当前理论界研究施工企业成本核算的论文较多,但基本上都采用项目成本管理的方法。项目成本管理理论对于提高我国施工企业的成本核算起到了一定的作用,但论述往往不深入。同时,关于将作业成本管理的思想应用于施工企业的讨论很少。本文试图将作业成本管理与施工企业结合起采,探讨作业成本管理应用于施工企业的可行性。 At present, there are many theses in the field of theoretical research on cost accounting of construction enterprises, but basically they all adopt the method of project cost management. The theory of project cost management has played a certain role in improving the cost accounting of construction enterprises in our country, but the expositions are not always in-depth. At the same time, there is little talk of applying ABC ideas to construction companies. This article attempts to combine the operation cost management and construction enterprises to explore the feasibility of operation cost management applied to construction enterprises.