Research On Application Of The Activity Based Cost In LJ Company Engineering Project

The traditional cost calculation mode already can not meet the requirement of the development of construction enterprises,because of the economic and production capacity of gradual change,make more and more construction enterprises in the development bottleneck,have to say that traditional era has become the past,is a new scientific and technological progress,and is suitable for cost calculation model for the steady development of enterprises.If the enterprise wants to have a foothold in the market,it is necessary to meet the challenge,constantly cultivate its core strength,and the key is to implement cost reduction strategy.So,if you want to improve the creative ability,this kind of measurement model requires the introduction of homework cost method,activity-based costing method is adapt to the new production environment,and is a breakthrough in the development of cost accounting,it is to work as the core,but also for the distribution of indirect expenses standard is multiple,according to the different cost drivers fee will be reasonably Shared by a product,it can correct indirect cost allocated reasonably,to avoid the problem of cost information distortion.Enterprises to adopt the homework cost method can not only get the cost of accurate and useful information,for the enterprise management decision and cost control will be,too play a role.At the same time also can change the negative factors,traditional cost can better control the cost.The advantages of homework cost method is to be able to waste caused by the unreasonable use of resources to make effective control,so as to reduce the total cost of construction,to the enterprise to create a good development momentum.Make the enterprise faced no problems because of cost lead to the plight of homework cost method for enterprise construction progress and overall operations has played a very good supervision effect,promote enterprise the good momentum of development.Bridge project is built in this paper,based on LJ company as a case,explores how the homework cost method in the cost control in the application,first of all,the homework cost method of construction companies background significance and the research purpose is introduced in detail.Then put forward some relevant concepts,operation cost method and cost control related to some theoretical basis and on the simple introduction of the project,the cost composition and calculation method of the project are introduced.Then about LJ case implementation,tells the story of how it is your homework cost method is applied to the cost control,then the homework cost calculation and the traditional cost calculation method of comparing the results and final conclusions.On the one hand the homework cost method is applied to the project cost control in the process of performance evaluation,shows that the homework cost can bring beneficial effect,but also to explore out the homework cost method applied in the engineering project cost control also exists some problems.Finally,according to the analysis of the causes of questions,and puts forward specific Suggestions,and obtain some enlightenment.All in all,homework cost method application in the engineering project cost control is just a try,hope I can make constructive Suggestions to other enterprises.