工程建设采用作业成本法控制项目成本探讨

作业成本法是现代成本管理中控制项目成本的一种新方法,将其应用到工程建设中,施工企业可以合理控制施工作业成本,降低工程造价,获得较大利润.为此,此文通过对作业成本法与传统成本管理法的比较,阐述工程建设中采用作业成本法控制项目成本的必要性,并进一步论述作业成本法控制项目成本的方法、流程和重要环节,以及具体步骤,为进一步开展其理论研究提供新思路.

Discussion of the Project Construction Cost Control with Activity-based Costing

The activity -based costing is a kind of new method for project cost control in the modem cost manage- ment. It can be applied to the engineering construction to help the construction enterprise reasonably control construction cost, reduce the construction cost and make large profits. Therefore, through the comparison between the activity - based costing and the traditional cost administration, the necessity of applying the activity- based costing to control project cost is discussed. The method, process, important link and specific steps of activity - based costing control project cost are also discussed, in order to provide new ideas for further carrying out its theory study.