Study On The Application Of ABC To Cost Control Of The Construction Project

With the development of science and technology, the automation of producting process, the developing of information technology and system complexity, the diversity & variability of marketing demand, integration of world economy, fierce competition and internationalization, all have been mentioned are promoting new enterprise management, promoting the formation of new business concept. Market is controlled by the seller has been changing to be controlled by the buyer, the communications between the engineering firms and end users are much more direct, the company's producting flexibility requirements more stringent than ever.In the conditions, the modern construction projects must adopt a much more advanced managing system to standardize the processing of management, set up a much more scientific organizational structure, enhance the ability of controlling the cost, and improve enterprise's profitability. The cost of operating methods is a method which is used to strengthen the company's cost management, is used to establish a processing of continually updated system, futhermore it can help companies to develop the right strategies, can response to marketing competition, also can achieve sustainable development. The scholars of the operating cost method in many areas to research and practice has proved its advanced nature and feasibility.Firstly,in this paper, the theory of the costing system was analysed and contrasted to the traditional cost controlling systems, the shortcomings shows up. Later, this paper introduces the operating cost method in the study and the application of this method at home and abroad. Thirdly, the paper introduces a new concept: the operating cost compared with the development processing of project and this paper enhances the introduction of the operating cost method and process integration point of view. At last, through the analyzing the characteristics of the project, I get a point that in the Project Costing application is feasible , from the perspective of the three stages of cost control analysis of costing of the project cost control applications. We can use the operating cost method information which is based on the operating management during the processing of reengineering, and also we use cost analysing method to measure performance grade, and provide protection for the processing of managing approach.In this paper, the costing system is analysed systematically. The paper rises the costing system is a new idea and method which can be used in analysing the cost management of projects. This method emphases on both practice and theory, combines with the present status of managing in construction field, tries to guide the study of Engineering Cost Management's Theory and Practice.