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

DOI

10.2991/cmes-15.2015.15How to use a DOI?

Keywords

activity-based costing management, the process of projectconstruction, Cost, Control.

Abstract

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.

Copyright

© 2015, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Jianqiang Tang
AU  - Maoping Zhang
AU  - Hua Tang
AU  - Yuan Chen
PY  - 2015/04
DA  - 2015/04
TI  - Research on Cost Management of Construction Project Based on Activity-based Costing
BT  - Proceedings of the 2nd International Conference on Civil, Materials and Environmental Sciences
PB  - Atlantis Press
SP  - 51
EP  - 54
SN  - 2352-5401
UR  - https://doi.org/10.2991/cmes-15.2015.15
DO  - 10.2991/cmes-15.2015.15
ID  - Tang2015/04
ER  -