Study On Cost Management Optimization Of Construction Project Of M Construction Company

Along with the development and changes in the construction industry,the overall profitability of a construction enterprise present a lower trend year by year,and even sacrifice part of the bid price for the stability of the bid-winning rate,in such a market environment,the cost management of construction enterprises only take scientific and rigorous method to control the cost,improve the investment yields.Especially in the influx of foreign advanced contractors,the low cost management mode of reducing quality can not adapt to the development of the industry.Therefore,construction enterprises must adopt a more scientific and reasonable,more efficient cost management way to ensure the continuous improvement of construction quality,to be able to have their own place in the increasingly hot construction industry market.This paper selects m construction company as the research object.Firstly,it combs the theories and methods of cost management.By comparing the advantages and disadvantages of the two cost management methods,it constructs the target activity-based cost management mode suitable for project management of construction enterprises;Secondly,it analyzes the project cost composition,management system and the implementation of cost accounting of M construction company,and puts forward that enterprises should change the traditional cost management method and adopt the objective activity-based cost management method to optimize the existing cost management system;Finally,taking the X construction project of M construction company as an example,the target cost and activity calculation of the project are calculated by analyzing the project cost and combining the target cost management mode.Then compare and analyze the target cost and actual cost of X project,find out the defects of the enterprise in managing the project cost,and put forward targeted cost control measures.This paper attempts to apply the target activity-based cost management method to the project management of small and medium-sized construction enterprises,so as to solve the problems in the construction cost management of construction enterprises and improve the cost management level of construction enterprises on the whole.