Research On The Application Of Activity-based Costing In The Project Cost Management Of DY Construction Company

As the economy develops continuously,construction projects face greater competition in the market.The construction unit should make full leverage of the advantageous features of project cost management and enhance management.Only in this way,can they keep a firm foothold in competing with their competitors in the industry.The core of cost management lies in improvement of the profit level,save project construction cost,make construction units have more advantages in construction cost and construction price,and then develop steadily in industry competition.As a local small and medium-sized construction company,and it is a leading construction company in local industry.DY construction company is specialized in accounting and control of project expenditure costs,whose main business includes engineering project construction and real estate.Enterprise the industry becomes the construction party of the project by bidding,and then arranges the project manager to go to the construction site and set up the project manager department.The main responsibility is to manage the project cost by activity-based costing.This paper first explains the relevant research methods,research background and research significance,then analyzes,combs and summarizes the main directions and This research makes a summarization of primary research directions and achievements of domestic and foreign scholars concerning activity-based costing and project cost management;It also gives introduction of the research outline.Moreover,this paper takes DY as an example to explore the problems encountered and their cause through analysis of the current cost management situation of construction companies,and then explains the operability and significance of the application of activity-based costing DY construction companies;From the macro and micro point of view,the DY construction company's implementation of activity-based costing is conducive to cost savings,increase the use of resources,creating more considerable management benefits,and analyzing value-added and non-value-added operations;finally,it provides explanation of the supporting measures,strategies and risk management of Z construction companies in implementation of activity-based costing in detail.According to the current exploration,two conclusions have been made: firstly,the application of activity-based costing in engineering projects is conducive to enhance the capability of project cost;Second,the indirect cost accounting is more accurate in activity-based cost accounting.Nowadays,construction companies still stay in the theoretical research period in the application of activity-based costing(ABC).When implementing activity-based costing,construction companies must rebuild their management mechanisms,such as computer information systems,staff training and staffing,and the convergence of new and old management methods,all of which make construction companies suffer from certain obstacles in the implementation of activitybased costing and require the future Continue research.