An Application Research On Activity-based Costing In Construction Company

At present, with the increasingly fierce competition, the construction enterprisemanagement more perfect. Traditional costing management method in accounting forthe center with product, is not conducive to establishing and perfecting theresponsibility system, And because the implementation of bidding and tenderingsystem, the traditional cost management method cannot make reasonable ofconstruction project budget in advance. At the same time, along with the developmentof science and technology, the enterprise more and more high mechanization degree,The indirect costs of construction enterprises in the configuration of the wholeenterprise is more and more resources. Construction enterprises to compression cost,gain a competitive advantage, must have an effective cost management system.The first part of this article first introduces the concept and characteristics ofactivity-based costing. The second part theoretically expounds the activity-basedcosting for our country construction enterprise application conditions and significance.activity-based costing, although has not been widely used in the construction sector,but the application of opportunity and condition is getting more and more mature. Thethird part combined with the specific case provides advice and suggestions for theconstruction enterprises operating cost method.The fourth part is the summary, andput forward the difficulties and suggestions on the implementation of activity-basedcosting.