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With the fast growth of our national economy and increase of the demand of the infrastructure of society, the construction scale of the large-scale infrastructure project is expanding constantly. Because of the change of the market economy
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Submitted On: 04-01-2010 | Views:
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With the fast growth of our national economy and increase of the demand of the infrastructure of society, the construction scale of the large-scale infrastructure project is expanding constantly. Because of the change of the market economy environment of the building, the cost accounting of the project and need of control that current cost accounting and management method can't already meet at present and throw calling for bid . Enterprise's cost accounting in order to improve constructing further and strengthening the project cost to control, it is necessary to carry on the cost in conformity with contract project to control the method to study.On the basis of one's own characteristic of the enterprise in charge of construction and modern cost theory, this text thinks , the effective method that the project cost control that goal cost management and course management combine together to strengthen and perfect and invest calling for bid.The thinking of cost management of the goal is to estimate the way and draw the goal cost through setting up a kind of market price with competitiveness, in order to make operating cost and production efficiency that people get back to and guarantee the goal profit and realize from the competition state that is expected come up. Implement and use the cost computing method of the goal in the cost management of the project, as to limiting every costs of enterprises strictly , raise the management levels of the economic benefits and project of enterprises, give play to the staff's enthusiasm ,etc., all have a great meaning. But it is still not enough to totally guarantee the performance of management of the cost to only depend on the cost management of the goal. Because it is to finish through the course that goal of the cost is reached , the goal cost realizing ideal controls the result, must introduce the thought that the course controls management at the same time . Goal cost management and course control the integrated office procedure of combining together, mean that adopts the cost management method of the goal to set up the goal cost in the cost constructing in enterprises is managed, examine a kind of cost office procedure that the course that pays attention to the cost controls of stage in implementation in management of the cost. This kind of office procedure, emphasize that the source of the cost is managed , the quotation work of paying attention to the project before contracting, aim at catching the course of the cost and controlling this key, put forth effort to strengthen analysis and control to every main factor which influences the cost result, manage the overall cost.This text regards project under construction of the highway engineering as the concrete research object, the general existing problem sets out in managing from the project under construction cost of the highway engineering, further investigate the project under construction cost and managing the content included, point out it on the foundation of its factor needing to control especially, it is discussed how to set up a set of control systems which is suitable for project under construction cost management of the highway, analysed that strengthens means and method that every cost factor controls at the same time , and pass the concrete case, to how apply theory these to cost , expressway of project under construction control systematic exposition and demonstrate.
Article Source:
http://latest-finance-articles.com/Accounting/Construction-Cost-Control-Research-of-the-Seventeenth-Bureau-1771.html
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