Research On Transmission Project Cost Management Based On Activity-Based Costing

Transmission line construction is an important part of power grid construction.It is not only a carrier for power transmission and distribution,but also the basis and guarantee for the normal operation of power system.Power transmission construction projects are mainly responsible for power construction enterprises.Cost control is of crucial significance to power construction enterprises.It is the key to whether power transmission line projects are profitable and relates to the survival and development of power construction enterprises.In this dissertation,the cost control of transmission construction project based on ABC is studied.By identifying and dividing the transmission construction project operations,the resource flow is clarified,and the operation center cost allocation model is set up based on the analysis of operation motivation.Analysis.Then,this dissertation combines the actual construction cases,the use of operating cost method for the cost allocation,this dissertation also put forward the transmission construction project work center segment operating cost method of thinking,and developed based on the ABC method of cost control assessment.At the same time,this article also put forward the requirements of setting cost control standards of construction projects based on ABC,insisting on the dynamic management of project cost control and improving the level of logistics service support,In the transmission construction project provides a guarantee.Finally,the dissertation puts forward the conclusion and put forward the expectation that ABC should be applied to transmission construction project better.