基于作业成本法的建筑施工企业项目成本核算研究——以Z集团公司DX工程项目为例

Research on Project Cost Accounting of Construction Enterprises Based on Activity-based Costing:Take the DX Engineering Project of Z Group Company as an Example

由于我国的建设项目具有参与主体多、施工流程复杂、建设周期长、投资体量大的特点,所以,结果导向的传统成本法越来越不能满足建筑行业全生命周期成本控制的发展需要。本文以Z集团公司DX工程项目为例,论证实践过程中作业成本法的具体应用,提出实施的保障措施,再一次印证了作业成本法在建设项目中的可行性。

Due to the characteristics of many participants,complex construction process,long construction period and large investment volume in China's construction projects,the result-oriented traditional cost method is increasingly unable to meet the development needs of the construction industry's full life cycle cost control.This paper takes the DX engineering project of Z Group Corporation as an example to demonstrate the specific application of the activity-based costing method in the practice process,and puts forward the safeguard measures for implementation,which once again confirms the feasibility of the activity-based costing method in the construction project.