作业成本法在公路施工项目成本管理中的运用

Application of Activity-based Costing in Highway Construction Project Cost Management

作业成本法是一种先进、科学的核算方法和核算理念,在公路建筑中得到了广泛应用。文章阐述了作业成本法的基本概念、原理及步骤,并结合某公路建设项目,从成本控制责任和指标分解方法、公路施工项目作业成本核算等方面介绍了作业成本法在公路施工项目成本管理中的应用,以期为类似项目提供借鉴参考。

Activity-based costing is an advanced and scientific accounting method and accounting philosophy,which has been widely used in highway construction. This article described the basic concept,principles and procedures of activity-based costing,and in combination with a highway construction project,it introduced the application of activity-based costing in highway construction project cost man-agement from the aspects such as cost control responsibilities,index decomposition method,and high-way construction project cost accounting,hoping to provide reference for similar projects.