Research On The Application Of TDABC In The Cost Accounting Of Construction Projects Of A Pipeline Installation Enterpris

The competitive situation in the construction market is becoming more and more severe.With the gradual maturity of the market bidding mechanism,the price formulation of enterprises must be scientific and reasonable in order to reflect their advantages in bidding.Some construction enterprises adopt the strategy of significantly reducing quotation to improve the probability of winning the bid.The profit space of construction projects has been compressed again and again,and some construction projects even have serious losses after completion settlement.In this industry environment,if construction enterprises want to stand out,they can only manage the cost through scientific and effective cost control methods,improve their own benign competitiveness by reducing the construction cost,and provide enterprises with more profits and quotation advantages.At this stage,most construction enterprises use the traditional cost measurement method for cost accounting.When calculating the cost of construction projects,the direct expenses are simply included in the construction cost,and the allocation of indirect expenses is not considered,which is not conducive to providing reference for enterprise cost control decision-making.Although some construction enterprises use the traditional activity-based costing for cost control,due to the high cost of model updating,they can not actively and effectively control the personalized and complex construction cost.Therefore,finding a cost measurement theory more in line with the actual situation of construction projects has become an important link to promote the development of construction enterprises.This paper applies the time driven activity-based costing to the project cost accounting of a pipeline installation enterprise,allocates the construction activity-based cost by constructing the time equation,compares the calculated cost data with the cost data under the traditional activity-based costing,and analyzes the reasons for the differences.It is concluded that the time driven activity-based costing method can more perfect and accurately present the cost data,more intuitively reflect the effective resource utilization in the construction of enterprises,make the calculation simpler and update faster,and has application advantages in pipeline installation enterprises.On this basis,reasonable suggestions are put forward for the application of time driven activity-based costing in a pipeline installation enterprise: first,we should strengthen the system design and organizational support of cost management to ensure smooth information;Secondly,carry out regular training to improve the level of staff cost management;Thirdly,establish supporting performance appraisal system to improve employees’ participation enthusiasm;Then,strengthen the energy system management and improve the energy utilization rate;Finally,strengthen the design of construction process and digest idle capacity.