Highway Construction Enterprise Dynamic Responsible Cost Evaluation System Research Based On The Activity-based Costing And Earned Value Measure In Our Country

At present, highway construction enterprises are facing increasingly fierce market competition. To survival and develop well in this competitive and challenged market environment, grab the competition initiative, we must give up the loose cost management mode, enhance the enterprise cost management itself, develop the economical method of management, lower the resource consume, and then promote the enterprise's economic benefits. That's the research purpose of this paper.Highway construction enterprise dynamic responsible cost evaluation system takes the responsible cost evaluation as the core, based on the avtivity-based costing and optimized earned value measure. It combines the advantages of activity-based costing, earned value measure and responsible cost management, adopts database online support management and decision-making, realized informatization of the responsible cost evaluation system. This system overcomes some current shortcomings like the cost management method is backward; cost information is incorrect and out of date, etc. Therefore, highway Construction Enterprise dynamic responsible cost inspection system achieves the dynamic Responsible Cost evaluation; provide the enterprise with the effective method to strengthen the cost management; build up a new cost management model for the highway construction enterprise in modern production environment. It has vital importance to promote the application and development of activity-based costing measure, earned value measure and responsible cost theory.During the dissertation process, the paper combines demonstration and criterion, qualitative analysis and quantitative analysis.The paper first discussed domestic and foreign to the highway construction private costs management research present situation, has given the paper research rationale; Next, separately from the highway construction private costs management present situation analysis, and makes the value method highway construction enterprise dynamic responsible cost evaluation system's construction based on the cost of operation law and so on two aspects to carry on the discussion; Once more, elaborated take XL Enterprise as the case and makes the value method dynamic responsibility cost inspection system's implementation based on the cost of operation law, and briefing implementation effect. Finally, summarized the paper research conclusion, namely the construction and the implementation and make the value method highway construction enterprise dynamic responsible cost evaluation system based on the cost of operation law are a system, an effective cost managing method to the highway construction enterprise, and also it's meet the realistic requirements of macroscopic and microcosmic environment developing.