The Research Of Cost Budget Management Of Tunnel Project Of G Road And Bridge Enterprise Based On Activity-based Costing Method

Along with the prosrey of our economy,science and technology,the competition for road and bridge construction eterprises is intensifying.Cost competition is especially important in this competitive market Traditional cost budgeting which has many disadvatages does not meet the noods of the road bridge construction entaprises.On the one hand,it simply resets the cost to the various departments,which is unable to show the relationship between the resource and the cost.On the other hand,traditional budget methods only focuses on the financiat indicators of cost budget,which can not provide enough reliabe information for the management to make decisions.Thus,the traditional cost budget can’s adapt to the development of modern road and bridge construction caterprises.Therefore,activity-based cost arises at the historic moment as a more scientific and effective cost budget method.It comes from the operational level and traces back to the sources consuning of the road and bridge construction activities,which makes up for the deficiency of the traditional method.On the basis of research at home and abroad,budget management,activity-basd costing cost budget management and relative theories of budget management of construction project are elaborated in this article.Based on the analysis of G company and the tunnel project cost budget mangement status this article points out that the company in the tunnel project cost budget management,the problems in the operation cost budget in the tunnel and the neccssity of the implementation of the project cost budget management.Improving G company tunnel project cost budget management system of budget implcmentation of activity-based cost method and taking the company as an example for typical tunnel project are analyzed by the activity-based cost method and traditional cost method repectively.At the same time,the results of two methods arc compared,It is concluded that the superiority of activity-based costing method and the shortage of the traditional cost method The paper also puts forward useful suggestions for the budget control and evaluation of tunnel project cost.The expected effect of the cost budgeting of tunnel project and the safeguard measures for the implementation of the project cost method of tunnel project arc also displayed in this Paper.