实施项目成本管理 增强企业竞争力——基于某工程项目成本管控的分析

Implementing Project Management,Raising Enterprises' Competitiveness——Analysis Based on the Cost Control of A Project

ABC成本法在精确成本信息、改善经营过程、为资源决策和产品定价及组合决策提供完善的信息方面都受到了广泛关注。ABC成本法是现代企业常用的成本核算方法,弥补了传统成本法在制造企业中的缺陷。在某央企标准成本推广的大环境下,论文结合该央企下属公司的实施实例,分析了工程项目的成本核算情况,特别是人工和制造费用,为其他单位进行标准成本实施和完善提供参考。

ABC cost method has received extensive attention in terms of making cost information accurate,improving business process,and providing perfect information for resource decision-making and product pricing and combination decision-making.ABC cost method is a commonly used cost accounting method in modern enterprise,which makes up the traditional cost method in the manufacturing enterprise defects.This paper analyzes the cost accounting of the project,especially the labor and manufacturing cost,and provides reference for the standard cost implementation and improvement of other units in combination with the implementation example of the central enterprises under the standard cost promotion of a central enterprise.