Research On Cost Control Optimization Of SX Construction Group Based On Activity-Based Costing

With the continuous changes in China's economic environment in recent years,science and technology continue to emerge on the results of innovation,corporate management concepts and institutional methods are constantly being adjusted and improved,and this adjustment and change in the progress of construction enterprises is particularly slow The At present,most of China's construction enterprises still use the traditional cost accounting method,the project as a unit to carry out accounting,and most enterprises do not determine the appropriate cost control methods,establish a sound cost control system,so the cost of business Control little effect.At the same time,the composition of the cost of construction enterprises in China is also changing,with the engineering of the degree of mechanization continues to improve,the complexity of the construction process continues to increase,also led to an increase in indirect costs.If these indirect costs are not properly allocated and controlled,then the enterprise in the internal resources of the optimal integration and future business decisions will be a series of problems,resulting in enterprises can not be in the fierce market competition continues to develop.For the construction enterprises such as SX Construction Group,the proportion of indirect costs is too large and unreasonable distribution is the main problem in the current cost control.Through the case study of the theory of operating cost method in practice,Activity-based costing This new type of costing approach is applied to the cost control model of the enterprise,which helps to improve the accuracy of the enterprise cost accounting and avoid the distortion of the cost information.It helps to control the non-value-added operations in the project,To avoid duplication of the process;help to optimize the use of internal resources,to avoid waste of resources.Therefore,this paper from the feasibility analysis to the specific case practice of the ABC operating in the SX construction group made a detailed introduction,while in the case with the traditional cost method for comparative analysis,better demonstrated the advantages of operating cost method And according to the existing problems of SX construction group cost control put forward a targeted optimization strategy,in order to achieve the strengthening of enterprise cost control,enhance the comprehensive strength of enterprises in the market competition to occupy a favorable position and other objectives.