Research On Construction Project Cost Management Of KY Power Group Based On Activity-xbased Costing

As far as the country is concerned,energy is the foundation of social development and economic construction,and electricity,as an important clean energy,plays a huge role in modern society.In recent years,in order to meet the public demand for electricity and promote the sustainable development of economy,China has invested more funds and resources in power engineering.However,with the application of new technology and new materials,the construction cost of power engineering is increasing,and power construction enterprises are also facing huge cost management pressure.Exploring new cost management mode,adopting new cost management method,and promoting the cost saving of electric power enterprise project have become an important problem to be solved in the process of electric power project construction.Based on the research of construction project cost management at home and abroad,this paper takes the project construction cost control as the starting point,takes the power construction project of KY power group as an example,uses the effective theoretical research method,introduces the Activity-Based Costing into the original single objective costing management mode of the group,integrates the advantages of the implementation process of the objective costing method and the refined accounting of the activity-based costing method,To improve the construction business process and realize the overall control of the construction project cost.The main content of this paper includes the analysis of the current situation of the construction project cost management of KY power group.The analysis confirms that there are many problems in the implementation of the original single objective cost method,such as the inaccuracy of cost accounting,the disconnection of cost management and construction activities.In order to effectively improve the above problems and realize the cost management of the whole process,from the original extensive management mode to the mature and reasonable intensive management mode,it is necessary and feasible to integrate the Activity-Based Costing into the original cost management method.Based on this,through the case study of the project construction cost optimization scheme based on activity-based costing,this paper analyzes the effect of the implementation of activity-based costing and the problems that should be paid attention to in the implementation process.Finally,the paper puts forward the implementation guarantee measures of Activity-Based Costing in the cost management optimization process of KY power group.The application of activity-based costing optimizes the cost management mode of KY power group.The group can make decisions based on more accurate data,reduce non value-added operations and reduce business risks;achieve the goal of cost control on the basis of ensuring project quality,increase the economic benefits of KY power group and enhance the core competitiveness of the group.At the same time,the implementation of Activity-Based Costing in KY power group also puts forward methods other than traditional ideas for the implementation of cost control in power industry...