Research On The Whole Process Cost Management Of Yuanda Environmental Protection Engineering Company

With the deepening reform of economic system reform and the continuous improvement of market economy system,in order to achieve healthy and sustainable development,all industries and units pay more attention to their own management issues,especially cost management and control issues.How to adjust the allocation of resources according to the changing external environment,reduce the cost and increase efficiency in an appropriate way,and ensure the long-term profitability of the organization,has gradually become the focus of domestic and foreign theoretical and practical circles.For construction enterprises,cost management runs through the whole process of project decision-making,purchasing,construction and acceptance.It is difficult to meet the needs of cost management simply by controlling production links.Only by introducing the concept of cost management in the whole process can enterprises prevent and resolve major risks,improve quality and efficiency,and achieve sustainable development.This requires construction.Enterprises make a comprehensive and systematic diagnosis and analysis of their own cost management,and then put forward the path strategy to improve and optimize the actual situation.Firstly,on the basis of drawing lessons from and absorbing the previous research results,this paper condenses the research problems,summarizes and refines the analysis framework and content structure,combs the related concepts and theories of cost management with the need of research,and focuses on the whole process cost management theory;secondly,it focuses on the state power investment group Yuanda Environmental Protection Engineering Co.,Ltd.(hereinafter referred to as "Yuanda Environmental protection engineering company" or "company")cost management practice,a brief introduction of the company’s overview and cost management status quo,using the analysis framework established by the whole process cost management theory,the company’s cost management problems in all aspects of detailed interpretation,and then refine the deep-seated reasons;In view of the specific problems of each link and the restrictive factors of the company’s overall level,the optimization suggestions and safeguard measures are put forward respectively.As far as cost management research is concerned,the practice of YuandaEnvironmental Protection Engineering Company is typical: firstly,Yuanda Environmental Protection Engineering Company is the only environmental protection enterprise under the State Electricity Investment Group,which can get more attention from the Group and the inclination of the national policy;secondly,environmental protection industry plays an indispensable role in the rapid development of the economy,and it is a vigorous national effort.Finally,the company’s development in recent years has been stagnant or even worsening.Cost management is an important bottleneck,which needs to be reversed urgently.The author of this paper is a financial officer of the company.He diagnoses and analyses the cost management of the company according to the following steps:firstly,collect the information of environmental protection industry,construction industry and study the recent development of air pollution control industry to reveal the industry background of the case company;secondly,on-the-spot survey of the company’s operating status.Starting from the project that bears the development of the company,this paper investigates and analyses the power and responsibility of each stage of the project and the relevant departments of the company,combs the corresponding cost management problems in each stage of the project accounting,and further analyses the underlying causes of these problems;thirdly,it discusses the problems arising from the investigation with the heads of relevant departments or business bones.Carry out a discussion,sort out and analyze the key factors affecting the cost,and finally put forward effective optimization suggestions based on previous research results and future business planning of the company.It is hoped that this study will make some supplements to the current cost management research,especially to provide reference and help for the company to improve and optimize cost management.It is also hoped that the relevant suggestions can provide reference for the cost control and project management of the members of the same industry.