To solve the problem that the labor cost of construction enterprises rose continuously and was difficult to control, based on the original time-driven activity-based costing(TDABC), and improved by reducing the subjective estimation times in the process of calculation, a labor cost control model being more suitable for construction enterprises was constructed, which could get the key points of labor cost control and excess labor cost. The feasibility and effectiveness of the model were verified through an engineering case. It is concluded that the main control point of the project is the labor cost of steel bar, and the total excess capacity cost of the project is about 123 400.00 yuan. It can be seen from the engineering case that the model can provide detailed and accurate results for construction enterprises, and it provides a new method to control labor cost for construction enterprises effectively.