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Research on Key Stages and Control Strategies of Whole-Process Cost Management in Agency-Built Projects
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作者 Minjie Hu 《Journal of World Architecture》 2025年第2期22-28,共7页
Against the backdrop of the increasingly complex construction market environment,the whole-process cost management of agency-built projects faces issues such as cost overruns and insufficient management efficiency due... Against the backdrop of the increasingly complex construction market environment,the whole-process cost management of agency-built projects faces issues such as cost overruns and insufficient management efficiency due to the numerous stages and high technical requirements involved.This paper focuses on the key stages of whole-process cost management in agency-built projects,including project initiation,design,construction,and completion.It proposes strategies to optimize the cost management process and enhance management efficiency,providing theoretical support and practical guidance for the whole-process cost management under the agency-built model. 展开更多
关键词 Agency-built projects Whole-process cost management cost control Dynamic management Completion settlement
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Research on Engineering Quantity List Pricing and Project Cost Management of Construction Enterprises
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作者 Qinrong Zhan 《Journal of Architectural Research and Development》 2025年第3期136-142,共7页
In the increasingly competitive construction market,the engineering quantity list pricing model,as an important way of project cost management,is of crucial significance for construction enterprises to control costs a... In the increasingly competitive construction market,the engineering quantity list pricing model,as an important way of project cost management,is of crucial significance for construction enterprises to control costs and enhance benefits.This study deeply analyzes the characteristics of engineering quantity list pricing,and elaborates on the dilemmas faced by construction enterprises in project cost control,such as lagging concepts,imperfect mechanisms,weak risk management and control,and lack of construction-stage management.Based on this,from the dimensions of strengthening management and control concepts,improving supervision mechanisms,enhancing risk management and control capabilities,and attaching importance to construction-stage cost management,this study proposes project cost management and control strategies that are in line with the actual situation of construction enterprises,aiming to promote construction enterprises to achieve scientific management and optimization of project costs under the engineering quantity list pricing model. 展开更多
关键词 Engineering quantity List pricing Construction enterprises cost management
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Integrating Activity-Based Costing (ABC) and Theory of Constraint (TOC) for Improved and Sustained Cost Management 被引量:1
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作者 Clayton Kuma 《Journal of Modern Accounting and Auditing》 2013年第8期1046-1058,共13页
Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms' com... Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms' competitive advantage in relation to cost leadership strategy. Consequently, firms have implemented contemporary cost management systems, such as activity-based management, business process re-engineering, life-cycle costing, target costing, and theory of constraint (TOC), to enable them to become low-cost producers and compete effectively and sustain their performance. Furthermore, focusing on cost management to improve profitability has led to the integration of activity-based costing (ABC) and TOC. Therefore, the aim of this study is to review literature and discuss how integration of ABC and TOC can result in improved and sustained cost management. While these methods have different approaches in addressing cost management, treating them as complementary cost management approaches can result in improved cost management due to improved product costing, improved cost reporting, improved product-mix decisions, and improved cycle-time management. Improvement in cost management will then result in sustained cost management. Sustained cost management is further enhanced with the investment in information customer and shareholder value technology that supports cross-functional decision making to continue creating to remain competitive in the market. 展开更多
关键词 activity-based costing (ABC) theory of constraint (TOC) cost management cost leadership contemporary cost management systems
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Original research on connotation of the fine cost management
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作者 SHI Ji-kun ZHANG Guang-bao 《Journal of Modern Accounting and Auditing》 2008年第4期63-65,共3页
Fine cost management is a systematic, refined, and dynamic management method. This paper provides us the background and meanings of fine cost management, it defines and analyzes the connotation of fine cost management... Fine cost management is a systematic, refined, and dynamic management method. This paper provides us the background and meanings of fine cost management, it defines and analyzes the connotation of fine cost management in detail. 展开更多
关键词 fine cost management stratagem cost management cost driver analysis
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Logistics Cost Management Models and Their Usability for Purchasing 被引量:1
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作者 Daniel Ellstrom Jakob Rehme Maria Bjorklund Hakan Aronsson 《Journal of Modern Accounting and Auditing》 2012年第7期1066-1073,共8页
