Research On The Application Of Target Activity-based Costing In The Construction Project Of Henan Hengyu Construction Company

Since the 19 th National Congress of the Communist Party of China,the development of socialism with Chinese characteristics has entered a new era and entered a new historical orientation.Today,China's economic development is in a key stage from the pursuit of high speed to high-quality development.With the steady progress of the national 13 th five year plan,combined with the domestic emphasis on urbanization,the construction industry as one of the pillar industries,In the country's booming economy today,the status will continue to strengthen.Nowadays,the competitiveness of construction enterprises is embodied in its good profitability,and the strength of the company's profitability lies in the effectiveness of its management mode.If there is no scientific and reasonable management mode,it will be difficult to stand in this harsh market environment.According to the statistics of the National Bureau of statistics,by the end of 2018,the total number of enterprises in the construction industry in China was 95400,including 88435 private construction enterprises,accounting for a high proportion,about 92.7%.In a large number of private construction enterprises,the vast majority are small and medium-sized construction companies,and these small and medium-sized construction companies have a huge gap with large-scale construction companies,especially with state-owned construction companies,in terms of their business scale and cost management level.Based on these realities,we can find out more reasonable and scientific management in line with the characteristics of small and medium-sized construction companies Only in this way can we make it maintain a good benefit in this competitive industry and continue to grow.At present,from the perspective of the cost management thought of domestic economic and social production,both the target cost method and the activity-based cost method have been widely used,and they have brought certain positive effects in the enterprise management,but they have certain limitations and shortcomings in the specific application.If the two advanced ideas are combined,a more comprehensive one will be formed Objective activity-based costing,which is the management idea of ABC,will be more conducive to give full play to their respective advantages and fill their own missing aspects.But at present,the application of the theory in the construction industry is still in the exploration stage,for small and medium-sized construction companies,the application research is still in a relatively lack of situation.Therefore,the text will take the construction project of Henan HY construction company as a case to study the application of the target activity-based costing.Firstly,the background of the construction industry is introduced,and the importance of good management mode for the company's construction project management is expounded.Then,the research and application of the target activity-based costing at home and abroad are introduced,so as to enter the application research of the target activity-based costing in the construction project ofHenan HY construction company.In this paper,the application case is introduced During the research,firstly introduce the current situation of the company's construction projects,then construct the system and process of applying the target activity-based costing in the company's construction projects,elaborate and analyze the specific details of the application process,and then summarize and compare the data.Through the application research of the target activity-based costing in the case company's construction projects,this management method is adopted to solve the company's construction The problems in the traditional management of construction projects prove the effectiveness of the target activity-based costing,and at the same time,it also provides reasonable suggestions for the application of the target activity-based costing in construction projects,which will play a reference role in the promotion and application of this method in the future.I believe that through the research of this paper on the application of the target activity-based costing method in the construction project of the company,it will bring greater advantages to the operation and management of Henan HY construction company in the future,its competitive advantages and the improvement of operating efficiency will continue to appear,and it will bring enlightenment and reference significance to the application of the target activity-based costing method of other construction companies in the future.