Research On The Application Of Activity-Basecd Costing In Engineering Project Cost Management

Engineering construction industry is an important pillar industry of the national economy,with the development of science and technology,the automation and information of production process,gradually increasing of indirect cost proportion,the traditional cost calculation method can not meet the needs of engineering enterprise cost management.As a kind of more advanced cost calculation and management method,the activity-based costing method has been researched and practised in many fields by domestic and foreign scholars,its advancement and feasibility have been proven.In this paper,firstly,the research background and domestic and abroad status of activity-based costing and engineering project cost management were elaborated,related theories of activity-based costing were introduced.Then,the related concepts of engineering project cost management were summarized,the existing problems in the present engineering project cost management were discussed,the feasibility of the application of the activity-based costing method in engineering project cost management was analyzed.After that,the activity-based costing method was introduced into the engineering project cost management,engineering project cost management model based on activity-based costing method was constructed,the activity and activity-based center were confirmed,activity-based costing pool was established,the cost summary table of activity-based costing pool was drawn,the activity-based drivers was selected according to the principle "product consumes activities",the activity-based drivers rate was calculated,the cost of activity-based costing pool was distributed,the total cost of the engineering project was calculated,and management optimization analysis and performance evaluation were conducted.Finally,a road engineering project was taken as an example,specific test data was obtained from it,the road engineering project was broken into road and drainage project,the detailed process about the collection of the resources which were consumed by activities to the corresponding activity-based centre and the distribution of activity-based cost of the various activity-based centres to the item project was described,the item project cost and of the engineering project total cost were concluded.According to calculation result in the case,resource drivers,activity-based drivers and activity-based optimization were analyzed,performance evaluation was conducted by AHP method,and the traditional calculation method was compared with the ABC method.The feasibility and effectiveness of the application of the activity-based costing method in engineering project cost management were verified.It has some guidance and reference value.