In many compames, cost management models are abandoned due to their complexity and because of this, the academic literature has experienced a downturn in publications regarding cost management. This paper deepens the ... In many compames, cost management models are abandoned due to their complexity and because of this, the academic literature has experienced a downturn in publications regarding cost management. This paper deepens the understanding regarding the practical usability of cost management models for purchasing decisions, and provides a framework for determining a desired complexity of cost management in different purchasing environments. The complexity is defined along three dimensions identified in literature and the different purchasing environments stem from an adaptation of Kraljic's (1983) matrix. 展开更多
关键词 cost management supply chain ACCOUNTING PURCHASING Kraljic's matrix
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Thinking About the Economic Management of Universities Based on Capital and Cost Management Optimization 被引量:1
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作者 Lin Liu 《Proceedings of Business and Economic Studies》 2020年第4期9-13,共5页
The economic management of colleges and universities has always been a topic of great concern to China’s educational career,therefore,this paper will firstly make the necessary analysis of the current implementation ... The economic management of colleges and universities has always been a topic of great concern to China’s educational career,therefore,this paper will firstly make the necessary analysis of the current implementation of the economic management of colleges and universities in China,and then the reasons for the problems of economic management of colleges and universities in China is realized a detailed investigation,and finally,the economic management of colleges and universities based on capital and cost management optimization strategy is made a full discussion,looking forward to providing the necessary guidance for researchers in this field. 展开更多
关键词 Funding and cost management optimization University economic management Strategy
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Analysis of Enterprise Cost Management from the Perspective of Management Economics 被引量:1
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作者 Bin Chen 《Proceedings of Business and Economic Studies》 2023年第2期20-24,共5页
In view of economic globalization,China’s economy has entered a stage of normalized development.In the post pandemic era,the costs of raw materials,production,sales,and labor in Chinese enterprises continue to increa... In view of economic globalization,China’s economy has entered a stage of normalized development.In the post pandemic era,the costs of raw materials,production,sales,and labor in Chinese enterprises continue to increase,leading to severe competitive pressure among the enterprises.Therefore,it is of great theoretical and practical significance to actively apply the relevant theories of management economics to guide the cost management of Chinese enterprises,improve their economic benefits,and promote healthy and sustainable development.Currently,there are still many problems in terms of cost management in Chinese enterprises.Therefore,it is crucial to address these problems and further improve the effectiveness of cost management.This paper presents an overview of cost management and an analysis of the specific problems and provide corresponding countermeasures,in hopes of to providing a reference for cost management in enterprises and achieve the goal of stable and sustainable development of China’s economy. 展开更多
关键词 management economics Enterprise cost management PROBLEMS STRATEGIES
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Analysis of the Current Situation of Cost Management and Control of Highway Construction Projects 被引量:1
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作者 Pei Liu 《Journal of Architectural Research and Development》 2024年第5期30-35,共6页
The highway engineering process is complex,coupled with a relatively long construction period,hence requires increased coordination between participating units to prevent economic disputes and efficiency losses.The ma... The highway engineering process is complex,coupled with a relatively long construction period,hence requires increased coordination between participating units to prevent economic disputes and efficiency losses.The main body of the construction project needs to strengthen the management and control of funds.In this regard,this paper analyzes the importance of cost management in highway projects by clarifying and analyzing the current cost management status quo problems and causes.The highway engineering cost control strategy and implementation methods are summarized to provide references for improving the quality of highway engineering. 展开更多
关键词 Highway engineering cost management management status cost control
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Cost management based security framework in mobile ad hoc networks
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作者 YANG Rui-jun XIA Qi +2 位作者 PAN Qun-hua WANG Wei-nong LI Ming-lu 《Journal of Zhejiang University-Science A(Applied Physics & Engineering)》 SCIE EI CAS CSCD 2006年第4期493-501,共9页
