| The contribution of the construction industry to the national economy has been increasing,and the number of construction enterprises has also been increasing.The competition among state-owned construction enterprises,private construction enterprises and foreign-funded construction enterprises in the Chinese construction market has been intensifying.In a more complete market environment,the refined cost management mode helps to reduce the cost of enterprises,and becomes an important way to improve the cost-benefit ratio of construction projects.The pipeline construction project is difficult and involves many operation centers.The use of activity-based costing for cost management is an important support for the implementation of refined cost management in pipeline construction projects.The application of Activity-Based Costing in construction enterprises can collect activity-based costing more precisely,avoid the defects of traditional cost management mode,and provide practical decision-making reference for enterprises to strengthen cost control,cost planning,cost prediction and cost analysis.This paper examines the applicability of activity-based costing in pipeline construction projects and the problems it faces in practice,and regards activity-based costing as the method and carrier of fine cost management,it has great significance of theoretical innovation.In this paper,the literature research method,case analysis,mathematical analysis and other research methods.First of all,this paper uses the literature research method,through combing the domestic and foreign literature,analyzes the main theoretical research results at home and abroad,explains the main connotation of activity-based costing and its application steps,this paper analyzes the relationship between activity-based costing and the concept of fine cost management.Then this paper use case analysis method,based on the case of A enterprise’s pipeline construction project,on the basis of collecting A enterprise pipeline construction project cost management data,in-depth analysis of A pipeline construction project cost management status.Then this paper uses the method of mathematical analysis to construct the analytic hierarchy process(AHP)model to evaluate the implementation of activity-based costing(ABC)in A enterprise pipeline construction project,through the analytic hierarchy process(AHP)model,the subjective evaluation conclusion of experts is transformed into objective evaluation conclusion,and the cost management effect of implementing activity-based costing is measured,the results show that the cost management effect of the current A enterprise pipeline construction project is low in the aspects of cost prediction,analysis and planning,and there are some problems,such as unreasonable organization structure,difficult to determine the cause of operation and low efficiency of cost management.Finally,this paper puts forward the corresponding countermeasures and suggestions for the existing problems. |
