Study On Cost Accounting Of Construction Enterprises Based On Activity-Based Costing

At present,due to the adjustment of the national economy,China's economy into the new normal,capital market and virtual economy active and the lack of real economic funds,resulting in the scale of fixed asset investment has been reduced,the construction task of a substantial reduction.With the increasing competition in the construction market,the continuous development and extensive application of the advanced construction technology has changed the production mode of the enterprise,resulting in a relative reduction in the direct labor costs,while the indirect fee has been diversified and relatively increased trend.Has brought challenges to traditional costing and cost management methods.The emergence and development of activity-based costing can fit into this form of change,which opens up a new realm of costing and cost management.Activity-based costing on the distribution and composition of a more scientific and rational division,on the one hand makes the cost accounting more accurate,on the other hand,the cost control also has a positive role in promoting.Based on the theory of ABC,this paper takes JG Engineering Company as the research object.From the survey results,the current cost management model of the project still adopts the traditional cost management mode of production site management.At the same time,combined with the advantages and limitations of implementing ABC in China,the necessity and feasibility of implementing the activity-based costing method in China 's construction enterprises under the current market environment are put forward.This paper first elaborates the related concepts and basic principles of activity-based costing,and then compares with the traditional cost method to analyze the similarities and differences between the two methods.With regard to the specific application of ABC in construction enterprises,this paper takes JG Company S Building Decoration Construction Project as an example.The first step is to decompose the construction task of the project,identify the operation and cost drivers,Operations center.The second step is to combine the cost-based theory with the relevant theory of activity-based costing,and draw the results and compare with the cost information under the traditional cost method to explore the exact cost of each operation in the fine decoration project The The third step is to dynamically monitor the actual application of the activity cost method in the project,and find the problems and difficulties in the process of construction project.The fourth step,for the problems in the application of targeted and operational countermeasures,the company in the future to undertake the project in the full application of activity-based costing method of accurate pricing decisions and project construction process to provide some practice of cost control Guidance and lessons learned.Finally,it is expected that this study will help to understand the importance of cost of nonproductive expenditure and,through the activity-based approach,deal with nonproductive expenditure for preliminary exploration;On the other hand,through the preliminary exploration and research on the application of ABC in the construction industry,China's construction enterprises have fundamentally reduced the cost to improve the efficiency and enhance the cost management level,but also for the activity-based costing in the construction enterprises Application and promotion to provide a reference example.