Research On Construction Cost Control Of Decoration Project Based On Activity-based Costing

With the continuous improvement of people’s income,people’s demand for material life and spiritual life is increasing day by day.The importance of building decoration industry in life,the expansion of the architectural decoration industry market size,but the number of architectural decoration industry in China market is reducing year by year,the number of enterprise in architectural decoration industry from 2017 in 14.5,by 2022 is expected to reduce to 12 m,a total of 2.5 enterprise is dissolved,or be merged.The traditional building decoration construction company takes labor intensive as the main development mode,takes the team as the production unit,the cost accounting method is single,uses the traditional cost accounting results as the evaluation criterion of cost control.At the same time,experts and scholars on the building decoration project cost management between the correlation and cost control in the construction process of the research results are very few.The cost control based on activity-based costing has been widely used in modern enterprises,but it is mostly used in logistics industry,machinery manufacturing industry,hospital and medical industry and other fields.The case analysis of construction industry is very few,and the application of architectural decoration industry is even rare.This paper first introduces the current cost control situation of the domestic building decoration industry,analyzes the cost control situation of the building decoration project,introduces the research status of traditional cost method and activity-based cost inside and outside France,and expounds the main content,research purpose and research method of the paper.This paper describes the theory of cost division and cost control in the construction process of architectural decoration projects,explains the key points of activity-based costing,compares the traditional costing method with activity-based costing method,and expounds the advantages of activity-based costing method in cost control of architectural decoration projects.Based on the analysis of activity-based costing,it is concluded that activity-based costing has wide applicability in building decoration industry.Combined with the case analysis of M project,it analyzes the problems existing in cost control and determines the necessity of the implementation of activity-based costing method in M project.To M project,then set up on the basis of homework cost method of cost control design,in view of the construction target and the target of cost control,design cost control method based on homework cost method,project cost data collected for the processing,the homework cost method and traditional cost method of cost data contrast analysis,To test the rationality and effectiveness of activity-based costing in the application of concrete construction decoration projects.It is found that the traditional costing method is difficult to give effective methods and results for the control of indirect cost,while activity-based costing method has significant advantages in the control of project indirect cost and project whole process cost.Through the study of M project activity-based costing method,it can be known that activity-based costing method can effectively solve the disadvantages of traditional costing method that emphasizes post management in architectural decoration projects.And activity-based costing is not only the construction decoration project in the process of real-time management of the project management method,but also an advanced management concept.The implementation of activity-based costing can allow employees to fully participate in the process of project cost control,and provide objective data support for management decision-making.Figure [10] table [19] reference [61]...