Research On The Cost Management Of Construction Project Of R&D Center Under The ABC Method Of Company A

In recent years,the growth rate of the construction industry is very quickly.According to the relevant data of the construction industry in the National Bureau of Statistics,the growth rate of the gross outpLut at the construction incdustry has been steadily 5but it is a continuously declining from 2013,while the output value is high but the income is low.Not,the market economy system and national economic policy are swirling,and with the r apicd economic growth,the quality requirement threshold is getting higher and higher.In order to achieve high quality requirementstwe need a efficient change,a management change and work management method changel.Do as from rough to fine management.The construction environ onment facing the pioblem which is the construction industry is complex,the number of employees is huget the development situation is good,but the competition among the industry is very strong.The resource consumption is high and construction cost is huge.Most enterprises still use the traditional accounting and old management methods in accounting cost accounting and managem ent.So it is a difficult issue to ensure the quality of construction as well as to complete and calculate according to the schedule required by the owner,and to reduce the cost reasonably to increase the benefit of the enterprise.Obviously,the traditional cost accounting method has not met the demand.In order to calculate costs more accurately,enterprises need to introduce more appropriate methods to assist the cost management of enterprises.The core of Activity.Based Costing emphasizes the concept of "activity volume".Introducing this method can confonn to the trend of the times,and promote the cost management level to a new grade.Especially for production-oriented enterprises,it plays an instructive role in cost accounting and cost management.Activity-Based Costing is rnot only a cost accounting method,but also an advanced cost management meth od.Taking A large constru.ction company as an example,this paper introduces Activity-Based Costing method to calculate and analyze the coinstruction project of R&D center of A company as a pilot project,aiming to improve the efficiency of enterprises to analyze the cost composition so as to save and control the costs.This article first introduces the research results of Activity-Based Costing method by domestic and foreign scholars,then expounds the concept and basic principle of Activity-Based Costing method of Company A,which extends to the simple theory of cost and cost management.Then the traditional cost method and Activity-Based Costing method are compared and analyzed the raw data.Following the decomposition of the construction cost,the project is regarded as a single project and then decomposed into some samall project units by introducing the construction project of R&D center.The small unit is divided into sub-projects,and sub-projects continue to be divided into smaller sub-projects.The branch engineering corresponds to "product",while the sub-project corresponds to "operation center".Layer by layer cocoon stripping and silk drawing,accurate accounting of the project activity cost.According to the accounting data of R&D center project by A company,the enlightenment results to A company will be obtained,and the corresponding suggestions are put forward for construction industry to adopt Activity-Based Costing method in construction process,so as to reduce cost and increase efficiency and expand market share.