Study on the Supervising Cost Accounting Method of the Government-invested Projects Based on Activity Based Cost

With enhancing of the supervision, it's becoming more and more important to account supervision cost in a scientific way. Activity Based Cost (ABC) is a method, on one hand, it can identify evocable elements of cost by connecting activity with its cost consumptions; on the other hand, it can provide accurate information of cost by connecting products with corresponding activities consumptions. Based on these ideas, one supervision cost account model was established. It involved accumulating direct cost, identifying supervision activities, accumulating distorted and the indirect cost of supervision cost pool, ascertaining the cost driver of supervision, calculating the rate of the supervision cost driver, distributing the expense of supervision cost pool. Government-invested projects supervising cost can be calculated well and truly by this model. The expressions and formulae were list.