摘要
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.
出处
《山西建筑》
2006年第18期248-249,共2页
Shanxi Architecture
关键词
施工企业
工程成本核算
项目管理
construction enterprise, project cost acoounting, project management