Research Construction Activity Based Costing Based On Project Cost Control

With the rise of emerging industries,the economic and social environment is undergoing tremendous changes,and competition is intensifying.Faced with such a volatile environment,the problem that Chinese construction companies urgently need to solve is how to highlight their own cost advantages and obtain long-term development.If construction enterprises want to achieve the ultimate profit target,they must strengthen the cost control of construction projects,grasp the core advantages of enterprises,and seek the long-term cost competitiveness of enterprises.Therefore,in order to correctly formulate a competitive development strategy based on the external environment and its changing trends and internal resource conditions,so as to obtain a sustainable competitive advantage,Chinese construction companies must establish a clear cost control system for construction projects.This article first summarizes the relevant theories of construction construction project cost control,and then describes the general status of construction construction projects under the operation cost method,and further analyzes the main problems and existing problems in the current construction construction project cost control under the operation cost method.The reason.Secondly,a case analysis of the cost control of the J company’s DW project is carried out.The basic situation and main problems of the company’s DW project are specifically explained,and the feasibility and necessity of changing the cost control method are analyzed.Reconfirm,collect,allocate,and disclose the project cost,and compare and analyze the calculation results with traditional cost accounting methods,and find out the advantages of the operation cost method in the cost control of construction projects,and then propose the operation cost method.Countermeasures and suggestions for optimizing the cost control system of construction projects.This article aims to summarize the cost control system suitable for construction projects by applying the operation cost method to the cost control of construction projects,hoping to play a reference role in the cost control of construction projects with the same nature.