T/XJBX 0149-2025 Active Group standards

T/XJBX 0149-2025 Guidance on dynamic accounting and optimal allocation of construction project costs

Publish Date: 2026-01-23 Implement Date: 2026-02-01 For services related to genuine standard inquiry, procurement, translation, and other related services in China, please Contact Us

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Basic Information

Standard Code: T/XJBX 0149-2025

Standard Type: Group standards

Standard Status: Active

is_force_gb: no

CCS Name: -

ICS Name: The comprehensive construction industry

Publish Date: 2026-01-23

Implement Date: 2026-02-01

Scope

The cost management of construction projects is transitioning from post-event accounting centered on settlement to dynamic accounting and optimal allocation focused on the process. Construction projects are characterized by long durations, multiple participating entities, complex workflows, intensive resource input, frequent change orders, and significant market price fluctuations. Traditional management methods, such as monthly quantity reporting, phased settlements, or financial-based aggregation, often face issues like "outdated cost information, delayed identification of cost deviations, difficulty in assigning cost responsibilities to specific work points and teams, lack of quantitative basis for resource allocation, and absence of closed-loop verification for corrective measures." As a result, projects often miss the best opportunity for cost correction when cost control signals emerge. The core of dynamic cost accounting lies in linking cost accounting with construction organization, resource consumption, contract pricing, change claims, progress output, supply chain procurement, and fund disbursement. This forms a closed-loop mechanism of "planning-execution-accounting-comparison-early warning-correction-review," enabling cost predictability, controllability, and optimization. At the same time, cost optimization not only focuses on "cost reduction" but also emphasizes improving unit output efficiency and overall operational performance within the boundaries of quality, safety, schedule, and compliance through resource portfolio optimization, process coordination optimization, supply chain strategy optimization, and technical measure optimization. This document addresses the cost management needs throughout the entire life cycle of construction projects, proposing technical requirements such as the construction of a dynamic accounting system, the division of cost elements and objects, data collection and standardized terminology, cost deviation analysis and