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本文通过分析园林施工项目的特点,对比传统项目核算与作业成本法的不同,凸显作业成本法在园林施工企业项目成本控制中的优势。以DP公司为例,利用项目成本控制方法中的作业成本法,对该公司Z公园绿化施工项目的预算阶段成本管控进行实例分析,证明作业成本法对园林施工项目成本控制的适用性,并提出改进建议,以期对提高园林施工生产活动的效率有一定指导作用。
By analyzing the characteristics of landscape construction project, comparing the differences between traditional project accounting and activity-based costing, this paper highlights the advantage of activity-based costing in the project cost control of landscape construction enterprises. Taking DP Company as an example, this paper analyzes the cost control of the company’s Z park afforestation construction project in the budget stage by using the activity-based costing method in project cost control method, and proves the applicability of activity-based costing to the cost control of landscape construction project. Improve suggestions, with a view to improve the efficiency of garden construction and production activities have a guiding role.