Research On Cost Control Of X Construction Enterprise

Building industry is an important industry of economic development in China,which plays a key role in promoting the economic development of the whole country and realizing the happiness and well-being of the national life,and is very important for promoting the development of the related industries such as steel and building materials and promoting the all-round realization of well-off society in China.In recent years,the profit margin of Chinese construction industry has been hovering around 3.5%,this index also has a certain increase in space.At present,there are many reasons for Chinese construction enterprises are not easy to obtain higher profits,one of the most important reasons is the traditional enterprise cost management and control methods in the application of many problems.Most of our country’s construction enterprise management pattern is extensive,the cost management method is backward,neglects to own cost control,the construction project cost is always in the high horizontal line,to a certain extent causes our country construction industry output value profit margin to drop.It is of great theoretical and practical significance to improve the profit margin of the construction industry by adopting scientific cost management and control methods,Cost control refers to the enterprise to set the target cost in advance,in the category of power by the cost of the main control,in the event of cost to all kinds of factors can be used to control the cost of various methods,and ultimately ensure that the cost control objectives can be completed by the enterprise management activities.Because the construction of the project is a complicated process,from the initial project construction plan,the implementation of the program to the final actual construction has a cumbersome process and links,the number of personnel involved in the construction of the project is also more,but also face the possibility of unpredictable changes and risks,so the project construction must carry on the scientific item cost management,then it can guarantee the project effectively to carry on and obtains the high repayment.Therefore,it is a complicated system engineering to study how to make scientific investment decision,strengthen enterprise cost control,improve production efficiency,take advanced cost control theory as guidance,analyze the existing problems of cost control of construction enterprise and put forward the countermeasure of perfecting cost control.Taking X Enterprise as an example,based on the cost control theory of construction enterprise and the present situation of X Enterprise cost control,this paper analyzes the problems existing in cost control of this enterprise,such as unreasonable organization structure,failure to implement responsibility principle,weak consciousness of cost control,imperfect cost control method,lack of dynamic cost control in the whole process of project.In order to solve the problem,we put forward the scientific cost control method and cost accounting management method.Set up parameters scientifically,divide the work,and make the assessment of the budget fall to the ground,establish the target activity cost management mode,optimize the whole process of the project dynamic cost control and other targeted improvement measures,in order to provide experience for the construction enterprise cost management.