for the construction enterprise project cost management,for domestic construction industry in similar construction enterprises in the project cost management reform and construction provides a way and ideas. |
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