Dynamic Responsibility Cost Management Of LC Building Using ABC/ABCM Method

At this stage,the market in China’s construction industry is fiercely competitive,and many construction companies continue to lower their bidding prices in order to pursue sustainable development.On the premise of ensuring the quality of the project,improving the level of cost management is an effective way for enterprises to achieve sustainable development.The purpose of this article is how to improve the cost management level of construction enterprises,reduce construction and installation costs,improve economic efficiency,and finally occupy a place in the market competition.The way to improve the cost management level of construction enterprises can be accomplished through the use of activity-based costing,activity-based cost management,and responsibility cost management systems.This article first makes corresponding theoretical research on activity-based costing,activity-based costing management and responsibility costing management theories,narrating in detail the concepts,methods and work processes of the three,deeply analyzing the relevance,advantages and disadvantages of the three,and exploring the three In the application analysis field of the author,the three are compared and integrated to form an activity cost management system,which provides theoretical support for the improvement of the cost management level of construction projects.Secondly,actual cases are introduced.The current situation of LC Building Construction Company is that it has always used the traditional quota management mode,which has obvious disadvantages in cost control.The specific problem is that the project management fee and enterprise management fee are unevenly distributed,which cannot truly reflect the project cost;the project is non-value-added operations and low value-added The cost of efficient operation is high,and the cost management wastes production resources such as materials and labor during the construction process;the responsibilities,powers,and benefits of project management personnel are not unified,and the project cost management lacks the corresponding evaluation system,and there are three shortcomings in total.Finally,in the construction of pile foundation projects,the enterprise adds the level of operation to the cost calculation in accordance with the method of activity-based costing,establishes a library of people,resources,and homogeneous operations,and reasonably allocates project management fees and enterprise management fees to sub-projects.Calculate the real costs of sub-projects in a summary;use activity cost management to optimize the input of value-added operations and non-value-added operations,reduce costs and increase efficiency,and solve the first two shortcomings of the cost management of the LC Building Construction Company.In order to increase the reliability of the implementation of management measures,the project applies the dynamic responsibility cost management method of the operation to clarify the budget index responsibility,and the responsibility,power,and benefit are closely combined to realize the dynamic monitoring and assessment of the operation responsibility cost until delivery,and pass the sub-project The cost control carried out has greatly increased the enthusiasm of the construction participants to find the "best path to reduce costs and increase efficiency",and efficiently solve the third problem of construction enterprises.From the perspective of implementation effects,the operating cost management system has reduced resource occupation and consumption,and improved operating efficiency;the LC Building project cost reduction ratio of 6.36% has been achieved.This article mainly starts from the process of LC building’s pile foundation construction,and uses activity-based costing,activity-based cost management,and operating dynamic responsibility cost management systems to conduct in-depth research and discussion on the cost management of LC building construction company from point to surface,and obtain the activity-based costing method.After being integrated with activity cost management and dynamic responsibility cost management,it can solve the conclusion that enterprise cost management is out of control and improve economic efficiency.It provides effective activity cost management cases for construction enterprises in my country,and greatly promotes the management level of construction projects.Technological innovation capability.