Recommended Practices for the Cost Control of Highway Project Development

Author(s):  
Minsoo Baek ◽  
Kia Mostaan ◽  
Baabak Ashuri
Author(s):  
Hanzhi Kou

In recent years, China’s society and economy has been developing very rapidly, and various industries are showing a trend of vigorous development. The importance of control and management of project cost in highway project management is becoming more and more prominent. PPP model has been widely used in the control and management of highway project cost with its own unique advantages. The author analyzes the important advantages of the PPP model and the existing problems in the cost control and management of highway projects, and puts forward effective measures for the cost control and management of highway projects using the PPP model, in hope of helping with the smooth implementation of the work.


2009 ◽  
Vol 135 (9) ◽  
pp. 900-910 ◽  
Author(s):  
Tiendung Le ◽  
Carlos H. Caldas ◽  
G. Edward Gibson ◽  
Michael Thole

Author(s):  
Taigib Kamilovich Musaev

The article presents the methodology for organizing and conducting an internal audit of cost accounting and calculating the cost of products (works, services) of auxiliary industries. The sequence of conducting internal audit of costs in the subdivisions of the auxiliary sphere is proposed. Working papers were developed within the proposed methodology for internal cost control


2010 ◽  
Vol 3 (3) ◽  
pp. 141
Author(s):  
Haibo Hu

The integrated product of Activity-Based Costing (ABC) and Economic Value Added (EVA) is the ABC & EVA system, i.e. the integrated cost system. Traditional ABC method gives priority to the interior activity chain of enterprise to implement the cost analysis, but ignores the capital cost, so the cost accounting is not complete. The ABC & EVA system brings the capital cost into the cost management, which could not only open out the real economic value created by the cost objects, but extend the pure cost computation of ABC to the performance evaluation. Based on the principle of the ABC & EVA system, the enterprise cost control strategies under the integrated cost system are proposed.


Sosio e-kons ◽  
2020 ◽  
Vol 12 (1) ◽  
pp. 10
Author(s):  
Marlina Nur Lestari ◽  
Nina Herlina ◽  
Risna Kartika

<p><em>The purpose of this research is to know the effect of how much the cost control of production</em><em> </em><em>to operating profit. The method used in this research is the survey method with a descriptive quantitative approach. The data used is the cost of production data and profit data from CV Insan Lestari. with sample pick up used purposive sampling. The Data analysis method in this research is a regression test, correlation test, determination coefficient, and signification test. The result from a statistic test, there known about a positive correlation from cost control to the production with an operating profit, with determination coefficient are 75,1% and 24.9% are factors outside this research. With the signification test, the conclusion is, the cost control had affected the operating profit.</em><em></em></p>


2018 ◽  
Vol 5 (2) ◽  
pp. 134
Author(s):  
Luqman Arif Baihaqi ◽  
Imam Mas'ud ◽  
Yosefa Sayekti

This study aims to find out the system of business cost control of Tempe Sumber Mas. A Controling based difference between the calculation of the cost of production with cost of production of tempe using full costing. and This research uses Descriptive by Source and Technique Triangulation. The results of this study indicate that the cost control system used by the company is still simple and the calculation of the cost of production of tempe using full costing method is greater than calculate the total production cost used in the tempe production process. Keywords: Expense, Cost of Production, Full Costing, Cost Control


2019 ◽  
Vol 2 (1) ◽  
pp. 14-33
Author(s):  
Godwin Emmanuel Oyedokun ◽  
Amos Olafusi TOMOMEWO ◽  
Sunday Ajao OWOLABI

Profitability in manufacturing companies in Nigeria depends on the ability of the companies to grow their earnings and tame their cost profile through cost control techniques. Many manufacturing companies seem not to understand these costs and the impact they have on profitability. This study examined the effect of cost control on the profitability of selected manufacturing companies in Nigeria. The population of the study was the 78 manufacturing companies listed on the Nigeria Stock Exchange as at 31st December 2017. A sample frame of 23 companies listed on the consumer goods sector was selected out of which five companies were considered for a period of 10 years (2005 – 2017). The study adopted a judgmental sampling technique. Data were obtained from the audited financial statement, and the accounts have already validated by regulatory authorities. The study took descriptive and inferential (regression) statistics. It was found that there is a significant negative relationship between the cost of raw materials (CoRM) and profit before tax of manufacturing companies in Nigeria. The study concluded that cost control has a significant positive effect on the profitability of manufacturing companies in Nigeria for the period under review. Therefore, it is recommended adequate management and alternative sourcing of raw materials.


2011 ◽  
Vol 71-78 ◽  
pp. 4596-4599
Author(s):  
Bao Xia Cui ◽  
Aai Lin Zhang

This paper mainly analyze the cost management from basic concept, cost control method in construction and principal in cost management. The control focal point of the cost management is emphasized in every stage.


Auditor ◽  
2021 ◽  
pp. 40-45
Author(s):  
Nataliya Kazakova ◽  
Lyudmila Permitina

The article proposes the author’s two-level methodology of on-farm control based on the concept of sustainable development, which has practical significance and allows solving the problem of control, optimization of costs and production costs both at the pre-production stage and in the production process with an emphasis on control procedures for three types of costs: economic, environmental and social.


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