Research On Project Cost Accounting Of Construction Enterprises

With the rapid development of economy and the increase of investment scale of fixed assets in our country,the scale and quantity of construction enterprises are expanding,and the status of construction enterprises economy in our national economy is getting higher and higher.However,the promulgation of various real estate restrictions in recent years has also brought about a greater impact on the construction industry.The competition among construction enterprises is becoming more and more intense,in order to stand out in the increasingly fierce market competition,how to choose the reasonable cost accounting method,carry on the accurate cost accounting,save the cost reasonably and improve the profitability has become the urgent matter of the moment for the construction enterprises.In this paper,on the basis of referring to the related research situation and theoretical concepts,combining theory with practical cases,taking m project of a construction company as the research object,through the follow-up and field investigation of M project,by using the methods of Literature Research,field investigation,case analysis,qualitative analysis and Quantitative analysis analysis,this paper analyzes the basic situation of company A's M project and the problems existing in cost accounting,combining with the activity-based costing method,the cost data of this project is analyzed,and the cost of m project is calculated through the steps of resource and activity identification,motivation analysis,cost collection,cost accounting,etc.,compare the amount of activity-based costing with the traditional costing,and analyze the reason of the difference.Through activity-based costing,the M project cost accounting is more accurate,and the cost is reduced to the lowest possible.Finally,the paper puts forward some improvement suggestions to the project cost accounting of construction enterprises to help them optimize the cost accounting.I hope that through the study of this paper,it can provide reference for the cost accounting of the same or similar construction enterprises,help the construction enterprises to improve the accuracy of their cost accounting,reduce or eliminate the non-value-added activities,and save the cost,then improve the company's profit and profitability,improve market competitiveness.