建筑企业工程项目成本核算管控问题的思考

Discussion on a large scale construction enterprise engineering project cost accounting and control

随着市场竞争日益加剧,建筑企业在一方面抓经营,扩大市场份额同时,另一方面应当坚持"效益导向、强化执行",持续向"规模与效益并重,效益优先"的发展方向转变,这就要求在项目实施过程中,把成本控制渗透到施工过程的每一个环节上,明确每一环节成本控制的责任主体,将工程项目组织实施过程中已经发生和即将要发生的成本差额及时纠正,严格控制工程项目的各项成本,提高工程项目效益。

With the increasing market competition,construction enterprises grasp the business in hand,expand market share, at the same time,stick to the “benefit oriented,strengthen the implementation”,“continued to scale and benefit, the transformation of the development direction of giving priority to efficiency”,the cost control into every link of the construction process,responsibility of the main clear each links of cost control,project organization and implementation of the corrective process has happened and will happen the difference between cost and the cost,strict control of engineering project,improve the project benefit.