基于活动的工程项目成本确定方法研究

Study on the Determination of Activity-Based Costing for Construction Projects

基于活动的工程项目成本确定方法不同于传统的基于定额的成本确定方法,首先分析形成工程项目的各项具体活动,然后根据各活动所占有和消耗的资源去确定项目的成本,并充分考虑不确定性影响。对该方法的原理、分析步骤的研究为工程项目成本的确定提供一种新的思路和技术方法。

Activity-Based Costing determination for constructoin in project is a method which is different from the traditional approach based on building quota. First, it analyzes activities forming the project, then determines the project cost according to consuming resources, by considering the effect of uncertainty. Through the discussion of principle and determination steps, this paper puts forward a novel idea and technique for the determiantion of project cost.