Activity-based Costing Management Model In Construction Projects Cost Management Applied Research

This paper from the management of construction enterprises cost of the actual situation facing, using Activity-based cost management thinking, Activity View of the construction project cost management problems encountered in the re-examine and identify the root causes of problems and explain further proof Activity-based cost management of the construction project cost arguments in the application of significance, before the actual construction enterprises, and raised operating cost management in construction enterprises in the project cost management model used to solve problems.The content of the paper is divided into five parts, the first is the introduction, including the study of this part, the need to solve the problems and ideas. The second part, Activity-based costing managementmodel applied to the construction project cost management theory analysis, cost management operations use the main mode of thinking, Activity-based costing management model's advanced nature and limitations of Activity-based costing managementmodel in construction enterprises in the project cost management the necessity and feasibility. The third part, the cost of construction enterprise project management description and analysis of the present situation, pointing out that the construction project cost management and the reasons for the problems and solutions. This part of the construction project management, including the concept and character and general procedures, the cost of construction enterprises cost structure, classification, the construction project cost management and the reasons for the problems, propose countermeasures. The fourth part is the focus of this paper, the main mode of Activity-based costing managementin construction enterprises in the project cost management the actual use of activity-based costing and management model of the program design, case analysis, operational cost management model in construction project management in the enterprise should attention. The fifth part, summed up by that mode of Activity-based costing managementin building projects under construction, with the application of necessity and inevitability, that operating costs in the management model construction enterprises in the project cost management effectiveness conclusions and the issue needs to be resolved .The contribution of this paper is that the Activity-based cost management principles and methods used in construction enterprise project cost management, cost management of the construction project cost management operations, and came to the Activity-based cost management in construction enterprises in the project cost management effectiveness.