The Research Of Cost Budget Management Of Tunnel Project Of A Enterprise Based On Activity-based Costing Method

With the development of China’s comprehensive national strength,the economic interactions with other countries becomes more close,most enterprises are exploring more effective management methods,and it is more urgent to apply budget management to the daily operation and management of enterprises.Budget management is aiming to monitor the operation process of the whole enterprise through fixed financial indexes,at the same time the financial indexes can evaluate and analyze the operation efficiency of the enterprise.The budget management has the characteristics of data-processing accounting as an internal control mechanism of an enterprise,which reflects its management function of enterprise operation.This paper put forward the list the theory and practical application in tunnel-project of ABC(Activities-Based Cost)method at home and abroad.Then this paper analyzes the existing problems in the tunnel-project of A company by using the traditional cost budget method and explains the necessity and feasibility of applying ABC method to the A company’s tunnel-project.This paper introduces how to use the ABC method to prepare the cost budget of A company’s tunnel-project,at the same time,the relevant management department should be established to cooperate with the implementation of budget method,then this paper expounds the expected effect by using the ABC budget method.Finally,the difficulties in implementing ABC budget method are analyzed and corresponding measures are also put forward.The results show that the implementation process of ABC method can break through the limitations of traditional cost budget method in A company,and the final cost accounting results are more reasonable and accurate.At the same time,enterprises can adjust the actual input cost according to the results of cost budget,and reduce the cost input of non-value-added activities,and improve the overall economic benefits of enterprises.