Security issues are always difficult to deal with in mobile ad hoe networks. People seldom studied the costs of those security schemes respectively and for some security methods designed and adopted beforehand, their ... Security issues are always difficult to deal with in mobile ad hoe networks. People seldom studied the costs of those security schemes respectively and for some security methods designed and adopted beforehand, their effects are often investigated one by one. In fact, when facing certain attacks, different methods would respond individually and result in waste of resources. Making use of the cost management idea, we analyze the costs of security measures in mobile ad hoc networks and introduce a security framework based on security mechanisms cost management. Under the framework, the network system's own tasks can be finished in time and the whole network's security costs can be decreased. We discuss the process of security costs computation at each mobile node and in certain nodes groups. To show how to use the proposed security framework in certain applications, we give examples of DoS attacks and costs computation of defense methods. The results showed that more secure environment can be achieved based on the security framework in mobile ad hoc networks. 展开更多
关键词 Network attacks Mobile ad hoc cost management Security framework
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Study on Ways to Improve Economic Benefits by Strengthening Cost Management
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作者 Zhu Hongchang 《China's Foreign Trade》 2011年第7期68-70,共3页
Engineering project management refers to the management through the whole process of engineering construction, including quality, time project time limit, safety, cost, environmental protection, and innovation, etc. T... Engineering project management refers to the management through the whole process of engineering construction, including quality, time project time limit, safety, cost, environmental protection, and innovation, etc. The most important thing for construction enterprises to improve market competitiveness is to reduce enterprise costs by decreasing resource consumption in the construction, and control the consumptions within the project budget. 展开更多
关键词 cost management engineering project management cost control risk control ways tocontrol
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Cost Management Research Based on E-commerce Logistics Mode
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作者 Zhi Wang 《International Journal of Technology Management》 2014年第12期129-130,共2页
This paper describes the real-time and the importance of the study about e-commerce logistics cost management ,analyzes the development status of today' s e-commerce logistics and compares it with the traditional log... This paper describes the real-time and the importance of the study about e-commerce logistics cost management ,analyzes the development status of today' s e-commerce logistics and compares it with the traditional logistics, defines the e-commerce logistics cost management .Based on this, it summarizes the cost structure of e-commerce logistics, proposes factors affecting the cost of logistics, builds the basic ideas of logistics cost management, and thus introducts the accounting methods about logistics cost .Finally, puts forward to the content and methods of logistics costs budget, controling the cost effectively. 展开更多
关键词 e-commerce logistics model Logistics costs cost management CONTROL
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Brief discussion on the financial cost management in China's private enterprises
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作者 Huang Dingli 《International English Education Research》 2015年第2期19-22,共4页
With the current development and progress of the socialist marketing economy, the number of the private enterprises in our country increases constantly, and the development scale has been expanded constantly, which ha... With the current development and progress of the socialist marketing economy, the number of the private enterprises in our country increases constantly, and the development scale has been expanded constantly, which has become an important component for China's national economy, and making a huge contribution to promote the increase of China's national economy. In order to occupy a development location among the fierce market competition and expand the market share, the private enterprises in our country make many efforts constantly, such as strengthening and promotion of the internal management concept and the management mode, etc., which really obtains an obvious achievement and progress, however, due to the restriction of the various reasons, there are still many realistic problems existing in the financial cost management for the private enterprises, which restricts the sustainable, modern and scientific development step greatly, for the method on improving the financial cost management level in China's private enterprises and the guarantee of the pertinence and the efficiency for the financial cost management measures to be implemented in the private enterprises, it becomes the key problems which needs to be solved by the private enterprises currently. 展开更多
关键词 private enterprise financial cost management main problems and effective measures
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How to Improve the Cost Management Level of Enterprises in the New Period
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作者 WANG Jiming 《外文科技期刊数据库(文摘版)经济管理》 2021年第11期026-028,共5页
Under the background of increasing competitive pressure in the market, the quality differences of related products are gradually narrowing. In order to achieve long-term development in the fierce market competition, t... Under the background of increasing competitive pressure in the market, the quality differences of related products are gradually narrowing. In order to achieve long-term development in the fierce market competition, the previous personalized or high-quality competition model can no longer meet the development needs of the market economy. Just in the development process of construction units, the development gap between units is gradually narrowing, so it is necessary to take effective measures to strengthen the corresponding cost management, so as to promote the economic benefits of construction projects to achieve significant improvement. 展开更多
