Whole-Process Project Cost Management Based on Building Information Modeling (BIM)

The whole-process project cost management based on building information modeling(BIM)is a new management method,aiming to realize the comprehensive optimization and improvement of project cost management through the application of BIM technology.This paper summarizes and analyzes the whole-process project cost management based on BIM,aiming to explore its application and development prospects in the construction industry.Firstly,this paper introduces the role and advantages of BIM technology in engineering cost management,including information integration,data sharing,and collaborative work.Secondly,the paper analyzes the key technologies and methods of the whole-process project cost management based on BIM,including model construction,data management,and cost control.In addition,the paper also discusses the challenges and limitations of the whole-process BIM project cost management,such as the inconsistency of technical standards,personnel training,and consciousness change.Finally,the paper summarizes the advantages and development prospects of the whole-process project cost management based on BIM and puts forward the direction and suggestions for future research.Through the research of this paper,it can provide a reference for construction cost management and promote innovation and development in the construction industry.

Analysis of the Current Situation of Cost Management and Control of Highway Construction Projects

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.

Variable and Invariable,Explore the Value-Creation Techniques of Management Accounting by Benchmarking the Financial Management of Large Enterprises

With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakthroughs in the field of science and technology and the iterative upgrading process of products.The traditional business model undoubtedly fails to adapt to the management needs of modern enterprises,while traditional financial practices and knowledge reserves cannot meet these needs.Faced with sudden technological changes and the emergence of financial sharing,financial robots,etc.,there is an urgent need for financial practitioners to transform from traditional financial accounting to value-creating management accounting.In the future,financial professionals with the ability to embrace uncertainty,adapt to environmental changes,and find breakthroughs in uncertain environments will be the most sought-after by enterprises.This paper aims to benchmark the excellent financial management models of large enterprises and conduct thematic research on financial management in large enterprises.It seeks to explore,in the era of big data management accounting,the road and art of creating value in enterprises.The objective is to provide references for colleagues in the financial field and to explore effective ways to generate value for enterprise management ideas,thus serving as a reference point in the financial transformation journey.

Application Analysis of BIM Technology in Construction Engineering Cost Management

With the rapid development of information technology,Building Information Modeling(BIM)technology has gradually occupied an important position in the construction industry.With the introduction of BIM technology,the cost control of construction projects can be greatly improved[1].The use of this technology can not only reduce the project approval time but also improve the quality of the project.In addition,it can also help the construction personnel to solve the project changes,maintenance costs,insurance rates,and other related issues,so that the operation of the project is more efficient and economical.This paper will discuss the role of BIM technology in depth,and explore the advantages and disadvantages of each link through the research of the project,to provide a reference for the promotion of this new project.By constantly adjusting the application strategy,the goal is to meet the current market demand.

Cost Management and Cost Control of Photovoltaic Projects

With the rapid development of the photovoltaic(PV)industry and policy support,photovoltaic engineering has attracted much attention as a clean energy project.However,the complexity and huge investment scale of photovoltaic projects make cost management and cost control the key to project success.The purpose of this paper is to discuss the cost management and cost control strategies of photovoltaic projects,analyze their importance and challenges in the process of project implementation,and discuss the common cost control methods and techniques in photovoltaic projects,to improve cost management and cost control in photovoltaic projects,and to provide a reference for the sustainable development of the industry.

Analysis of Enterprise Cost Management from the Perspective of Management Economics

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.

Logistics Cost Management Models and Their Usability for Purchasing

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.

The Effect of Executive Management Support and Cost Accountant Competency on CMS Design Effectiveness and Its Consequences： An Empirical Research of Manufacturing Business in Thailand＊

The objective of this research is to examine the antecedents and consequences of cost management systems （CMS） design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on cost information quality is investigated. Moreover, the effect of cost information quality on business success is investigated. Furthermore, executive management support and cost accountant competency are assumed to become the antecedents of CMS design effectiveness. Electronics manufacturing businesses in Thailand are samples of the research. A mail survey procedure via the questionnaire was used for data collection from accounting controllers. The results indicate that CMS design effectiveness has a positive significant effect on cost information quality. Moreover, cost information quality also has a positive significant effect on business success. Additionally, both executive management support and cost accountant competency have a positive significant effect on CMS design effectiveness.

