Hydropower Construction Project Cost Determining Method Study Based On Activity-Based Costing Analysis

With China's development of market economy and further opening of construction market, our country building economy has gradually among integration into the world economy. The implementation of"Code of valuation with bill quantity of water conservancy construction works"marked a turning point of reform in cost of China water conservancy construction works. It made transition of the norm issued by the State from mandatory and regulatory to Guiding and referential. Cost determined by norm cannot provide accurate cost information for advanced construction enterprise cost management system. There is a call for a new method to determine the cost to reflect its management level of advantage in quotes price and make Cost management system more perfect. Therefore, this paper carried out the activity-based costing method in hydropower engineering construction enterprise cost management application research work.Combined with the construction characteristics of water resources and hydropower engineering in water conservancy and hydropower project cost management status, this article first analyzes the problems of the valuation methods in construction enterprise cost management existing in used in current of our country water conservancy and hydropower projects; Points out the necessity needs reform of the method of determined the cost, puts forward the research purpose and significance of the article; Through to the activity-based costing method research in the domestic and foreign research situation and application situation, introduces the basic concept of activity-based costing, analysis the calculation principle of activity-based costing and management thoughts in activity-based costing, established the model of Activity Based Costing. Comparative Analysis the calculation principles and Applicable conditions of activity-based costing and of traditional cost method. All this for the activity-based costing method in the application of water resources and hydropower engineering construction enterprise lays the foundation.Comprehensive above research, Put forward water conservancy and hydropower engineering cost calculation method based on activity-based costing. It through the analysis of the constraints such as the construction engineering project characteristic and construction environment impact; Define activities and determine the resource type of all activities need combined with the construction plan. And then allocate resources; determine the quantities of resources, estimate activity productivity and activity durations. Depending on the resource cost per unit time and use the duration of the operation to calculate cost of activity. This method can accurately estimate the project cost and response to the real cost of the project.Research performance reviews of activities cost center. Analysis earned value method to detect the accuracy of cost information and apply on cost control and cost accounting, correct the deviation in Implementation plan timely, and provide experience and data information for future cost estimates, make construction enterprise cost management to form PDCA cycle, to gradually increase the level of enterprise management.At last, introduced the specific application of cost determining model and method...