Font Size: a A A

The Research On Target Cost Control Optimization Of M Project

Posted on:2019-08-14Degree:MasterType:Thesis
Country:ChinaCandidate:C R XuFull Text:PDF
GTID:2392330602958731Subject:Accounting
Abstract/Summary:PDF Full Text Request
Energy is an important guarantee for national social and economic development.As a kind of high quality and clean energy,electric power has been widely used in today’s society.In order to meet the rapid development of society,economy and people’s livelihood and the increasing demand for electricity,the state has increased its investment in the power industry in recent years.However,with the constant deepening and advancement of the reformation of electric power system,the market opening of electric power engineering construction project and the influx of private capital,power construction enterprises,which relies on the cost control model of the original electrical network enterprise,is in a difficult situation in the new round of market competition.It has become the top priority in the cost control work of electric power construction enterprises to optimize the original cost control mode,explore new cost control method,and promote the cost saving of electric power construction enterprise construction project.Based on this,this paper takes the phase Ⅱ expansion project of the 110 kV transformer substations in East Industrial Park of A Power Construction Enterprise as a specific study case,and carries out thorough analysis,research and optimization of its cost control plan.Firstly,on the basis of fully studying the domestic and foreign literature and elaborating relevant theories of target cost control in detail,this paper conducts a detailed analysis of the current situation of target cost control and cost operation of A Power Construction Enterprise case project,and points out the problems such as cost overrun and rigidity of evaluation and assessment mechanism in current cost control.Subsequently,according to the relevant theory of target cost control and the actual situation of construction of electric power construction enterprises,and then makes a specific analysis of the causes from the main links of target cost control.Finally,based on the causes of the problem,this paper proposes the corresponding optimization measures,including using detailed forecasting method to strengthen the prediction of project cost,deeply explore the decomposition level of target cost and perfecting the enterprise cost database,etc.in the process of the formulation and decomposition of the target cost;In the implementation of target cost control,optimize the material purchasing value chain,standardize the claim workflow,and adopt the earned value method to comprehensively control the project target cost and progress;In the evaluation and assessment link of target cost control,establish a sound target cost control effect evaluation index system,and use the analytic hierarchy process to determine the weight of each level of evaluation index,based on which the comprehensive evaluation is carried out according to the detailed grading rule of each index.This paper attempts to put forward some new solutions to the problem in the target cost control of electric power engineering project,hoping to provide some references for the cost reduction of A Power Construction Enterprise and make it better use the method of target cost control,so as to comprehensively improve the cost control level.
Keywords/Search Tags:Electric power construction enterprise, Target cost, Control and Optimization, Analytic Hierachy Process
PDF Full Text Request
Related items