Application Research On Activity-Based Costing In Project Management

Project plays an important role in economics. How to manage them efficiently is a great challenge we must face. This article focuses on the application of Activity-Based Costing in project management to solve problems such as: lacking of plans, being systemless, not accurate and not in time.Through studying theory and practice, the standardization research method is conformed, and an "aim-method " analysis is adopted to design technology. From the fundamental theory of the Activity-Based Costing, this article scans project management using the 'View of activity" to impose that having not research on activity is the inherent reason of the above problems. So the application of Activity-Based Costing in project management is not only logical but also necessary. Then, with the guidance of Systematic Theory, Value Chain and Business Process Reengineering, this article establishes a model "Activity-Based Project Management" (ABPM) . What's more, the basic process of this model is regulated: "distribution twice, three layer analysis and implementing by all members during whole life cycle ", and this is just the innovation of this article.The research will promote the comprehension on Activity-Based Costing and provide more efficient ways to implementing project management. This article gives useful reference to the practices of projects.