Application Research Of Target-Operation Cost Management Model In W Construction Company Project

With the continuous development and development of the world economy,the production mode is undergoing profound changes.As one of the pillar industries of the national economy,the construction industry has been hit hard.Domestic construction companies still adopt an extensive business model,the cost management awareness is not strong,and the cost management level is low,which makes it difficult to improve economic efficiency.In this context,if enterprises are not eliminated from the market or even achieve greater development in the construction industry,they must follow a scientific and reasonable cost management approach and transform traditional cost management thinking,so that enterprises can transform their development methods in the market.A foothold in the economy.The target cost method and the activity cost management method are modern and more advanced methods of cost control and management,and have achieved good results in the practice of many enterprises.In China,some large-scale construction enterprises with strong economic strength have relatively perfect cost management in the early stage,and gradually adopt a combination of target cost and operation cost to manage costs.Therefore,applying the target-operation cost management model to the construction enterprise for cost control has a long-term guiding significance for the theoretical research and practical research of cost management in the construction industry.Based on this,this paper chooses a relatively large private construction enterprise-W Building Group as the research object,and it is difficult to control the cost management of the company,such as backward cost management,extensive cost accounting,inaccurate cost budgeting,and unreasonable indirect cost standards.Therefore,W Construction Company wants to achieve long-term development and continue to maintain its own market low position,and it is urgent to choose a scientific cost management method.Therefore,this paper intends to apply the target-operation cost management model to the Suzhou First Kaihu Apartment project contracted by W Construction Company to study whether this cost management model is feasible in specific construction practice projects.The paper mainly carries out the following research work:Firstly,this thesis conducts a theoretical study on the target cost management method and the operation cost management method,and studies the feasibility of the theoretical combination on the basis of analyzing the advancement and limitations of the two theories.Secondly,the paper strips and strips,finds out the crux of the cost management of W construction company,and puts forward the necessity and feasibility of the target-operation cost management model in its company.Thirdly,this paper analyzes the basic civil engineering of W Building Company’s Suzhou First Taihu Apartment project as a case study,discusses how to determine the project target cost and operation cost accounting,analyzes the calculation results,and proposes targeted measures to try to improve it.The level of cost management.Finally,this paper describes the safeguards of the target-operation cost management model.