Research status of cost management of construction enterprises at home and abroad

In foreign countries, the research on cost management of small and medium-sized enterprises mainly focuses on how to improve the usefulness of cost management information, and how to use advanced computer technology to expand cost management functions and improve cost management efficiency. In particular, the application of activity-based costing and the cost management innovation combined with ERP have achieved considerable success.

There are some controversies about the research of cost management objectives in theoretical circles, and there are many different views. The five-goal theory represented by Charles T. Horngren and the multi-stage theory represented by Kaplan have great influence. In the book Essentials of Cost Management, catherina Stenzhan and Joe Stenzhan put forward the 1O goal theory based on decision usefulness. In their view, the cost management system that helps decision-making must meet the following requirements: (1) list past, present and future expenditures; (2) Reflect the organization's cost structure and form to support the improvement of the cost management system; (3) Support the feasible strategic plan and define the management objectives; (4) Guide individual and team behaviors and strive to achieve organizational goals; (5) Monitor resource consumption to complete the short-term goals and strategic planning of the organization; (6) Early warning of financial deterioration; (7) Applicability of resource consumption; (8) Clarify the responsibilities of individuals and teams to achieve business goals; (9) It is helpful to analyze the different influences of customers, production processes, products and regions on profitability; (1O) provides panoramic information of organizational cost structure for different decision makers and managers.

After the 1940s, most cost management theories thought that cost management was a management activity and should have the general functions of management, namely, forecasting, planning, controlling, evaluating, analyzing and making decisions. Cost accounting is the basis and premise of cost management, and it is the basic work that provides the basis for cost management. The generalized concept of cost management no longer takes cost accounting as the focus of cost management.

American scholar Charles T. Hungry believes that cost management is "the behavior of managers to continuously reduce and control costs while meeting customer requirements." Therefore, cost control activities to reduce costs are the focus of cost management of small and medium-sized enterprises.