Research On Cost Management Of Hydropower Station Construction Project Of A Company

Water conservancy and hydropower project construction is one of the projects related to China’s national economy and people’s livelihood.From the founding of the people’s Republic,it has been an important part of China’s infrastructure planning blueprint.In recent years,the cost management level of the owner company has improved significantly,and there is much pressure from the industry competition.As a labor-intensive industry,the project management level of construction enterprises lags behind a lot.The construction enterprises in the water conservancy and hydropower industry have an increasingly urgent demand for the improvement of management level,and the research direction of management improvement has gradually enriched.At present,most of the construction enterprises in China are still using the traditional cost accounting method and management mode,which often leads to cost overrun and uneven distribution.Due to the lack of effective and reasonable improvement methods,the construction enterprises often passively bear the increased costs and reduce the profit space.In addition,a large number of construction enterprises have not eradicated the traditional "waiting,relying,and asking",they are still trying to transfer the increase of costs to the owners by means of engineering change claims.With the owners’ company management mode gradually stepping into the digital and information age,the space for construction enterprises to change claims has been compressed,and the traditional practice has not been very effective.President Xi Jinping often said that "ironmaking still needs its own hard work".Construction enterprises urgently need to introduce scientific management methods,reform management concepts and change management modes in order to survive and develop in the fierce competitive environment.This thesis takes company A as the research object,starting from the background and research significance of domestic hydropower station construction industry,using the methods of literature analysis,in-depth interview and case analysis,makes an indepth analysis on the current situation of cost management of hydropower station construction project of company A,and finds that there are some problems in company a,such as the deviation of bidding cost control,the deviation of bidding cost management,the deviation of bidding cost management and the deviation of bidding cost management This thesis analyzes the necessity and feasibility of implementing activity-based costing in hydropower construction project cost management in company A.Based on the case of S hydropower station construction project,the cost calculation results are obtained and analyzed by using activity-based costing method through a series of processes such as establishing resource pool,collecting cost,activity identification,designing activity center,determining cost drivers and cost allocation rate.It is found that the cost of S hydropower project is missed and the problems in project cost management.In view of the problems,find out the rectification measures,and summarize the extended guidance suggestions for the implementation of Activity-Based Costing in similar projects of a company,so that this method can be effectively operated.In addition,through the discovery of the deficiencies in the process of this study,put forward ideas for further work.The purpose of this thesis is to promote a company to change management concept,improve management ability,reduce resource waste,and achieve the goal of "improving quality and efficiency".At the same time,it also hopes to inspire other industries related to hydropower construction in the research of cost management.