Cost control of the civil engineering based on activity-based costing
In order to solve the current problems of cost management in civil engineering industry by using traditional management accounting systems,an effective method of activity-based costing is presented.Activity-based costing has been suggested as the leading contender method to replace traditional cost accounting systems,since its capability can make the processes and activities performed in the organization more transparent and observable.The paper attempts to develop a cost accounting system based on the activity-based costing ideas.The proposed method can provide the useful information to manage total processes in civil engineering.Nine operations are suggested in the proposed method,such as processing,pre-processing,post-processing,moving,and so on.As seen from the result of the case,the proposed method is of efficiency and feasibility.
civil engineering cost control cost management activity-based costing
Yanhong LIU Guangling HU Qinli WANG
Financial department, Shenyang Aerospace University, Shenyang, China, 110136
国际会议
太原
英文
431-434
2013-03-22（万方平台首次上网日期，不代表论文的发表时间）