| In the era of economic globalization,China’s economy keeps pace with The Times and develops rapidly,among which the development of construction industry is the most prominent.The construction industry has become one of the important pillar industries in China’s economy,and it has become the key position in China’s national economy.With the deepening of economic globalization,domestic construction enterprises are growing like bamboo shoots after a spring rain.However,behind the rapid development of the construction industry,followed by the increasingly fierce market competition.The number of construction enterprises in China has increased sharply,and the market has almost reached saturation.At the same time,with the further acceleration of China’s reform and opening up process in the 21 st century,a large number of powerful foreign construction enterprises enter the Chinese market to seize the market share together.Foreign high-quality construction enterprises with their complete management system,abundant capital strength,and the advanced construction technology,to the local construction enterprises in China has brought great impact.In addition,due to China’s increased control over the real estate market,policy changes have brought the construction industry into a period of adjustment,and construction enterprises are facing greater challenges.In order to gain a place in such a fierce market competition environment,it requires construction enterprises to constantly increase their competitiveness to cope with the rapidly changing market form of the construction industry.At present,China’s construction industry is facing the situation of high cost,how to reduce the project cost has become one of the indicators reflecting the competitiveness of enterprises.Firstly,this paper summarizes the research results of domestic and foreign scholars and describes the engineering project cost and its control theory.On the basis of this theory,it introduces the related concepts of the engineering project cost control method--activity-based costing.Then,by introducing activity-based costing into the cost control system of a construction project under construction of DY Construction Group as the case object,the traditional cost method used by the company is compared and analyzed,highlighting the advantages of activity-based costing in the cost control of engineering projects.Finally,combined with the investigation results of DY Construction Group’s project cost control status quo,this paper puts forward constructive suggestions on the existing cost control problems of DY Construction Group.As a complex and tedious business,construction project cost control is a difficult task.In order to break through the development bottleneck of the current construction industry,China’s construction enterprises only have a comprehensive cost control system,the use of advanced cost accounting methods,to achieve full participation,in order to reduce the cost of the project to the minimum,and ultimately achieve the goal of enterprise profit maximization. |
