Research On The Whole Process Project Cost Control Of Power Engineering Construction Enterprise

The adjustment of national policy and system reform,has promoted the original pattern of the power construction market to be gradually broken down.Power construction enterprises are facing fierce market competition.Compared with private enterprises,it has higher cost and lacks competitive advantage.In the market,the way for enterprises to gain competitive advantage mainly lies in the function and cost of products.Because of the homogeneity of electric power construction enterprises’ products,the ability to control costs has become a key factor to determine the competitiveness of electric power construction enterprises.If electric power construction enterprises want to gain strong market competitiveness,they must strengthen management and strengthen cost control.As an electric power construction enterprise,the case company is facing many problems in the fierce competition.At present,the actual cost of the company exceeds expectations,the project is losing money,and the enterprise’s benefit is declining.The reason is that the cost control ability is poor,the project management is mostly after the event and the lack of effective pre-event and in-event control.Therefore,how to do well in the cost control at all stages of the project becomes the focus.Based on the whole process cost control theory and activity-based budgeting theory,this paper carries out ex ante and ex post control.Taking the project link as the line,this paper carries out the plan control and evaluation for each link of development.It puts forward some optimization measures,such as detailed budget,establishing cost control responsibility mechanism,introducing activity-based budget to calculate subcontract price,optimizing cost control in construction link,and improving project performance evaluation.Finally,it realizes double control of project cost,realizes dynamic and fine cost management,reduces cost consumption and improves enterprise efficiency.