Activity Based Costing Method Applied On LZH Project Of ZG Enterprise

With the accelerated development of economics and town construction,the amounts of construction enterprises are increasing rapidly,and the completion among enterprises is getting fierce.Facing the economics environment full of opportunity and challenge,if the construction enterprises want to obtain more projects,they are bound to take the way of offering lower price to win the bid.In the case of constant income,the level of construction project cost management determines the level of enterprise's benefit,the importance of cost control is more and more highlighted.Activity based costing as a new and reasonable accounting system can help construction enterprises to master more accurate cost information and reduce the resources waste and cost.Most of construction enterprises are the small and medium-sized,theirs management models are not perfect,and as well the research on project cost management in construction enterprises is less.Therefore,this paper selects a specific project of a medium-sized construction enterprise as a research objective and improves its cost management model.This paper is divided into four parts.The first part mainly introduces the background and significance of the topic,the activity based costing related literature review,the main contents and methods of this paper.The second part is relevant theoretical basis,mainly introduces the theories of construct project and basic principles of activity based costing,and compares the activity based costing and traditional costing.Through the analysis of cost accounting of construction enterprises,put forwards some problems on present cost accounting of enterprises.The third part introduces profiles of ZG Company and LZH project,as well analyzes the methods and existing problems on cost accounting of LZH project.The fourth part presents the application of activity based costing in LZH project,from the design of this project to activity based costing in the cost calculation of 1# building,at last compares the differences between plan cost and activity based costing in calculating the cost of rebar service centre in 1# building.Through the research of this paper,I draw the conclusion that activity based costing applied in construction enterprises is feasibility,it can solve the problems of enterprise project cost management to a certain extent,Improve the level of project cost management in general,and then achieve the purposes for increasing enterprise profits and strengthening the competitive of enterprise.Construction enterprises can spread in some partial projects before making some measures,when some other conditions areperfect then widely used.