Research On Application Of Target-activity Cost Method In Construction Project Of SC Company

With the speeding up of economic globalization and integration,in the face of enormous pressure of competition at home and abroad,construction enterprises cost management must be further refinement,reduce the cost to the survival and development.To increase at the same time,"camp" policy,the implementation of the "Internet +",the development of the Internet of things and cloud computing era has brought China's construction enterprises unprecedented opportunities and challenges,the construction enterprise to build the price advantage,creating core competitiveness,must choose a more advanced cost management methods.From the current domestic construction enterprise cost management,target cost management mode and operation cost management mode using more,although the two methods has been for the enterprise cost control played a role,but there are some defects in the process of actual use.Target cost management is the product of the final cost request clear goals,but there is no corresponding corresponding implementation method,and the homework cost management to the total cost is not planning in advance,not considering the enterprise-strategic level of cost drivers.Target homework cost management mode is the combination of these two kinds of management methods,can merge the two advantages,to complement each other.But now target the homework cost management model in practice is not yet mature,in the use of construction enterprise is exploring stage,so we need to do some in-depth study of the use of this method.In the paper,a total of six parts,in the construction project based on the case study of SC company,analyzes the problems existing in the construction enterprise cost management in our country,and put forward the target assignment cost method to improve the construction enterprise cost management.The first part,first put forward the research background and research meaning,combing the domestic and foreign scholars research results of cost management,and points out that the research idea of this article and innovation points.The second part expounds the target cost method,homework cost method,target cost method and target cost method and the necessity and feasibility of homework cost method combined with theoretical basis.The third part introduces the basic situation of the SC company,SC company construction project cost management present situation and some problems of SC cost management.The fourth part puts forward the target operating cost method to establish the basis of the work,need to abide by the principles,specific application and implementation of A project in SC company results.The fifth part analyzes the SC company construction project target operating costs may existing problems and puts forward corresponding Suggestions for improvement.Last part of this paper was summarized,the application of target assignment cost in construction projects make prospect and points out the deficiency of this article.Innovation point of this article is the fusion target cost method and homework cost method,using the method of objective cost total project cost of construction,reuse the homework cost method precise calculation and analysis,the process of cost management so as to achieve more accurately calculate the cost of construction,improve construction business procedure,the construction cost for the purpose of a comprehensive management control.Current goals less homework cost method in the analysis of application of the construction project,this paper on the basis of predecessors' research combed the goal the basic idea and framework of homework cost method,and the related case reference for construction enterprises.