| Since 2015,the added value of China’s construction industry has been decreasing year by year,and the pressure of survival and development of the construction industry is increasing.In this context,if major construction enterprises want to be invincible in the fierce competitive market,they need to strengthen the cost management ability as an effective way,which has a significant impact on the efficiency and energy increase of the whole industry.It is not only an important means to strengthen the competitive advantage and competitive strength of enterprises,but also a key premise to ensure the industry to step into the sustainable development path.This paper takes activity-based costing as the accounting method to further optimize the cost management of enterprise a’s project B.Activity-based costing is based on "activity".Its accounting process can be summarized as resource allocation-activity allocation-product.It further refines the indirect costs of the enterprise and plays an important role in saving production costs and realizing the optimal allocation of resources.In recent years,under the background of national macro-control policy and increasing market competition pressure,a company urgently needs to control its cost reasonably to improve its competitiveness.For a long time,enterprise a has always regarded traditional cost accounting as the main mode of project cost accounting,which has long been unable to meet the objective needs of the development of the times and enterprise development.Therefore,the purpose of this paper is to take enterprise a and project B as the object,based on the comprehensive elaboration of the theoretical knowledge of activity-based costing,to carry out a comprehensive and detailed analysis of the case project cost accounting.This paper first introduces the project cost management of enterprise a,and then discusses the practical application of Activity-Based Costing in project accounting by using qualitative and quantitative cross application methods.The structure and content of this paper can be summarized as follows:first,it briefly introduces the concept of project cost control and activity-based costing;second,it analyzes the current situation of project cost accounting of enterprise a.Through the analysis of the current situation of project cost accounting of enterprise a,the following problems are found:1.The deviation between the actual cost of the project and the expected cost is large;2.The difficulty of indirect cost accounting;3.The unreasonable staffing;3.The introduction of Activity-Based Costing into the cost accounting of project B to carry out empirical analysis.After comparing the results of two methods(traditional cost method and activity-based costing method it is found that the total cost and indirect cost obtained by activity-based costing method are highly matched with the actual cost expenditure,and the application value of this accounting method is affirmed.Fourthly,it puts forward specific optimization scheme to further strengthen the application efficiency of activity-based costing,mainly including:establishing the awareness of cost management of all staff,establishing incentive mechanism,using modern technology such as BIM Technology,ERP software and activity-based costing. |
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