MQ Construction Engineering Company Based On The Project Cost Business Accounting To Application Research Under Activity-based Costing

With the development of our economy and large-scale began to invest in real estate industry,the state gradually let go of the engineering construction market,to support construction engineering industry,construction industry in the national economy has now occupies the important position.The 12 th five-year plan situation,also makes a new living environment in industrial construction,gradually to complicate,informationization,but the construction industry also has many problems,including high labor intensity,low barriers to entry and high automation,cost control is not accurate,this makes many enterprises faced with risks and competition.At present most of the construction enterprises adopt the traditional cost accounting method,but as the change of social environment and internal environment,industry,the introduction of bidding system,develop the internal incentive and constraint mechanism,the indirect cost gradually increase the emergence of problems,such as enterprise using the traditional cost accounting method cannot meet the needs of cost control.Homework cost method is a new kind of cost calculation and management methods,to provide enterprises with relatively accurate cost information,strengthen the cost management,in manufacturing and logistics industry is relatively common.Construction industry to strengthen the company's own competitiveness and the ability to increase benefits,you need to introduce new management method of cost accounting,homework cost method reference to the construction enterprise,the defects can be overcome by the method of traditional cost accounting,reduce unnecessary expenses and losses,cost control,to strengthen enterprise's competitiveness and sustainability.This article applies the method of combining theory and case,the first is the review of the literature of homework cost method at home and abroad,the introduction of the concept of homework cost method and its related theory,the second specific to MQ shack ditch township water supply project construction engineering company as an example,the analysis of MQ construction engineering company is currently in the project cost accounting on the current situation and existing problems,and discusses the feasibility and necessity of activity-based costmethod.Last homework cost method application to MQ boarding-houses ditch township water supply project construction engineering enterprises,through the homework cost method to the cognizance of the decomposition of the project and work,make the project more clear,at the same time,because of the job that can eliminate some cross similar assignments,remove non-value added work.On the allocation of indirect costs,not in the original output distribution method in accordance with the project,but by classification and homework assignments cost center library,then according to the different allocation rate distribution,which make project cost calculation more accurate.Through calculation,under the homework cost method effectively saved money,meet the goals of a company authors efficiency.MQ activity-based cost method makes the company have mastered more accurate project cost information,to overcome the traditional mode to the defect of the total project cost breakdown engineering calculation,so that the company's engineering project cost effectively and more targeted,help enterprise resource allocation will be improved at the same time,improve the level of project cost management,realize the profit maximization.The conclusion of this article is for the homework cost method in the construction engineering company provides some reference value for practical application.