桥梁工程施工作业成本计算探讨

ctivity-Based Costing is an advanced method on cost calculation. Taking the cost of bridge construction as the object of study, basing on the bill of quantities, an activity system is established. Activity-Based Costing is performed through a practical bridge engineering constriction case. The results are compared and the accuracy of Activity-Based Costing is proved, hoping that it can be taken as reference to help construction companies to apply Activity-Based Costing on practical project.