Project Cost Control Based On Time-Driven Activity-based Costing

In China's economy,the construction industry occupies the position of the central industry,and its infrastructure projects can promote the development of all walks of life.With the increase of infrastructure investment,the development of China's construction enterprises is getting better and better.As the reform of the production and operation mode in various fields is going on in China,the production and operation of construction enterprises are facing greater challenges.In order to stand firm in the competitive market environment,the construction enterprises need to pay attention to the most is how to get the highest revenue with the lowest cost.Therefore,what kind of cost control method can be used to control the cost of construction project more effectively is an important factor that construction enterprises in China should pay attention to.At present,most construction enterprises still use the traditional cost measurement model in cost accounting.When calculating and measuring the production cost of engineering,direct expenses are directly included in the production cost of engineering,and the distribution method of indirect expenses is single.With the passage of time,many changes have taken place in the production environment,resulting in the traditional cost accounting method and the current situation of construction enterprises are not suitable,resulting in construction enterprises may be at a disadvantage in the market,or even be eliminated.The practice results of activity-based costing(ABC)in some manufacturing industries are satisfactory,and its application scope is expanding gradually.The construction enterprises in China can also try to introduce ABC theory.However,although the domestic theoretical system of cost measurement method has been relatively perfect,most of the theories are also theoretical,not used in the project,lack of practical basis.Therefore,how to apply the theory of cost measurement in line with the actual situation of construction projects and combine it with the cost control of construction projects is the direction of our research.This paper takes the theory system of activity-based costing and time-driven activity-based costing as the entry point,introduces the actual project of the construction enterprise,and calculates the project cost.This paper introduces the concept of cost control,and points out that the key of construction enterprises is how to use two cost methods to control activity-based cost.In the cost control to find the most basic factors,to find the main cause of high cost.At the end of this paper,through the two kindsof activity-based costing on the impact of cost control,some effective countermeasures and Suggestions for construction project enterprises.Of course,there are still many immature aspects in the application of the two activity-based costing methods,which need to be further studied.