Research On Construction Project Management Of Z Construction Company On Activity-based Costing

At this stage,the domestic and foreign economic situation is grim.As a pillar industry,the construction industry has become an significant keypoint to ensure China’s stable economic growth.in the last few years,the development of the construction industry has both opportunities and challenges.Although the gross output value keeps rising,the growth rate of the gross output value and the profit growth rate have slowed down,and even have negative growth by 2021.The construction industry has large volume,long period,wide cost management scope and complex construction environment,which are affected by many factors,which together lead to difficult cost management of construction projects.Moreover,with the enhance of the mechanization level of the construction industry,the cost pattern has also changed.In order to achieve the development targets of high standard and quality,it is indispensable to reform the cost management method.The activity-based cost rule provides a new idea for construction enterprises to break through the bottleneck of cost management,provides enterprises with richer and more accurate cost information,optimizes the construction project management process,reduces the project cost while ensuring the construction safety and quality,and achieves cost advantage in the fierce market competition.Based on domestic and abroad literatures,this article correlates the theory and status of application of ABC,summarizes related theories of cost management and ABC,compares ABC with traditional methods,and arranges the content and features of cost management of construction project.Then,taking Z Company as the object,and finds that there are some problems in the process of cost management,such as inaccurate budget,single indirect cost distribution mode,no layer by layer decomposition of cost assessment responsibility,and no judgment on the value-added of construction process.After analyzing the applicability of activity-based costing in Z company,aiming at the problems found,the cost management process is designed and optimized based on "activity".At the same time,accounting with the cost data of H project,and the accounting results are compared with the conventional methods.Finally,the obstacles to the promotion of activity-based costing in the construction industry were prospectively analyzed,and puts forward to ensure the successful promotion of activity-based costing by strengthening internal publicity and training,promoting from part to whole,and establishing a standardized activity-based information management system.This paper integrates the ABC into the actual construction project cost management mode of Z company,It is hoped to improve the project cost management level of Z construction company,achieve a competitive advantage in terms of cost,and provide reference for the construction industry to implement activity-based cost management mode.