Application Research Of Target Cost Method And Activity-Based Cost Method

In recent years,with the continuous deterioration of the urban water environment,the government's emphasis on the construction of water pollution remediation projects and the scale of investment have also increased.As part of the construction industry,the water pollution remediation project has the characteristics that are common in the construction industry.Therefore,for water pollution remediation projects,cost management is an important component of engineering construction management.At this stage,the market competition in the construction industry is extremely fierce.In recent years,affected by national policies,projects related to water pollution remediation projects have received much attention.Therefore,in the fierce market competition environment,in order to improve the overall economic benefits of water pollution remediation projects and save costs,it is necessary to establish a set of effective cost management methods.The cost management model combined with the target cost method and the activity-based cost method.It is a cost management method based on the comparative analysis of the two cost methods and giving full play to their respective advantages.It has great guiding significance for the theoretical research and practical operation research of enterprise cost management.The cost management model combining target cost method and activity-based costing has been widely used in many industries,but its application in water conservancy construction projects is still in the initial exploration stage.Based on the previous research,combined with the introduction of the respective conceptual characteristics of the target cost method and the activity-based costing method,combined with the current situation and problems of the cost management of water pollution control engineering in Suzhou City.The feasibility of the application of the cost management mode combining the target cost method and the activity-based costing method in the water pollution remediation project is analyzed,and the cost management mode combining the target cost method and the activity-based cost method in the water pollution remediation project is elaborated.The specific implementation steps and methods have established an operation-based,comprehensive target cost control theory.Finally,the implementation effects of the combined cost management model are evaluated for the two cost methods.Through reference to a large number of literatures,this paper draws relevant research conclusions,and applies the cost management model combining target cost method and activity-based costing method to the water pollution improvement project in Suzhou City,which can effectively improve the overall project department.The cost management level can more clearly reflect the problems of cost management through the comparison of cost data,which makes the division of responsibility of the project more clear.Provide a better quality management method for water pollution remediation projects.