Research On Construction Cost Management Of FJ Project Based On Activity-Based Costing

Based on the theory of activity-based costing,this thesis studies the construction cost management of FJ projects,analyzes the problems existing in the construction cost management of FJ projects,and proposes corresponding and reasonable solutions,reduce the construction cost of the project and increase the profit of the projectThe FJ project was constructed by Construction Company A.Construction Company A is a professional service provider in the engineering field.Its main business is building construction and construction machinery and equipment leasing.It has developed rapidly in recent years,but its current project cost management cannot meet the needs of lean management.This thesis analyses the current situation and existing problems of proj ect cost management in Construction Company A.Then it analyses the obstacles of Applying Activity-based Costing in FJ project,and puts forward the scheme.Through the application of the activity-based costing method in the construction process of the FJ project,the causes of cost deviation was found and the project cost control was improved.Through the dynamic control of proj ect costs during the construction process,the final actual cost of the FJ project has a significant savings over the budgeted cost.After the completion of FJ project,'the cost analysis by the activity-based costing method reveals that other non-value-added operations still exist during the operation,and should be eliminated in the future proj ects.Finally,it is expected that an example can be provided for the application and promotion of activity-based costing in construction enterprises.