浅谈施工企业工程项目成本核算

Project cost accounting in construction enterprises

介绍了工程成本核算的对象及其确定方法，阐述了工程成本核算的程序及内容，总结了成本核算的要求，提出了成本核算的注意事项，最终达到正确核算工程项目成本的目的。

The project cost accounting objects and determinate methods are introduced as well as practical program for project cost accounting. Requirements for project cost accounting are summarized; at the same time points for attention in cost accounting are proposed in order to realize oorrect acoounting of engineering cost.