Research On Project Cost Management Incentive Of Construction General Contracting Enterprise Based On AHP-DEA Model

The EPC general contracting model has become one of the fastest-growing contract models in the field of engineering construction at home and abroad due to the comprehensive characteristics of tight integration of cross-tasks such as design,procurement,and construction.At the end of 2018,the Ministry of Housing and Urban-Rural Development of China cancelled construction labor qualifications and gradually carried out the pilot work of construction enterprises' own workers.The general construction contracting enterprises also entered a new stage of diversified development of transformation and upgrading.In the fiercely competitive environment of the engineering construction market,project cost leadership has become one of the core competitiveness of the survival and development of construction general contracting enterprises.Most construction general contracting enterprises follow the target cost management concept and focus their cost management on the early stage of the project.That is,the target cost calculated by the regional cost index is used as the liability cost,or it is placed at the later stage of the project,and the project settlement cost is used as the reference basis for evaluating the cost management effectiveness and formulating its own labor reward and punishment mechanism.Due to the asymmetric information between the general construction contractor and its own labor services during the construction phase of the project,it is difficult to effectively motivate the own labor services to actively create value by focusing on the target cost as the project cost management concern.Actively undertake cost management tasks.Secondly,because the project is one-off,the completion of the project is accompanied by the implementation of the project settlement task,the project cost has been completely formed and cannot be rectified,and the profit and loss situation of the enterprise in the project has become a foregone conclusion.Therefore,changing "passive management" to "active incentives" is a project cost management method that construction general contracting enterprises are committed to exploring.Based on the research results of project cost management and incentive theory of domestic and foreign construction general contracting enterprises,this paper analyzes the status quo of project cost management incentives of construction general contractingenterprises,explains the application concept of traditional project cost management measures,and uses the above theories.For the basic support,focus on the moral hazard problem caused during the implementation of the engineering project,and aim at the relationship between the general construction contractor and the owner-manager,the manager and the performer,by introducing the AHP analytic method and the DEA data envelopment analysis method.The characteristics of the project,through the AHP analytic hierarchy process,scientifically quantify the value of various factors affecting the formation of own labor costs and order the importance,using the DEA data envelope analysis method,the selected key indicators,the actual project cost input Computational analysis of the results and output data,through comparison of relative performance,to objectively calculate the results to reflect the work efficiency and effort of own labor,so that the construction of the general contracting enterprises to develop the project's reward and punishment mechanism becomes more scientific,to stimulate and encourage own labor Actively undertake enterprise project costs during project implementation This task of management and value creation helps construction general contracting enterprises to get rid of the misunderstanding and one-sidedness of "measurement of construction performance and effort level based on intuitive data alone".