基于作业成本法的建设工程项目成本核算分析

Analysis Accounting Analysis of Construction Project Based on Activity-Based Costing

文中基于作业成本法的建设工程项目成本核算中存在的问题,提出相应对策,包括:转变管理方式、降低预算差距、减少结算误差以及建立专业团队,以供参考。

In this paper, the problems existing in the cost accounting of construction projects based on activity-based costing are put forward, and the corresponding countermeasures are put forward, including changing management mode, reducing budget gap, reducing settlement error and establishing professional team for reference.