The analysis of the data obtained from the target activity-based costing is an important link in the implementation of this method, and it is also an important way for construction enterprises to control costs by using the target activity-based costing model. Through the above calculation of the activity cost of each sub-item, the summarized project activity cost is obtained. The next step is to compare and analyze the target cost with the actual activity cost, so as to analyze the use of resources in actual operation and provide data basis for project managers to make decisions.
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