Research On The Improvement Of Project Cost Managemen Based On Activity-Based Costing For GJHZ Company

With the economic globalization opening up and the implementation of reform and opening-up policy, China’s construction industry developed rapidly. In recent years, the cost management of project in China’s construction industry mostly in project units. However, most construction companies still use traditional cost measurement model and management methods, with the continuious development of society, the continuous improvement of construction machinery mechanization, the proportion of indirect costs of construction mechanization increased, the emergence of new management models, enterprise exposed many problems, the common problem is the work of costing account in the enterprise is postponed, actual costs are difficult to control with precision, it is difficult to optimize integration of internal resources. In this thesis,GJHZ company is selected as research object, there are many problems too,in order to avoid the drawbacks of traditional cost to the enterprise, it is recommend that GJHZ company adopt a more reasonable cost accounting system.On this thesis, the first of all in the introduction, discusses the research background, significance, methods and innovations and related documents. Second part is the construction project cost management and the theory of ABC Foundation, analyzes the feasibility of the ABC building industry business and advantage. Third part in real companies——GJHZ company as an example,nalysis of cost accounting and management of the company’s shortcomings and deficiencies, mainly in the unreasonable situation exists on the overhead. Part four, main GJHZ companies are calculated project cost under ABC, enterprise project conducted a study on improvement of operation cost method and analysis of construction products, jobs defined Center, identification of cost drivers, the establishment of operating systems.Finally clculated project cost under the activity-based cost method, and compare with the cost of traditional cost method. Concluded that enterprises adopt the activity-based costing can effectively reduce the cost, realize the management efficiency. Fifth part complete project cost management GJHZ company proposes feasible suggestions and problems in practical application of activity based costing. The last is the conclusion part of the thesis.For GJHZ company, a large proportion of indirect costs and irrational distribution of construction enterprises, activity-based costing method is an accounting method, but also a management model. Its core idea is "consume activities, activities consume resources". Meanwhile, activity-based costing as a more advanced method of cost accounting and cost management mode, help GJHZ the company’s cost accounting, optimization of business processes and cost structures, reduce non-value-added jobs in the construction,to avoid the waste of resources in order to reduce the construction cost, enhance the competitiveness of enterprises, realize the enterprise’s operation and development of the strategic objectives.