| Real estate construction is a significant component of the secondary industry,which is comprised of the construction sector.The rapid development of construction enterprises due to the intensification of urbanization has been reversed in recent years,as our economy has advanced to a level of superior development.This has been especially true in light of the COVID-19 epidemic and the implementation of the three-red line policy in the real estate industry,resulting in debt defaults among real estate development businesses.The real estate industry has been greatly affected by the ceaseless influx,which has posed immense difficulties to construction firms that depend on it.This has led to a heightened competition among construction businesses,and cost management is now a key factor in enhancing their competitiveness.This paper examines the L Construction Enterprise’s M project as the research object,utilizing market research data analysis as the primary approach.In accordance with the research logic of raising issues,analyzing them,and resolving them,the first M construction project and cost management theory of literature review are analyzed to determine the characteristics of construction enterprise cost management.Secondly,the questionnaire and outline are designed,and the main problems in cost management and their causes are identified through market research and data analysis.Finally,the optimization strategy and implementation support of cost management are proposed according to the existing problems and causes.Specifically,this paper finds that there are three problems in the cost management of the construction project M of the construction company,namely,the rapid increase of invalid cost,the rapid adjustment of target cost,the frequent adjustment of the recruitment and acquisition link,and the main reasons are respectively the failure to implement the dynamic cost responsibility system,the target cost control process is not comprehensive and the consciousness of throttling is weak.According to the research results of this paper,we propose to take the following measures to optimize the cost control: implement the cost responsibility system,improve the cost control process,establish a sound target cost management system.Strengthening the implementation support from aspects such as perfecting the enterprise management system,constructing an incentive mechanism,and reinforcing the enterprise culture is essential.The research conclusions of this paper have a practical and useful purpose for enhancing the cost management of the M construction project of L company,as well as providing guidance for other projects of the same company and others. |