Research On The Cost Management Of Target Activity Based

In recent years,the government's emphasis on tunnel engineering construction and investment scale increasing,the tunnel engineering projects as part of the construction industry,has the common characteristics of the construction business,therefore,for the tunnel engineering,cost management is the important part in the project construction management at present,the construction industry market competition is fierce,the use of management accounting tools increasingly common,there are also attention about tunnel engineering project Therefore,in the fierce market competition environment,in order to improve the overall economic benefits of tunnel projects,cost savings,it is necessary to establish an effective cost management method.Target cost method and the homework cost method of cost management mode is in after analyzing two methods of cost,give full play to their respective advantages on the basis of a cost management method is formed by it for the enterprise cost management theory research and practice research is of great guiding significance to the target cost method and the homework cost method of cost management model at present has been widely used in many industry,but its application in tunnel construction is still in the early exploration stage.The writing of this paper is through the reading of vast amount of literature,on the basis of predecessors' research,through to the target cost method and the feature of homework cost method respective concept related introduction,combined with A tunnel construction project cost management present situation and problems,the target costing and activity-based costing method in engineering cost management mode the feasibility of the application are analyzed,and expounds in detail the application of target costing and activity-based costing method of concrete implementation steps and methods of cost management mode,established on the basis of the operation,the comprehensive target cost control theory Finally will combine the two cost methods analyzed the effect of cost management mode of the standard cost method and the homework cost method of cost management mode is in after analyzing two methods of cost,give full play to their respective advantages on the basis of a cost management method is formed by it for the enterprise cost management theory research and practice research is of great guiding significance to the target cost method and the homework cost method of cost management mode at present has been widely used in many industry,but its application in tunnel construction is still in the early exploration stageIn this paper,in reference to A large number of literature,the research conclusion,after research the target costing and activity-based costing method of cost management model is applied to A tunnel construction project,can effectively improve the level of cost management in engineering projects through the actual operation cost to the comparative analysis,the cost of target assignment can be more clearly reflect the cost management problems,thus making the responsibility on the cost management of the project divided more clearly,are more on the basis of cost evaluation,for the tunnel engineering construction projects to provide more quality method of cost management.