Abstract

This article raises the issue of enterprise cost and project management control, analyzes the cost and expense project management and control model, and proposes the definition of daily business documents and cost types involved in the cost and expense project management and control model. In the cost and expense project management and control model, the following concepts are proposed: target cost, budgeted cost, actual cost, contract split cost, non-contract split cost, pending split cost, dynamic cost, design and cost expense project management Control related daily business processing documents, that is, contract documents, non-contract documents, cost documents to be incurred, and payment documents, and decompose to generate corresponding contract split costs, non-contract split costs, pending split costs, and corresponding The payment plan can be compared with the real-time monitoring of the target cost and budget cost through the dynamic cost (the sum of contract splitting cost, non-contract splitting cost, and pending splitting cost) and the real-time monitoring of the payment time, payment amount and payment plan Realize the management and control of cost items. At the same time, the paper puts forward the basic idea of the design of the cost and expense project management and control system, analyzes the flow of the cost and expense project management and control system, and demonstrates the operating effect of the cost and expense project management and control system.

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