Study On Cost Control Of ZT Group High-Speed Railway Tunnel Construction Project Based On Activity-Based Costing

Since the 21 st century,with the rapid economic development of China,the state has paid more and more attention to the construction of infrastructure such as high-speed railway and expressway.Therefore,in such a special stage,construction enterprises can not avoid fierce competition.In order to enable enterprises to be in an advantageous position in such intense competition,we must pay attention to the internal cost management of enterprises.At present,most domestic construction companies still use the traditional cost method to control and manage the cost,but now the construction projects often use mechanical operation to replace the previous large quantities of labor,which will lead to a great increase in indirect costs.If a new cost accounting method can’t be applied in time to better allocate indirect costs,the real and effective product cost can’t be obtained.This paper studies the application of activitybased costing to calculate the project cost,so as to achieve the purpose of better cost control.It is expected to help enterprises improve the cost management mode,increase the economic benefits of enterprises and improve the competitiveness of enterprises in the construction market.Based on activity-based costing,on the basis of summarizing relevant literature research at home and abroad and relevant cost control theories,this paper makes an in-depth analysis on the current situation and existing problems of cost control of ZT group’s high-speed railway construction project,mainly including: lack of cost control thought and advanced cost control concept,inaccurate distribution of indirect costs in engineering projects,lack of complete cost constraint and incentive mechanism,and lack of control over the whole process of engineering projects.According to the actual situation and problems of the project,the application scheme of Activity-Based Costing in ZT group high-speed railway tunnel project is designed from the aspects of determining the bill of quantities and cost of the project,determining the activity and establishing the cost base of the activity center,the selection and analysis of cost drivers and the calculation of activity-based costing.This paper compares the results with the results of traditional cost method,analyzes the reasons,and finally puts forward some guarantee measures on how to ensure the smooth application of activity-based costing.Through comparison,it is found that the application of Activity-Based Costing in the construction project of ZT group can more effectively help enterprises allocate indirect costs,obtain more accurate and real product cost information,help the management make effective decisions,and provide valuable reference for future project budget management,so as to help enterprises reduce product costs and improve economic benefits.