The Activity-based Cost Management And Research For Water Conservancy Project

The research process of the combination of theory and practice, investigation and research, qualitative and quantitative analysis methods. With the water conservancy project in China have entered the high-tech construction stage, influenced by resource, system, market and other factors, increasing the difficulty of cost control, cost reduction and efficiency increasing pressure. In order to alleviate the severe situation of enterprises, enhance and maintain long-term competitiveness of enterprises, China’s water conservancy project enterprises need to continuously reform and innovation of the current cost management mode. Work from the different angle research of water conservancy project cost, the rational allocation of resources, optimize work process, in order to enhance the efficiency of water conservancy project oriented, to the enterprise long-term sustainable development as the goal, with the accounting accuracy, strong durability, high use value cost fine management mode, effectively improve the level of cost management of water conservancy project, truly realize the maximum sustainable use of natural resources and economic, social benefits.Study and cost of operation of water conservancy project, summarizes the theory of cost management, system node management theory and the theory of the comprehensive budget management; and then combined with the actual situation of the Yellow River silt dyke engineering, aiming at the existing problems in the cost management work and asked the causes, put forward the construction of fine management mode of operation the cost, and the mode of the target, principle, feasibility, content system and characteristic are discussed; finally discusses the preparation work of water conservancy project cost fine management mode before implementation and the specific implementation process, the implementation of refined management mode of operation cost of the water conservancy project expected effect and security of water conservancy project cost fine management mode for the smooth implementation of the measures, water conservancy project enterprises to reduce cost, enhance international competitiveness and laid a solid foundation, has strong application value.