The Operating Cost Method Is Applied Research, Project Cost Management

With the purpose of improving the cost management of the construction corporations and enhancing the economic profit of the construction project, this dissertation makes a deep research on the cost management.FoUowing are the main contents in this dissertation.1, The feasibility of Activity-Based Costing in the cost management of the construction projects,and the project cost accounting method based on Activity-Based Costing will greatly improve the accuracy of the construcion project's cost information.2, Penetrated the management of construcion corporations and the cost control into the activity-based plane.Under the activity-based cost system , cost can be easily controlled and can be analyzed through activity-based method. Thus we can find out the value added activities, the nonvalue added activities, the low efficiency work in the process and can provide cost support for the process rebuild.Moveover,it also can help to find those twisted cost data, and help to the correct decision-making.3, Through the process planning to the project cost management system, we can optimize the cost management process and can make various departments and posts's cost management responsibilities clear.Take the network and the finance software as the technical method and the platform, has changed the project management beween various departments and information , also it sped up the transmission speed, and enhanced the information accuracy and the reliability4, According to cost expense's characteristics of the construction project ,take the contract resilience detailed list as the cost management object, subdivides under the clear single item to the working procedure establishment project cost plan. The financial department plan account .Also the plan cost and the actual cost can be compared, thus we can promptly discovered the cost difference, proposed the correction method, and the cost can be continually improved; Through the cost plan,it is clear to the cost control target. Because all the staff strengthened the cost process control,the projects can effectively reduced the consumption of all kinds of resources and cost expenses.This dissertation will be of some help to find an effective cost management method for building construction and by the application of it in the construction to enhance the economic profit of the corporation and improve the development of it.