The Research On Apply Of ABCM In Construction Enterprise

In 21st century, along with science and technology rapidly developing and globalizing competition become more violent, the traditional method of cost management has been strongly challenged for it's instrinsic weakness. Therefore ,a new method of ABCM has become applied and valued.The article based on theory research of ABCM in china and other countries and makes the further study of applying ABCM in construction enterprise by combining qualitative analysis and quantitative analysis. The article firstly states the necessity and urgency of practically using ABCM, and the principle o f ABC which i s regarded as the information supporting system to ABCM and sets up the optimizing net model of activity; Next, it concretely analysis a case of a construction engineering; at last it gives useful suggestions in accordance with the problems existing in practice.It can obviously belive that the article will promote the research in how the increase the profit and competitive power in construction enterprise under the commonly sharp situation in construction areas.