Integrating Activity-Based Costing （ABC） and Theory of Constraint （TOC） for Improved and Sustained Cost Management

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.

Optimal allocation of watershed management cost among different water users

The issue of water scarcity highlights the importance of watershed management. A sound watershed manage- ment should make all water users share the incurred cost. This study analyzes the optimal allocation of watershed management cost among different water users. As a consumable, water should be allocated to different users the amounts in which their marginal utilities (MUs) or marginal products (MPs) of water are equal. The value of MUs or MPs equals the water price that the watershed manager charges. When water is simultaneously used as consumable and non- consumable, the watershed manager produces the quantity of water in which the sum of MUs and/or MPs for the two types of uses equals the marginal cost of water production. Each water user should share the portion of watershed management cost in the percentage that his MU or MP accounts for the sum of MUs and/or MPs. Thus, the price of consumable water does not equal the marginal cost of water production even if there is no public good.

Thinking About the Economic Management of Universities Based on Capital and Cost Management Optimization

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.

Cost management based security framework in mobile ad hoc networks

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.

Study on Ways to Improve Economic Benefits by Strengthening Cost Management

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.

Original research on connotation of the 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.

Analysis on Cost Control in Hotel Financial Management

With the continuous development of the economy, people＇ s income has increased significant and the number of its external travel is gradually increasing, so the hotel companies in China have set up around. However, the hotel companies do not pay attention to cost control then it cannot be in the fierce competition in the market to obtain long-term development. This paper will describe the cost control in the hotel financial management, emphasize the importance and function of cost control in hotel management, reveal the existing problems of hotel cost control, and actively explore the strategy of strengthening cost control.

Cost Management Research Based on E-commerce Logistics Mode

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.

Research on Contract Management and Control in the Process of Project Cost

In the current economic situation, strengthening the contract management of the construction cost has a beautifully role. At the same time, according to construction project cost management, the scientific management of the contract, can promote the reasonable and balanced investment cost allocation in the quality and safety and other aspects of the project, so that the construction project can obtain higher added value, and to further promote China＇ s economic construction and accelerate the pace of the city. This paper first briefly elaborates our construction project cost of the contract management on the present situation, and some problems are analyzed and discussed, and then puts forward some suggestions on the measures and countermeasures for cost management of construction engineering contract.

Human Resource Accounting： Costs and Benefits Analysis

Human resource accounting is related with intellectual capital in literature. This study adds another dimension for human resource accounting field. It is costs, human resource management related costs. Research topic is intellectual capital and human resource costs in human resource accounting. Research question is that human resource accounting is technic of management accounting. Research methodology is the case study approaches. Main result of study is that human resource costs are recorded in financial accounting and this information might be used by human resource leaders and other executives. Further, human resource of company may be recorded as intellectual capital in balanced sheet. Quantity of record might become total compensation of firms. In conclusion, HR accounting is management accounting technic with its support for information role and decision-making role.

Comments on the development trend of the construction cost management in the new period

Building construction projects generally needs a long period, and there are many fixed factors in the process of building, therefore, the management of the project cost is a little difficult. On the basis that the quality of construction is not affected, the effective management of the project cost can effectively control the costs so that the economic and social benefits of the construction unit will be raised, and then continue to promote the development of construction industry in China.

Research on Computer Technology in Construction Cost Management

Computer technology has been comprehensively popularized in all walks of life with its continuous development. The construction cost management industry is surely no exception. To improve the application of computer technology in construction cost management industry, this thesis would respectively discuss and analyze the importance of computer technology application in construction cost management, status quo of computer technology application in construction cost management, measures of improving computer technology application in construction cost management as well as the development prospect of computer technology application in construction cost management. The author is striving to arouse the attention and exploration of relevant departments as well as practitioners in the same industry.