Application of activity-based costing in rail transit construction projects
The rail transit construction project has the characteristics of complex construction and large resource consump-tion.Under the traditional cost method,the definition of resource consumption and indirect cost is not clear.In order to help the rail transit construction project expand the cost accounting method and implement the project operation fine man-agement,this paper analyzes the actual situation of a rail transit construction project in a city,carries out the cost account-ing of tunnel engineering project by activity-based costing method,divides the operation motivation and follows up the re-source consumption of rail transit construction project,so as to improve the effectiveness of the cost accounting of tunnel construction project.This paper aims to provide reference for the application of activity-based costing in rail transit con-struction projects.
万方数据
维普
