基于作业成本法的建筑施工项目成本控制分析-cost control analysis of construction projects based on activity-based costing.docxVIP

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基于作业成本法的建筑施工项目成本控制分析-cost control analysis of construction projects based on activity-based costing.docx

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基于作业成本法的建筑施工项目成本控制分析-cost control analysis of construction projects based on activity-based costing

AbstractThe construction project is an industry with capital intensive, labor intensive and low degree of automation. Using activity-based costing in construction project can solve the problem of distortion costing information, help to reduce the cost, optimize the project management process and improve the productivity.This thesis is divided into four parts. The first part is the introduction; development of activity-based costing system and its application in construction project are summarized, and put forward the research background, research significance and research procedure of the application of activity-based costing in construction project. The second part is about the basic theory of activity-based costing and general procedure. Through the comparing between activity-based costing and the traditional cost method, the activity-based costing is proved to be more scientific, more valuable for business and management than the traditional cost method. The third part is about construction project cost characteristics, cost composition and the status of cost control in construction project. The necessity and feasibility of implementation of activity-based costing in construction project is analyzed. And the principles of implementing activity-based costing in construction project are described. The fourth part is case analysis. The application of activity-based costing in cost control of construction project is discussed. This thesis adopts the engineering quantity list as the foundation to define activities, set activity centers and calculate cost driver rate. Through the comparative analysis of calculation results, the activity-based costing is proved to be more scientific and more valuable for construction project cost control. This thesis also puts forward some of the unsolved problems in implementing activity-based costing in construction project. The purpose of this thesis is trying to implementing activity-base costing in construction project and to prove