| Currently,China’s economic work is focused on its efforts to promote national economic transformation.As one of the pillar industries in China,the construction industry has provided a strong role in promoting improving the quality of development and accelerating the realization of transformation.In the construction industry,the number of small and medium-sized construction enterprise is more,the distribution range is wide.Small and medium-sized construction enterprises is an indispensable part of the industry.With the increasing acceleration of China’s economic transformation,the existing cost management mode cannot meet the development needs of small and medium-sized construction enterprises themselves.Therefore,small and medium-sized construction enterprises need to build a scientific and effective cost control system,so as to improve the market share and enhance the sustainable development ability,and gain advantages in the fierce competition.When this article sorts out and analyzes the cost status of the A Area reconstruction project of Deyun Construction Company and studies the problems existing in the cost control process,it mainly adopts the field investigation method,quantitative and qualitative method and comparative analysis method;The application study of the activities-based cost method in A Area reconstruction project is based on the necessity of this method and the basis of the feasibility study.This paper expounds the specific application process of the activities-based cost method in detail:First,the characteristics of the project as the standard of the center;Then collect and allocate the cost,judge whether there is a difference between the planned cost,analyze the cause of the difference,and provide reference for the subsequent adjustment of cost control measures;Finally,the cost control effect of the project is analyzed to highlight the positive role of the activities-based cost method in the cost control process of the project with accurate data.At the end of the article,in order to further guarantee the realization of cost control objectives,to provide reasonable suggestions for the smooth application of activities-based cost method in A Area reconstruct project.Based on the research on the application of the activities-based cost method in A area reonconstruction project,this paper analyzes the application effect of the cost control based on the activities-based cost method,and hopes to provide a reference for Deyun Construction Company to strengthen the cost control.The paper has 13 figures,45 tables,and 64 documentations. |