Research on Cost Management of Construction Project based on Activity-based Costing

摘要

This paper, based on the principle of activity-based costing, mainly introduced the specific process of applying the method in cost accounting and cost forecasting during the Project Construction being constructed. Through using the activity-based costing to calculate the actual cost and the budget cost in the process of project construction, which to be compared to analysis the cost deviation, while predicting the material supply-demand relationship of next issue. Furthermore, in the light of the deviation, reengineer the process of project construction and adjust resource supply level, thereby effectively refine and control costs, improve management and competitiveness of project contractor.