| The construction project is an industry with capital intensive, labor intensive and lowdegree of automation. Using activity-based costing in construction project can solve theproblem of distortion costing information, help to reduce the cost, optimize the projectmanagement process and improve the productivity.This thesis is divided into four parts. The first part is the introduction; developmentof activity-based costing system and its application in construction project are summarized,and put forward the research background, research significance and research procedure ofthe application of activity-based costing in construction project. The second part is aboutthe basic theory of activity-based costing and general procedure. Through the comparingbetween activity-based costing and the traditional cost method, the activity-based costingis proved to be more scientific, more valuable for business and management than thetraditional cost method. The third part is about construction project cost characteristics,cost composition and the status of cost control in construction project. The necessity andfeasibility of implementation of activity-based costing in construction project is analyzed.And the principles of implementing activity-based costing in construction project aredescribed. The fourth part is case analysis. The application of activity-based costing incost control of construction project is discussed. This thesis adopts the engineeringquantity list as the foundation to define activities, set activity centers and calculate costdriver rate. Through the comparative analysis of calculation results, the activity-basedcosting is proved to be more scientific and more valuable for construction project costcontrol. This thesis also puts forward some of the unsolved problems in implementingactivity-based costing in construction project. The purpose of this thesis is trying toimplementing activity-base costing in construction project and to prove its effectiveness. |
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