Research on the Cost Management of Construction Machinery Based on Lean Thought

2013 ◽  
Vol 391 ◽  
pp. 362-365
Author(s):  
Qian Qian Zheng ◽  
Yun Ning Zhang

In recent years, with the continuous improvement of construction mechanization, construction machinery has become important business productivity in construction enterprise. If who wants to gain advantages in the fierce competition in the market, the most fundamental method is under the premise of quality assurance,implementing comprehensive cost management, using minimal input to gain the maximum output, and creating the maximization economic profit. In view of the important position of construction machinery in the construction enterprise, and the influence of cost, the paper puts forward to lean thought, establish construction project cost control management pattern, built a system of value flow, specific measures on reducing construction machinery cost for increasing the enterprises production efficiency and economic benefit.

2014 ◽  
Vol 971-973 ◽  
pp. 2458-2461
Author(s):  
Zhao Xia Ma ◽  
Guang Cai Yan

To survive and prosper in a more competitive construction market nowadays, a company must strengthen the cost management of construction project. This paper expounds the present situation of the construction project cost management, existent problem in the process of the construction project cost management. Countermeasure analysis of perfecting the construction project cost management is discussed in respect to the management concept and method, information technology application, the people-oriented and sustainable concept of development.


2014 ◽  
Vol 584-586 ◽  
pp. 2297-2300 ◽  
Author(s):  
Na Cao

In order to survive in the fierce market competition, construction enterprise must be able to provide high quality and low cost building products. The cost management level of enterprise determines its ability to obtain economic benefits. The responsibility cost management mode that involves everyone participation could enhance management level of enterprises. To eliminate internal information island and information asymmetry, information should communicate between each cost management department. The responsibility cost management model of internal information circulation covers the whole process of project, the cost of project could be reflected timely and accurately, the sufficient information could provide support for every manager decision, then the effectiveness and overall level of responsibility cost management could be enhanced. Thus, with the help of information system, construction enterprise could form a scientific and standardized management model.


2013 ◽  
Vol 438-439 ◽  
pp. 2017-2021
Author(s):  
Xiao Na Chai ◽  
Wei Jun He

In the environment of the lowest price winning the bid, competition among the hydroelectricity construction enterprises has become increasingly fierce. For the sustainable development, they have to take low profit margins, even at the cost price for the successful bid. So the cost management, as one part of reducing expenditure of the hydroelectricity construction enterprises, is important. According to the investigation of the current situation of the cost management of The Three Gorges Company Gezhouba Group Co., Ltd, this paper proposes the method establishing the cost analysis database and the concrete steps, intending to improve the efficiency of the cost accounting and analysis by means of the information technology, and win the bidding competition advantages for the hydroelectricity construction enterprises. Meanwhile, this paper hopes that the measure has some reference value for the same industry.


2021 ◽  
pp. 196-205
Author(s):  
V. Moskalenko

The article highlights the key problems of effective cost management at the agro-industrial complex enterprises. The conceptual model of effective interaction between elements of the cost management system is provided and the algorithm of implementation of the cost management system at the agro-industrial complex enterprises is justified. The article unfolds the specifics of the arrangement of management accounting as a key element of the cost management system at the agricultural enterprises and presents the optimal system of accounts of management accounting and their interaction with the accounts of classical management accounting. The issues of development of internal standards of the cost management system at the agricultural enterprises and the concept of cost accounting by responsibility centres are highlighted. The task of such accounting is rather assistance in the arrangement of self-control of managers than control itself. Therefore, the main purpose of accounting for the responsibility centres is to assist management staff at various levels in compiling reports on the implementation of budgets (plans, programs, projects) and evaluation of performance. The article draws attention to the importance of classifying the costs of agroindustrial complex enterprises both for the assessment of stocks and determination of the financial result, as well as for management decisions and control. A large focus is concentrated on the peculiarities of calculating the cost price of agricultural products as one of the factors of production efficiency. The importance of establishing a system of budgeting and monitoring the implementation of budgets is emphasized. Finally, it is noted that the cost management process is reduced to such basic types of analytical work as the allocation of responsibility centres, cost classification, arrangement of accounting, cost planning and costing.


