Research On Cost Control Of China Railway A Project Based On Activity Based Costing

Nowadays,with the rapid development of China,infrastructure construction is still the core driving force for economic development.The railway,highway and bridge as parts of the infrastructure construction,their significances can be imagined.But at present,most of our construction industry is still using the old cost calculation methods and management tools.This often occurs in the work where the cost is difficult to accurately control the value chain optimization,resulting in an increase in construction costs,lower profits,slow construction process and a series of problems.At the same time,with the increase in the degree of construction mechanization,the proportion of indirect costs is relatively increased,so the traditional cost calculation method is more unrealistic.In this case,the modern railway and bridge projects require a more advanced cost-controlling management approach.The emergence of activity-based costing makes us have a solution to the current problem.Activity-based costing,as a more advanced costing method and cost management control method,can well promote the management and control within the construction enterprise,and it can help the enterprise management to develop the correct strategic policy as well.It plays a key role to strengthen the enterprise's sustainable development.This article is based on this point of view to carry out research.This paper first analyzes the current situation of the construction industry and the research significance of the problem,and analyzes the current situation of the cost control of the China Railway A project,by using the form of a questionnaire to carry out targeted research on the project.Then draw the conclusion,and lead to the advantages of operational cost method and the feasibility of the use.In the subsequent calculations,we merge homogeneous operations to determine the cause of the cost of operations,while the main work of the bridge project is divided into eight operation centers.The indirect costs of their reasonable allocation in the various operations makes the cost calculation more accurate.Finally,this paper designs a complete set of cost control system program for this project.For the prior,while and after with a detailed cost control program and the difference analysis,and finally finds a reasonable improvement measures.At the end of this paper,according to the cost control method,the corresponding safeguard measures are put forward,so that the method can be carried out effectively.This paper is aiming at drawing the attention of the construction industry such as railway and so on,to improve the precision of the cost calculation and reduce the production cost,which can play a certain reference to the current and future cost management research.