Application Research Of Target Activity Cost Management Method In X Construction Company

In recent years,with the rapid development of China's economy,people's requirements on the quality of products on the market have also increased.The stable development of the construction industry is closely related to people's production and life and even the production and operation of the society.An emerging enterprise wants to occupy a larger share in market competition,it is necessary to actively to product innovation,and product innovation will lead to the change of the enterprise cost,therefore we can ensure the quality of products at the same time how to make the enterprise benefit maximization has become the current development of social enterprises have to focus on key issues.A good and feasible operation and management cost model has become an urgent need for every enterprise.However,the prominence of targeted activity-based cost management method has brought substantial changes to many large and small enterprises and achieved good results.,therefore,the author will target assignment cost method in the application of small and medium-sized construction enterprises has carried on the further research and discussion,and in the application of a typical construction enterprises,for example,tracking,data collection,summary,finally confirmed the method for this type of building enterprises in the feasibility in practical application,type todays also hope that more enterprises will also be able to in order to guide,to find suitable for their own enterprise cost management method,constantly innovation,refinement cost,realizing the maximization of enterprise benefit,forming good social production mode.Based on the analysis of the construction project of X enterprise,this paper summarizes the main contradiction in the cost management of construction enterprises in China at present,and then shows the positive response and good results of the cost management of this enterprise by the target activity-based costing method.This paper is divided into six parts to elaborate: the first part puts forward the research background of today's society and the urgent need for reform,drawing on the experience and results of domestic and foreign scholars on the research and summary of cost management methods to derive the main research direction of this paper;The second part firstly introduces the enterprise project cost management,target cost method,activity-based cost method and the thinking mode that the target and activitybased cost method can complement each other and the necessity and feasibility of itsoperation.The third part takes the current situation of X company as an example,Introducing the status quo of x company,and discusses some common problems in the current cost management of X company's project construction process.The fourth part introduces the changes and effects brought by X company to the construction project cost management after the implementation of activity-based costing.The fifth part compares and analyzes the data of X company's construction projects after the operation of the target activity-based cost management system,and summarizes Suggestions for further improvement and optimization in the future.In the last part,this paper is summarized,countermeasures and Suggestions,and the application of the target activity-based cost in construction projects are prospected.