Research On Application Of Target Activity-based Costing Method In Construction Project Of H Construction Company

At present,China’s reform and opening up has entered a crucial period.The national economy has shifted from a high-speed growth phase to a high-quality development phase.As an important part of the national economy,the construction industry has experienced rapid growth over the past three decades.At the same time,it faces the problems of economic globalization,fierce market competition and rapid technological change.It is difficult for the traditional extensive management model to adapt to the needs of today’s development.Although many construction companies are aware of this problem,the traditional management model is still deeply rooted,cost management and accounting methods are still limited to unit engineering as a cost object.This extensive management and accounting method can not provide accurate and true cost information,nor can it provide efficient cost management and decisionmaking information for the company’s leadership.For the above reasons,enterprise management requires a new and more applicable cost management method.The target activity-based costing method is a relatively new cost management method that combines the target cost method with the activity-based costing method.It combines the advantages of both to provide theoretical and practical guidance for construction project cost management in construction enterprises.However,the application of this method in construction projects is still in the exploration stage,and it is necessary to carry out in-depth research.In this thesis,I will analyze the implementation of the target activity-based costing method with the case of a single construction project.First of all,in the introduction,the background,the significance,the situation,the content and the methods of this research are discussed.The second part mainly expounds the relevant theories of the target activity-based costing method.The third part mainly introduces the overview of the case company,as well as the status quo of the project cost management and analysis of the existing problems.The fourth part takes a single concrete construction project as an example to analyze the application of the target activity-based costing method in the case company construction project.The fifth part summarizes the role of the target activity cost method in improving the management of H company and proposes the safeguard measures for implementing the target activity-based costing method.The sixth part puts forward the conclusions of the paper and points out the shortcomings and prospects for the future.Through the research and analysis of the case company construction project,the target activity-based costing method is operable in the construction enterprise.Through the target activity-based costing method,it can promote the transformation of project management personnel’s management thinking,improve the guidance of the target plan,help the enterprise to carry out accurate cost accounting and effective management,and optimize the construction operation process.Therefore,the overall project cost management level of the enterprise is enhanced,the vitality and competitiveness of the enterprise are enhanced,and the business objectives and development strategies of the enterprise are realized.