Research On Cost Control System Of Construction Enterprise

With the increasing competition in the construction market,it is quite necessary for a construction enterprise to strengthen the control over costs and establish a scientific,complete and effective cost control system so as to guarantee its survival in the competition and maintain a sustainable development.By collecting and sorting out a number of cost control methods for construction enterprises through a variety of ways,a set of cost control methods is designed in this study,which has been proved to be very effective in the actual application.Combing the theories with the practice,relevant contents are expounded,and how to apply the method in reality is detailed with the help of a case study.The key to the cost control of construction enterprise is the cost control of construction projects,so this study focuses on the methods of cost management for construction projects of construction enterprise.Currently,most of the methods for cost management of construction projects in China still emphasize post-construction accounting but lack preconstruction planning,in-process control and post-construction analysis,and the cost management is carried out in a passive manner.Starting from the cost management system framework of construction projects,the components in the system are dissected,stressing on the formation of a complete cost management system to improve the enterprise’s cost management level of construction projects.Chapter One presents the purpose and significance of the study,points out the problems in cost management of construction projects,and specifies the innovations and shortcomings of the study;based on the current situation of cost management of construction projects,the framework of cost management for construction projects is explored,which includes the subjects,objects,contents,measures and means of cost management and serves as the guiding principles of this study.From Chapter Two to Chapter Six,the core parts are presented,the contents of cost management for construction projects are dissected.Chapter Two expounds how to use enterprise quota to forecast the costs of construction projects and illustrates the specific application processes of using enterprise quota to forecast quota through a case study;based on the cost forecasting of construction projects,Chapter Three explores how to prepare the cost plans for construction projects and explains how to carry out the cost control of construction projects in accordance with the well-developed cost plan.The control methods adopted are classified in accordance with construction phases;Chapter Four adopts the activity-based costing in compliance with the construction accounting requirements to conduct cost accounting of construction projects and dissect the application process of this method through a case study.Chapter Five describes the application of cost control system in Tianyi Construction Company;based on arrangement,processing and refinement,the actual application of cost management system in a representative construction enterprise shows that this method is very effective for the cost control for construction enterprise.