近年来我国建筑行业发展迅速,但大部分建筑工程项目都存在不同程度的工期延长和项目成本超出的情况。目前国内建筑市场已经初具规模,建筑工程项目也朝着规模化的方向不断发展,如何以最低的项目成本,在规定的时间内开发出能够满足市场需求的建筑工程项目产品,是各建筑企业需要密切关注的问题。作为现代成本管理方法,作业成本法对于建筑工程项目成本管理具有重要的指导意义,因此本文将就此展开探讨。 In recent years, China’s construction industry has developed rapidly, but most of the construction projects exist in varying degrees of extension of the duration and project costs exceeding the situation. Currently the domestic construction market has begun to take shape, construction projects are also moving towards the direction of large-scale development, how to the lowest project costs, within the prescribed time to develop products that meet the market demand for construction projects, the construction companies Need to pay close attention to the problem. As a modern cost management method, ABC is of great guiding significance to the cost management of construction project. Therefore, this article will discuss it.