The Research On Project Cost Budget Management Of Hunan Road & Bridge Construction Group Based On Activity-Based Costing

As the central government proposes a "Belt and Road" initiative in 2015,investment in infrastructure will b e stepped up in the future.Compared with the great potential of construction industry in Luqiao District,the level of construction project cost management in Luqiao District construction enterprises is generally low.Budget management is the basis of cos t management,and doing well the cost budget management of construction enterprises is the first prerequisite for Luqiao District construction enterprises to improve their market competitiveness.In this context,this article takes Hunan Luqiao Group’s pr oject cost budget management as an object to conduct a case study.By studying the current cost budget management system of Hunan Road and Bridge,this article describes the current problems of Hunan Road and Bridge Group’s current cost budget management,including the inaccurate preparation of cost budgets,the difficulty of finding accurate reasons for cost variance analysis,the phenomenon of budget slack,and the difficulty of budget process control Difficulties,the main reasons for the investigation are the inconsistency between the main body of budget responsibility and the evaluation object,the division of the main body of budget responsibility is not accurate enough,the cost budget lacks effective evaluation indicators,and the cost budget control is separated from the schedule.Based on the analysis of the current situation,this paper designs a project budget management improvement plan based on the activity cost method.In the budget preparation stage,the process,operation and cost drivers of the pavement project were sorted out,and the operation budget was prepared using the principle of separation of quantity and price,so that the main body of cost budget management and the main body of cost responsibility were consistent.Use the earned value method to comprehensively analyze the progress and cost of the project during the budget execution stage,strengthen the cost budget execution,and use the earned value method indicators during the budget evaluation stage.Through the verification and application of the above scheme through the Jingxi project,the scientific method is explained,and the implementation difficulties and guarantee schemes are proposed,in order to have a certain reference value and reference for the cost management system of road and bridge construction enterprises.The research focus of this paper is to combine activity-based costing and budget management methods and apply them to concrete construction projects in Luqiao District Luqiao District,so as to make the construc tion project budget more accurate and the management method more standardized,it provides certain reference value for the application research of project cost budget management based on activity-based costing in engineering projects.