The Exploration Of Landscape Engineering In Costing Control With Activity-based Costing

This paper mainly analyzes the existing problems and causes of the cost control of landscape engineering,summarizes the basic theories and methods about the landscape engineering,focuses on the application of the cost-of-operation method,and then combines the case of Wen Jin New Town,Tian Lang Yu Hu Greening Project,This paper discusses the application of ABC-based costing,and its effect in greening engineering,analyzes the problems and summarizes the following results:1.The activity-based costing method clarifies the specific costs of each operation consumed in the process of landscaping and the proportion of each operation in the total cost,providing enterprises with authentic cost information to facilitate business decision-making.The cost of planting,digging,planting and irrigating the trees needed to plant trees is higher than that of shrub planting.3.57%: 0.85%: 4.81%: 11.57%,which provides the basis for post-construction control.2.The activity-based costing method clarifies the inefficient and cost-effective costs of product consumption.The project cost of planting trees is 2472.5 Yuan and the cost of planting shrubs is 1555.75 Yuan.The results show that the benefits of planting trees are far lower than those of planting shrubs.3.Activity-based cost control method based on cost drivers,accurate allocation of indirect costs,such as human resources costs and management costs,to facilitate cost control.The ratio of shrubs to trees is 6.2: 3.8,the total cost of green plants is 3.45 million Yuan,the project settlement is 3.9 million,the profit rate is 13.04%,the profit ratio is 13.04%,Compared to the use of the traditional cost control method,the case of the profit margin increased by 6.92%.4.Activity-based cost control method significantly improved the profitability of enterprises,through the implementation of operating cost control method,Royal Lake three profit margins compared to Wen Jin Metro 7.43%,increased to 16.83%,than the traditional cost control method doubled many.The results show that the use of activity cost control method in the garden project can provide more accurate cost information for the enterprises,clarify the inefficient cost and the cost of efficiency,provide a reliable basis for cost control,make the enterprise decision,improve the profit rate of the enterprise,Enhance the market competitiveness.