Research On Accuracy Cost Management Of Z Construction Enterprise Based On Financial Sharing Mode

At present,as the overall profit level of China’s construction industry continues to decline,enterprise competition is becoming increasingly fierce,the concept of refinement of management is becoming more and more prominent,enterprise operation to refinement,intensification,scale,data direction,the control of cost costs will also be to the whole process,the whole staff,the whole direction.The production and operation process of construction enterprises is relatively special,often with long construction periods,complex accounting,high investment costs and large capital investment,so cost management is particularly critical in the management of business.In order to achieve the development needs of enterprises,many large construction enterprises have accelerated the construction of financial sharing centres,established full process information systems and realised refined management.This paper introduces construction project cost accounting and management into the financial shared service model of Z Construction Company,integrating it organically with lean management ideas,streamlining enterprise cost accounting links,breaking the situation of information silos,and making accounting more accurate and cost management levels better.This paper firstly compares the literature on cost management and financial sharing,and provides an understanding of the concepts and relevant theories of financial sharing model,cost management and refined cost management to lay the theoretical foundation for problem identification,analysis and solution.Secondly,this paper adopts a case study approach,taking Z Construction Company as the research object to understand its current financial sharing platform operation and the current situation of cost management,focusing on the analysis of the problems arising in the process of enterprise cost control,and concluding that Z Construction Company has problems such as insufficient reliability of cost forecasting and planning,poor cost accounting lagging process affecting efficiency,cost analysis in a formal way,and weak support from information systems The problems of cost analysis are formal,and information system support is weak.Again,in response to these problems,the financial shared service centre was considered as an important tool for Z Construction to achieve refined cost management,and a refined cost management plan was designed from the cost management structure and process to ensure that Z Construction could successfully carry out refined cost management under the financial shared service model.This includes creating a good organizational environment for implementation,providing sufficient financial support,establishing a sound staff training mechanism,and improving the basic work of refined cost management.In order to ensure the implementation of the optimisation plan on the ground.Finally,based on the analysis of the current situation of Z construction company’s cost management and the design of the refinement scheme,the conclusions of this paper are drawn and the outlook of the subsequent research is given.