Research On The Application Of Resource Consumption Accornting In Construction Project Cost Managemeng Of X Construction Company

Since 2015,the concept of supply-side structural reform has provided a new opportunity for the development of the construction industry.As a result,the growth rate of domestic construction enterprises continues to increase,and the industry competition is becoming more intense.Small and medium-sized construction enterprises must be attached to high-quality,low-cost products,in order to stable development and growing.Construction project is the core product of construction industry and the key of cost management.In order to ensure that enterprises can stand tall,construction enterprises need to improve the accuracy of construction project cost accounting,while ensuring the efficient operation of dynamic cost management.This paper is based on the related concepts and theories of resource consumption accounting(Resource Consumption Accounting,abbreviation RCA)and construction project cost management.Firstly,this paper analyzes the necessity and feasibility of applying resource consumption accounting in construction project cost,and then analyzes the same content in the case of enterprise x construction company.Secondly,it applies resource consumption accounting to the cost accounting of the completed dormitory construction project of x construction company,and applies PDCA cycle method to carry out dynamic cost management to the result of calculation.Finally,the paper extends the result of the application of resource consumption accounting in the case project,and puts forward the enlightenment and prospect of the application of resource consumption accounting in the cost management of construction project.The application of resource consumption accounting can analyze the composition of construction project cost from the perspective of resource consumption,carry out long-term dynamic cost management from the resource gathering point and the surplus production capacity,and improve the resource utilization ratio,to optimize the allocation of resources and enhance the competitive advantage of enterprises.