Research On Project Cost Control Of A Construction Company Based On Activity-based Costing

Nowadays,China’s economy has entered a new stage of rapid development,but also during this period,economic development encountered a bottleneck.In such a special stage,if an enterprise wants to stand out from the fierce competition,one aspect that cannot be ignored is the improvement of its own cost management level.Similarly,the construction industry is also facing new opportunities and severe challenges.Activity-based costing redistributes activities and is a reasonable resource allocation method.The activity-based cost method tracks the activities of the operation center in real time and dynamically,provides timely and effective feedback on the cost information,and comprehensively evaluates the cost of resource consumption.This article mainly from the perspective of ABC theory,taking A construction company as the case background,analyzes the status quo of its project cost control in detail,and focuses on the step-by-step explanation of A company Z project cost control scheme based on ABC method.It also analyzes Expected effect of activity-based costing in project cost management of company A.Finally,the four aspects of establishing a cost control concept,improving the cost management informatization level,establishing a sound assessment mechanism,and cultivating professional management personnel are the guarantees for the application of ABC in Company A.Activity-based costing is a leading cost management model.At present,it has been maturely applied in manufacturing and logistics industries,and can also achieve corresponding cost control effects in the construction industry.Through investigation and case study,this paper aims to provide some practical significance for the application of the activity-based cost method to construction enterprises in China,so as to achieve the goals of accurate bidding in bidding and effective control of construction costs in project implementation.