Application Of Activity-based Costing On Project Cost Management In F Housing Construction Project

With the implementation of China’s new urbanization strategy,China’s construction enterprises have ushered in a good development situation,which is both an opportunity and a challenge for them.It is very necessary to study the application of activity-based costing in the whole process cost management of construction projects under the background of the defects of traditional cost accounting.Firstly,the thesis fully expounds the research status of the theory and practice of project cost management and activity-based costing at home and abroad,and then introduces the related theories of construction project cost management and activity-based costing,which lays a foundation for the research.From the perspective of project cost management,the thesis takes F project as the research object,introduces the specific situation of the project,analyzes the problems and causes in the cost management of the project,and thus explains the feasibility and necessity of implementing activity-based costing in the project.Then the thesis introduces the idea of applying ABC in F project.First of all,part of F project is selected for specific analysis.Then,the construction process and operation procedure of this part are introduced.Then,the project structure is decomposed,and the operation layer of the sub-project is sorted out.Then,according to the situation of sorting,the choice of cost drivers is studied,and the operation center is established.Then,on the basis of the above analysis,this project is calculated with activity-based costing,and the calculation results are compared with the original results,which shows the advantages of activity-based costing in project costing management.Then,it analyzes the project with activity-based costing method and finds out the non-value-added activities and the reasons behind them.Finally,it analyzes the problems in the implementation of ABC in F project.Then,in view of the above problems,put forward suggestions for the company.At the end of the thesis,the thesis concludes that ABC has irreplaceable advantages in project cost management.Then,it explains the shortcomings of this study and puts forward the direction of further research.