关键词 cost management level measures CONSCIOUSNESS
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Analysis of the Cost Management of Building Decoration Construction Project
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作者 LIUXuewen 《外文科技期刊数据库(文摘版)工程技术》 2022年第11期045-048,共4页
The society of our country develops rapidly and all walks of life are in the intense competition, want to let the building decoration enterprise to have the better development in the profession, need to consider many ... The society of our country develops rapidly and all walks of life are in the intense competition, want to let the building decoration enterprise to have the better development in the profession, need to consider many factors. In the construction project, the decoration construction occupies the very important position in the entire profession. Therefore, must attach great importance to the cost management. Cost management can reduce the budget, but also to ensure the quality of the project, save some materials, improve the competitiveness of the entire industry, so that construction enterprises can better development. This paper analyzes the cost management of architectural decoration construction project and puts forward some measures to solve the problems. 展开更多
关键词 building decoration CONSTRUCTION PROJECT cost management
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Discussion on Difficulties and Solutions of Construction Project Cost Management
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作者 LI Junying 《外文科技期刊数据库(文摘版)工程技术》 2020年第3期045-047,共5页
At this stage, with the continuous improvement of China's economic level, the development of the construction industry has also made a great improvement. In the process of project construction, cost management is ... At this stage, with the continuous improvement of China's economic level, the development of the construction industry has also made a great improvement. In the process of project construction, cost management is very important. Cost engineering management is a systematic work with complex, dynamic and comprehensive characteristics. At present, there are still some problems in the construction project cost management in our country and the engineering technology level still needs to be improved. Once there are losses, the construction enterprises will bear them all. Therefore, construction enterprises must pay attention to the construction project cost management work. Based on this, this paper analyzes the difficulties of construction project cost management, and puts forward corresponding solutions, hoping to provide help for relevant staff. 展开更多
关键词 construction engineering cost management DIFFICULTIES SOLUTIONS
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Discussion on Cost Management and Cost Control of Engineering Construction Project
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作者 TANYunping 《外文科技期刊数据库(文摘版)工程技术》 2020年第2期120-122,共5页
With the continuous acceleration of Chinese urbanization process, a variety of engineering construction projects are emerging in endlessly. In the current society with higher and higher prices, the cost management and... With the continuous acceleration of Chinese urbanization process, a variety of engineering construction projects are emerging in endlessly. In the current society with higher and higher prices, the cost management and control of engineering construction projects is particularly important. For construction enterprises, the project cost management is not only related to the project benefit, but also related to the project quality. How to reduce the project cost can also ensure the project quality and realize the maximization of enterprise benefit, which is one of the problems that each engineering construction enterprise needs to consider. 展开更多
关键词 ENGINEERING construction project cost management cost control
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Problems and Optimization Measures in Construction Economic Cost Management under the New Situation
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作者 ZHANGLei 《外文科技期刊数据库(文摘版)经济管理》 2022年第2期094-097,共4页
At present, from the perspective of market economy development, the construction industry has absolute influence in terms of criticality and scale. With the development of the new situation, the construction industry ... At present, from the perspective of market economy development, the construction industry has absolute influence in terms of criticality and scale. With the development of the new situation, the construction industry is gradually transformed, and various new management systems and management concepts are gradually introduced, which solves the main problems existing in enterprise management and operation. To some extent, strengthening enterprise economic management can help construction enterprises reduce construction costs and ensure the smooth completion of the project. However, compared with small and micro enterprises, there is a large gap between large and medium-sized enterprises in the construction industry. Therefore, the whole construction industry still lacks enough attention to the importance of construction economic management. 展开更多
关键词 construction economy cost management PROBLEMS optimization measures
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