| Since China's entry into the market economy,especially after joining the WTO,the competition among construction enterprises has become increasingly fierce.The most direct competition among construction enterprises is the competition of project contract price,that is,the competition of enterprise cost.Winning the bid at low price becomes the magic weapon of many construction enterprises,many enterprises can not survive in the cruel price war.How to effectively control project costs,reduce their bid prices in the fierce market competition in an invincible position,has become the focus of attention of construction enterprises.The object of this paper,Z Petroleum Construction Company,is now in an urgent need to improve their competitiveness.Z Petroleum Construction Company has many large construction projects,but due to the project cost management problems,resulting in many project departments have cost overruns,the profit space has been compressed It is urgent to seek a scientific and effective cost management method to solve the problem,reduce cost and increase efficiency.Cost fine management is a total process total factor management mode,which further details the work and responsibility in the Conventional Cost Management,supervises,inspects and corrects each link in the cost management.As a brand-new cost management idea,it can combine with the characteristics of enterprise operation,apply cost management method in a targeted way,reduce enterprise cost in an all-round and systematic way,enhance the core competitiveness of enterprise,and finally realize sustainable development of enterprise.In this paper,the "fine" of cost management is defined as the precise division of responsibility,and the "fine" is defined as the management plan with detailed Operability.In accordance with the "detailed objectives,responsibility,scientific management,strict assessment" cost management ideas,a detailed management system of responsibility + target cost,which matches responsibility with capability,unifies performance with revenue and can reflect the effect of subjective effort,has been established to solve the Z Petroleum Construction Company construction project cost management problems,the specific situation is as follows:First of all,the construction enterprise project management and the cost of fine management theory to do a exposition,for the following specific problem analysis to lay a theoretical foundation;Secondly,by introducing the general situation of Z Petroleum Construction Company and the problems existing in the cost management of its construction projects,and by studying the concrete case of the PENGZHOU oil depot project,this paper probes into the problems existing in the cost management of the project,and proves the bad present situation of the construction project cost management of Z Petroleum Construction Company.In order to solve these problems,on the basis of the existing target cost management methods,this paper introduces the responsibility cost management,and combines the idea of cost fine management,trying to construct a responsibility + target cost fine management system Finally,through the construction of the cost refined management system,the paper puts forward solutions to the problems encountered in the cost management of specific PENGZHOU oil depot projects And carried on the effect appraisal.This paper innovatively establishes a set of responsibility + target cost refined management system,solves the problems existing in the cost management of the PENGZHOU oil depot project of Z Petroleum Construction Company,and reduces the final cost overrun rate of the project The increase of profit space not only brings a good improvement to the cost management of the project,but also provides a good reference for other construction projects under Z Petroleum Construction Company It provides a reference for other similar construction enterprise project cost management. |
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