Application Of Target Cost Approach And Activity Based Cost Approach To RT Construction Company Integration

In the whole construction industry of the whole country,the number of small and medium construction enterprises is huge,the scope of construction projects is wide,the continuous development of small and medium construction enterprises has undoubtedly promoted the economic development of the construction industry.RT company belongs to the typical small and medium construction enterprises,from a single large construction enterprise.To undertake part of the project,to now gradually strengthen its own core competitiveness,with a variety of construction qualifications,through a fair and fair public bidding system,to win the bid,but RT company does not objectively look at the bidding way,blindly lowering the bid price,only to win the bid,in this way,the profit space will be compressed,under protection On the premise of the quality of the project,it is particularly important to manage the cost of engineering more scientifically and rationally.Only the integrated planning and cost management of all the resources to be used in each project will be better developed for RT company.First,this paper introduces the background,purpose and significance of the study.Through the search and reading of relevant literature at home and abroad,this paper mainly reviews the theoretical research and time operability of the theory of target cost and activity-based costing,and provides a theoretical basis for further research.Secondly,RT company is selected as the research object of this paper,to find out the problems in the cost management of the company,and in view of these problems,after analyzing the necessity and feasibility of the implementation of the integrated cost management method in RT company,it puts forward the target cost in RT company from the traditional cost management method.The new method of cost management based on the integration of law and activity-based costing is changed,and the method is applied to the reconstruction project of RT company after the Kwok Kwok village of Southern Kuo Kok in 2017.Finally,the traditional cost management method and the integrated cost management method are compared,and the implementation effect of the integrated cost management method is expounded,and the corresponding safeguard measures are put forward,then the conclusions and shortcomings of this paper are obtained.