Research On Cost Control Of XinDa East Bay Peninsula Project Based On Activity-based Costing

At present,in China,where the economy is developing rapidly,the construction industry is still an important support to promote economic development and urban progress.At the same time,civil buildings are an important guarantee to promote the urbanization process and improve people’s life quality.With the improvement of construction mechanization degree,the dispersion of cost deviation is more significant,and the accuracy of cost calculation is facing new challenges.At the present stage,the traditional cost calculation method is still widely used in the production and living practice,which is not conducive to the advance of advanced management method,not conducive to the eradication of the malpractice of inaccurate calculation.Therefore,this paper discusses based on the combination of cost control and activity-based costing.Firstly,the background of the current construction industry and the research significance of this problem are described,and the research status,methods and contents are introduced.Secondly,it elaborates the theoretical basis related to ABC,including a series of theoretical studies on the basic concept and application principle of ABC.Find the overlap point of construction project cost control and activity-based costing and construct the construction project cost control program based on activity-based costing.Thirdly,this paper analyzes the case of cinda dongwan peninsula project,expounds the construction of activity-based cost control system of cinda dongwan peninsula project,including the cost management status of construction project introduction,and analyzes the feasibility of using activity-based cost method in this project.The implementation objectives and principles of the construction project cost control based on activity-based costing are established.The construction of construction project cost control organization based on activity-based costing is studied.The implementation process of construction project cost control based on activity-based costing is designed.Then,the key links of cost control of xinda dongwan peninsula project based on activity-based costing are studied,including the identification of activities in the workflow of cost control and the establishment of activity-based cost center.The determination of cost drivers technical analysis,specific determination of cost drivers;Specific determination of cost drivers;Collection and distribution of activity-based cost,determination of the allocation rate of cost drivers,calculation of activity-based cost accounting results;Data analysis of activity-based costing.Finally,from the perspective of improving consciousness and transforming activity-based cost control,strengthening the whole-process activity-based cost control,strengthening the detail work of activity-based cost control,and perfecting the activity-based cost control guarantee measures,this paper puts forward the activity-based cost control guarantee measures for xinda dongwan peninsula project.In this paper in order to promote the real estate industry as a representative of the construction industry,promote efficiency of cost management,enhance management effectiveness,improve the measurement accuracy,reduce invalid waste,etc.,makes the cost management is more suitable for the requirements of the new environment of market economy development and agree with the goal of modernization construction enterprise management,for the present and future cost management research can play a certain reference function.