Research On Cost Budget Management Of Water Conservancy Construction Project Of JL Company Under Activity-based Costing

With the continuous development of science and technology,China’s water conservancy construction enterprises are operating in a mechanized and intelligent way,and the competition for such enterprises is becoming more and more significant,the more prominent aspect is the competition about cost.As most water conservancy construction enterprises use traditional cost budgeting,the method has many defects and cannot adapt to the current development needs of water conservancy construction enterprises,therefore,water conservancy project construction enterprises need to improve cost budgeting methods,and thus improve market competitiveness.At present,the integration of the operation cost method in the cost budget management can make the enterprise cost budget management more fine,fundamentally improve the enterprise cost budget management efficiency,and thus make up for the defects of the traditional cost budget method.This thesis takes water conservancy construction company JL as the main subject of study,whose existing cost budgeting is based on the quota method,which is relatively less accurate and less efficient in cost budget management,so the cost budget management model under the operation cost method is constructed for JL.Through field visits to JL company,interviews with technical and financial professionals,and review of job cost budget management related information,the author understood the current situation and problems of cost budget management in JL company.After identifying operations,classifying operation centers,clarifying operation processes and resource drivers,and establishing an operation database,we derived the allocation rate of operation drivers,and then developed a cost budgeting model based on the operation cost method.On this basis,the author also constructs a detailed implementation,control and evaluation model of job cost budget management in JL company,and puts forward the guarantee measures in a targeted manner.This thesis focuses on the introduction of the job costing method,which optimizes the traditional cost budgeting method and applies it to specific water conservancy construction projects,using a combination of theory and practice,The cost budgeting process of water conservancy construction projects is more accurate,more precise,and more standardized in execution and assessment.It provides an important reference value for the application of the jobbased costing method in water conservancy construction projects.