A Study On Project Cost Control Of Z Construction Company

With the implementation of the national "Belt and Road" strategy and the advent of economic globalization,the construction industry ushered in unlimited opportunities but also facing enormous challenges.In the increasingly perfect market environment,enterprises must enhance and improve their cost management level if they want to survive and develop in fierce competition.In the rapidly developing economy of China,infrastructure construction is still the core driving force to promote economic development,while municipal engineering,highway engineering and railway engineering,as part of the infrastructure construction,are of great significance to promote the national economic development.At present,China's construction industry still uses the traditional methods of cost calculation and management,often problems such as unreasonable cost allocation and inaccurate cost accounting,which leads to the construction industry facing the pressure of increasing construction cost and shrinking profit space.At the same time,with the improvement of the degree of mechanization of construction,the proportion of indirect costs also grows relatively.The traditional method of cost calculation cannot meet the demand for improvement of management level.Therefore,a more advanced project cost control management method is needed for modern municipal engineering and bridge engineering projects.As a more scientific and reasonable cost calculation and control method,activity-based costing can strengthen the internal management and control of the building enterprise,and also provide the basis for the enterprise management to formulate the correct strategic policy,and play a very important role in promoting the sustainable development of the enterprise.Based on the related theories of project cost control and activity-based costing,this paper discusses the background of the construction industry and the significance of the research.This paper makes a detailed analysis of the status of the project cost control of Z construction company by questionnaire survey and field visit,and finds that cost allocation is unreasonable,which leads to inaccurate costing.Therefore,an activity-based costing method is used to calculate and control the project cost,and the feasibility of applying the ABC is analyzed.The project cost control scheme based on the ABC is designed and applied,In the subsequent calculations,we merge homogeneous operations to determine the activity-based cost driver,while the main work of the road project is divided into tenoperation centers.The indirect costs of their reasonable allocation in the various operations makes the cost calculation more accurate.And then the application results are analyzed.And find out reasonable optimization control measures,Finally put forward the specific countermeasures and suggestions for the cost control of Z Construction Company in the front,the middle,and the back.And put forward the safeguard measures of project cost control implementation,so that this method can be carried out effectively.The purpose of this paper is to improve the accuracy of cost calculation by using activity-based costing(ABC)on the premise that Z construction company attaches great importance to the cost control of the project.It can reduce the cost of construction to achieve the goal of "reducing the cost and increasing efficiency".At the same time,it can be used as a reference for the study of the cost control of the related construction industry in the municipal engineering.