Research On The Improvement Cost Management Of Construction Project Of G Road And Bridge Engineering Group Based On Activity Based Costing

With the deepening of China's reform and opening up,a great deal of breakthroughs have been made in social and economic areas.China's construction industry is developing rapidly.Meanwhile,opportunities and challenges often coexist.At present the development of China's road and bridge construction enterprises is not as good as expected.Cost management,an important part of enterprise management,has many problems.It mainly manifested in the lack of strategic guidance,professional organizational guarantee and lack of cost management.Facing these problems,our road and bridge enterprises must change their original traditional cost control ideas and combine more advanced cost management theory with specific highway construction projects.In view of this,this paper takes G Roads & Bridges Company's highway project cost management as the research object.It analyses the current situation and existing problems of G Roads & Bridges Company's cost management,and on this basis,establishes a cost management system based on activity-based costing.The main conclusions are as following:(1)The central idea of activity-based costing is to distinguish the cost of products reasonably,to transfer the original product perspective to the activity perspective.In this way,all indirect costs can be collected reasonably to the activity center,and the information of the activity can be collated and analyzed,so that each cost can be found and justified.(2)After the implementation of the activity-based cost management system for the expressway project,the cost control becomes more and more detailed,which can improve the overall management level of G Roads & Bridges Company and the profit level of G Roads & Bridges Company.(3)In order to ensure the full use of the activity-based cost management system for the enterprise,it is necessary to create a good environment for the enterprise from the perspectives of management concept,organization construction,system construction,personnel training and so on.