Research On Application Of Time Driven Activity-based Costing In Cost Management Of Prefabricated Building

Compared with traditional buildings,the fabricated building has many advantages,such as energy saving,emission reduction,green environmental protection,industrial production and rapid construction.It adapts to the trend of rapid development of modern housing construction.Although our country has carried out research work on the assembly building,but compared with developed countries,the integrated assembly building in our country.Tt’s relatively low,prefabricated construction cost is high with traditional,seriously hindered the rapid development of prefabricated construction and large-scale application.To strengthen the internal and external cost control and management of the company is an effective way to reduce the total cost of the product and improve the economic efficiency of the enterprise.In this regard,by analyzing the cost structure of fabricated building products,the steps and processes of customized production and field hoisting construction,the cost control measures based on time driven activity-based costing are put forward.Research content as:Firstly,combing the current research status at home and abroad,analyzing the existing problems in the current assembly building cost management,and summarizing the main solutions and measures.Secondly,the concept of time driven cost method is elaborated in detail,and the basic elements and implementation steps of time driven activity-based costing are analyzed.Thirdly,based on the existing research results of project cost management at home and abroad,the time driven activity-based costing method is applied to analyze the cost components and cost of assembly construction project components production stage,component transportation stage and component lifting stage.And then,the cost comparison between the fabricated building and the traditional cast-in-place is analyzed in detail from four aspects,including the technological process,the labor cost,the cost and the construction period.The detailed calculation and analysis of the three aspects of manpower cost,cost and construction period are carried out with an example.Finally,through the above cases,we summarize the implementation measures of cost control of assembly enterprises based on time driven cost method,and clarify the implementation steps of time driven activity-based costing.