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Study On Cost Control Of X Construction Company Y Project Based On Variance Analysis Method

Posted on:2020-06-18Degree:MasterType:Thesis
Country:ChinaCandidate:J XuFull Text:PDF
GTID:2439330596486344Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,with the rapid development of the real estate industry,construction enterprises are also developing rapidly.Construction companies are springing up like bamboo shoots.At the same time,they have formed a fierce competitive environment,which also forces construction enterprises to create higher economic profits by continuously reducing construction costs.In this context,the key to achieving higher profits for construction enterprises is to improve the cost control level of the company.However,in real life,due to the construction characteristics of most construction enterprises,their own cost control methods are too single(simple two-calculation comparison method),which can not effectively reduce construction costs,ignore the equally important progress factors in cost control,and can not scientifically control cost.Therefore,in order to make construction enterprises have a stronger core competitive advantage and higher profitability,a scientific and effective cost control method is urgently needed to guide the investment of resources in the construction stage.This paper applies case study method and deviation analysis method to the cost-schedule analysis of Y construction project under construction in X Construction Company.Firstly,this paper introduces the research situation of project cost control and deviation analysis method,highlighting the importance and necessity of using deviation analysis method at this time.Secondly,this paper expounds the composition of construction project cost and the principle of cost control of construction project from several angles,and combines with some cost control methods commonly used by constructionenterprises at present,obtains the advantages of deviation analysis method through parallel comparison among these methods.This paper combines the Y construction project of X Construction Company as an example,decomposes the construction project,and then uses the deviation analysis method to analyze the cost-schedule input status in three typical construction stages in detail.Finally,according to the analysis results,the corresponding cost control suggestions are put forward.Through theoretical research and practical analysis,this paper draws the following conclusions: the deviation analysis method is the most reasonable and scientific cost control method for current construction enterprises.It combines the progress factor of construction cost control with the maximum profit of enterprises,and monitors and manages the investment of resources in real time and dynamically from two-dimensional perspective,which is more scientific.At the same time,the research also broadens the application scope of deviation analysis method,extending from the initial application in water conservancy engineering,air-cooling engineering,military weapons and other aspects to construction,to a certain extent,meeting the needs of scientific cost reduction of construction enterprises.Enterprises should constantly sum up experience in practice,select appropriate cost control methods,and improve and update the deviation analysis method.Only in this way can we improve the profitability and core competitiveness of enterprises.
Keywords/Search Tags:deviation analysis method, cost control, project under construction, dynamic control
PDF Full Text Request
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