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BIM技术在工程项目成本核算中的应用研究 Abstract BuildingInformationModeling(BIM)technologyisincreasinglyadoptedintheconstructionindustryasitprovidesefficienttoolsforthedesign,construction,andmanagementofbuildings.TheintegrationofBIMtechnologyincostaccountingprocesseshasbeengainingattentionduetoitspotentialtoreduceconstructioncosts,improveprojectdeliverytime,andenhanceriskmanagement.ThisresearchpaperaimstoinvestigatetheapplicationofBIMtechnologyincostestimatingandcostmanagementinconstructionprojects.ItprovidesareviewofthetheoreticalbackgroundofBIMtechnologyanditspotentialbenefitsincostaccounting.TheresearchalsopresentscasestudiesofBIMapplicationsincostestimatingandcostmanagement,highlightingtheadvantagesandchallengesofusingBIMtechnologyintheseprocesses.ThepaperconcludeswithadiscussionofthechallengesandopportunitiesofusingBIMtechnologyincostaccountingandsuggestsareasforfutureresearch. Keywords:BuildingInformationModeling,BIM,costestimating,costmanagement,constructionprojects. Introduction Theconstructionindustryisoneofthemostcriticalsectorsoftheglobaleconomy,accountingforasignificantproportionofthegrossdomesticproduct(GDP).However,theconstructionindustryisalsoknownforitslowproductivity,inefficiencies,andhighcosts.Costmanagementisanessentialaspectofconstructionprojectsasitaffectsprojectdeliverytime,constructionquality,andprofitability.Costaccountinginvolvesseveralprocesses,includingcostestimating,costcontrol,andcostmonitoring,whichrequireaccurateandreliabledata.Traditionalcostaccountingmethodsaremanualandinvolvealotofpaperwork,whichispronetoerrorsanddelays.TheintegrationofBIMtechnologyincostaccountingprocesseshasbeengainingattentionduetoitspotentialtoimproveaccuracy,efficiency,andproductivity.BuildingInformationModeling(BIM)isadigitalrepresentationofabuilding'sphysicalandfunctionalcharacteristicsthatprovidesavirtualplatformforcollaborationamongthedifferentstakeholdersinaconstructionproject.BIMtechnologyprovidessignificantbenefitsincostaccounting,includingimprovedaccuracy,efficiency,acce