论施工项目成本精细核算

Thorough Cost Business Accounting of Construction Project

工程项目成本精细核算对建筑施工企业成本管理具有相当重要的作用,它是建筑施工企业管理的基础和核心。文章从施工企业角度分析了现阶段建筑施工企业在项目成本管理中存在的问题,研究了施工企业如何按照工程项目施工准备、施工、竣工结算的实施顺序,对项目进行成本精细核算的方法。

Thorough cost business accounting is very important in cost management of construction enterprise. It is the foundation and core of the management to a construction enterprise. This paper analyzed the problem of cost management in construction enterprise at present, and put forward a series of measures to thorough cost business accounting during the project implementation.