The Research On The Project Budget Control Of Hunan Road And Bridge Construction Group

Construction industry is an important material base production department in China’s economic construction,and plays an irreplaceable role in China’s economic development.The main economic activities of construction enterprises are carried out around construction projects,but the construction projects generally have a long continuous period,the project is irreversible,and need to concentrate a large number of funds,manpower,machinery and other resources,so its resource allocation problem is particularly critical.Because of the characteristics of large amount of resources investment in construction projects,whether in the era of planned economy or market economy,there has always been an order before the product,thus forming a focus on budget control as the core,project management industry characteristics.Budget control is an effective means of project management,but there are still many problems in the budget control work of most construction enterprises at present.This paper selects Hunan Road and Bridge Construction Group as the research object,aiming at the problems of backward budget control mode,single budget control target and imperfect budget control flow,and carries out the improvement research on budget control of construction projects.At present,the budget control of the construction project of Hunan Road and Bridge Construction Group is still based on the traditional "bill of quantities" budget,through the establishment of the bill of quantities detailed price and quantity standard,as the project budget control standard,budget control activities.However,the detailed list of "quantities" includes three major costs of machinery,materials,labor and many other costs,each cost,the cost of the impact factors are quite large,based on the bill of quantities for the establishment of budget control standards is too rough,difficult to meet the project management effective and timely control.Therefore,its project budget control mode needs to establish a new control basis,reduce the control unit,and establish the control standard on the smaller control unit.Activity-based costing is not only an advanced cost accounting method,but also an effective management control tool,which integrates the thinking of activity-based management into the traditional project budget control,takes activity as the smallest control unit,and excavates the functions of prediction,management,analysis and assessment of construction project budget.The value of budget control can be better brought into play.Based on the analysis of the project budget control situation of Hunan Road and Bridge Construction Group,this paper uses the systematic thinking,takes the management control tool — activity-based costing as the opportunity to improve the project budget control,and constructs the project budget control mode based on activity-based costing.The minimum budget control unit of the construction project is reduced to the operation level,and the operation-based control standard is established to carry out the project budget control improvement scheme including budget control objectives,budget control principles,budget control process,etc.