作业成本管理(ABCM)在项目管理中应用研究

Study on ABCM in Construction Project Management

成本管理是项目管理的一项重要内容,文章将作业成本管理引入到建设项目管理中,介绍了其基本原理,并认为其实施步骤应按作业分析、成本动因分析、业绩计算三个步骤进行,该研究对于竞争日益激烈的建筑业来说具有重要意义。

The cost management is an important content of the project management. This paper introduces the Activity-Based Costing Management to the construction project management, and introduces the basic principle. The three steps of ABCM implementation are activity analysis, cost-reason analysis and achievement calculation. This research is significant to the construction with keener and keener competition.