| With the proposal of "One Belt and One Road" initiative in China,the development and construction of infrastructure has been steadily enhanced under the new development pattern of double circulation at home and abroad,and the market demand for infrastructure construction is booming.In recent years,the growth rate of investment in infrastructure projects in China has been stable at 3.5-5%,and the intensity of infrastructure development and construction has been increasing.As a large-scale infrastructure construction project,the market activity of highway construction is increasing year by year.And because the market of highway engineering construction is more and more open,the competition is also more and more intense.In order to seize more market share,each highway construction enterprise does not stop at lowering the bidding price and squeezing the profit space to improve its competitiveness.In the later stage,if its own improper management will lead to continuous expansion of costs.Some engineering projects can only reduce losses by cutting corners,making the quality of highway projects difficult to be guaranteed.In order to achieve sustainable development,highway construction enterprises must not only complete project construction with quality and quantity guaranteed,but also ensure good economic benefits of enterprises.It can be seen that advanced cost management means and perfect cost management system are the basis for highway engineering construction enterprises to obtain competitive advantages and market initiative.S Company is a large state-owned construction enterprise,mainly engaged in housing construction engineering construction.Since 2018,affected by the shrinking real estate development and construction market,S Company has actively responded to the call of the state and transformed into infrastructure construction.Y Road construction project is the first super highway project undertaken by S Company.As S Company lacks experience in road project construction cost management,it has been exploring the construction cost management method of Y Road construction project,so as to ensure stable operating profit of the project and maintain long-term and healthy development of the company.In this paper,Y road construction project of S Company is selected as the research object.On the basis of the current cost management theory of construction projects,the current situation of the construction cost management of Y road construction project is first described,and the prominent problems existing in the construction cost management process of Y road construction project are analyzed by interviewing and issuing questionnaires.Secondly,with comprehensive cost management,fine cost management and other theories as the guide,activity-based cost method and target cost method as tools,for the Y highway construction project construction cost management process of the problems are analyzed.Finally,in view of the Y in the process of highway construction project construction cost management problems and reasons,targeted to develop the project construction cost management optimization scheme,redrawing unit cost and adjust the project organization structure and design of accounting system,perfect project cost performance appraisal system,and expounds the application of safeguard measures.It provides a new solution to the construction cost management problem of Y highway construction project,contributes to the actual basis for the cost management of engineering enterprises,and also provides reference experience for the construction cost management of other highway construction projects.This paper hope through to the research of highway construction project construction cost management,Y for S company to make an effective control of highway construction project construction cost,improve the cost management consciousness,implement the elaborating management all aspects of highway construction project construction cost management plan,help to supplement the highway project construction cost management of the boards,At the same time,it provides reference for the construction cost management of other highway project construction enterprises. |