2014 ◽  
Vol 638-640 ◽  
pp. 2323-2326 ◽  
Author(s):  
Shu Min Nie ◽  
Jun Yan Liu

The construction project for the construction woks is the cost center of the construction enterprise and the standpoint of the cost management for the construction enterprise, strengthening the cost management is the inevitable choice of the construction enterprise to accumulate the funds and enhance the competitiveness. Since the construction project period is long, it is complex to recognize the median income and measurement of the intermediate cost, and the bidding period and the cost incurred after putting into use are uncertain, the traditional cost management method no longer meets the practical needs of the management for the building construction enterprise. This requires us to be innovative in the cost management mode of the construction project, and make a scientific estimation in the future level of cost and possible future trends through the objective-cost planning research of the construction project.


2011 ◽  
Vol 120 ◽  
pp. 385-388 ◽  
Author(s):  
Chang Bing Chen ◽  
Duo Ci Wang

Engineering construction counterclaim occupy a very important position in the construction project cost management, is also a key part in engineering settlement audit. This paper introduces the properties, claim evidence, procedures, cost calculation and management etc. To safeguard the lawful rights and interests of all parties construction, to promote the healthy development of the construction industry.


2014 ◽  
Vol 638-640 ◽  
pp. 2351-2354
Author(s):  
Ying Zhang ◽  
Si Yu Zhuang

Cost control of engineering construction project is a complex system engineering, which needs to implement a scientific and comprehensive dynamic management. This paper expounds the connotation and significance of the cost control of engineering construction project, the systematically discourses the project cost management subject program and work content, and considering the engineering practice, emphatically analyzes cost management and cost control measures in the construction phase, to help construction enterprise do the job of engineering construction project cost control, and to improve the service efficiency of funds of infrastructure construction.


2021 ◽  
Vol 3 (518) ◽  
pp. 225-231
Author(s):  
M. V. Volkova ◽  
◽  
A. B. Shved ◽  

The article improves the cost management system of construction enterprise. It is specified that the process of managing costs at a construction enterprise depends on the efficiency of the existing general system of the organization management and the level of use of certain methods and instruments by which effective managerial decisions are made to ensure financial stability. A definition of a system of cost management of construction enterprise is provided, whereby the system of economic interests and management methods of directed influence on the interests of the economic entity in order to coordinate them with different groups of stakeholders to comply with the relevant proportions in the formation of costs is meant. It is noted that today, in the face of stiff competition in the construction industry of Ukraine and negative trends in the country’s economy related to the COVID-19 pandemic, solution to the issues of improving the cost management system should be based on the concept of strategic management, management in terms of special purpose self-cost, target-costing and kaizen-costing as means of achieving the specified construction enterprise costs. It is concluded that the improvement of the cost management system of construction enterprise is possible on the basis of making effective managerial decisions based on the use of scientifically based approaches to analyzing the cost structure, planning the level of costs, planning profits taking into account the amount of expenses made, along with implementation of an effective system of motivation of employees to control and reduce costs, etc. The proposed cost management system of construction enterprise will allow to organize and purposefully implement a policy of comprehensive reduction of the self-cost of construction products, rationally invest in modern construction projects, and implement the set strategic goals.


1991 ◽  
Vol 24 (9) ◽  
pp. 31-43 ◽  
Author(s):  
M. D. Burgess

A harsh climate, extended dry periods and relatively expensive water resources underly the potential for effluent reuse in the Northern Territory, Australia. The cost of supplying potable water and the potential offsetting effects of utilising sewage effluent are reviewed. The need to firmly establish the true cost to the community of different supply options is identified. Major cost benefits accrue where reuse will enable deferment of either significant potable source augmentation or sewage treatment works upgrading and where horticultural prospects are good at a reuse site close to the treatment works. An overall strategy plan for increasing the potential of reuse is described. This plan includes firm cost management procedures, marketing activities, appropriate land planning measures and a commitment to research and development.


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