LAUSR

Abstract Most often, the supervision cost-efficiency of project is ignored by people and department. The supervision responsible parties can classify supervision work. Designing the supervision responsibility and right centers, building evaluation index systems of responsibility center. With that, supervision cost-efficiency of responsibility center of one project was evaluated. Supervision efficiency’s improvement was discussed based on the learning curve and TDABC. The results show that the evaluation results change from “medium” to “optimum”. It reveal that dynamic evaluation of TDABC is efficiency. This will make the supervision department or personnel to improve supervision cost-efficiency through adjusting supervision mode and time.