Research On The Cost Control Of Construction Enterprises In H Construction Based On Target Operation Cost Method

The competitiveness of construction companies in the industry is mainly reflected in the profitability,and profitability is based on the level of project cost control.Therefore,project cost control plays a very important role in the competition of construction companies.At present,the application of target-operation cost management mode in social production is not yet mature.There is a big gap between the cost management level of small and medium-sized construction companies and domestic mature large-scale construction enterprises,plus the goal-operation management model.The use of construction companies is only at the exploratory stage.Based on the particularities of small and medium-sized construction companies,it is important and necessary to study cost management methods that are appropriate to the actual conditions of small and medium-sized construction companies to optimize their cost management.On the premise of consulting a large amount of literature,this article studies the application of the target cost method,the activity-based costing method and the target operating cost model in the construction industry,and is divided into five parts for introduction.The first part mainly introduces the background and significance of the topic,the main contents and methods of the study,and the contents of the three aspects.The second part is related to the theoretical basis.It mainly introduces four theories of project construction cost control,target cost management,activity costing and target-to-activity cost management,including the implementation of target cost management and activity cost management.Comparative analysis and the fusion of them.The third part introduces the current situation of project cost of H construction company and the problems existing in project cost control.The fourth part is the analysis of the goal-operating cost management model in the application of H construction enterprises from the aspects of necessity and feasibility,and put forward the principles that H construction company should apply to apply this method,and then take an engineering project as an example.The program design of the application of the target-activity cost management model in this engineering project was highlighted,and the specific implementation process,comparative analysis of the actual cost and target cost,and the effect evaluation of the implementation were introduced indetail.The fifth part is to explain the implementation of this method for a project of H construction company,and put forward corresponding safe guard measures.The sixth part puts forward the conclusion and prospect of this paper.It is proposed to control costs at the source and implement fine management,and it is pointed out that the application of this management model has a promising future.