企业内部成本核算中的单价变更简易计算法

Simple calculation method of unit price modification in internal cost accounting of enterprises

针对建筑企业内部成本核算与业主对计量的不同要求,以土石方工程为例,提出企业内部在合同实施过程中,应实事求是地进行分项工程单价调整,并给出简易计算公式。

In light of the internal cost accounting of enterprises and the different requirements of the sponsors for metrology, this article brings forward that in implementation of the contract, the unit price of separate engineering items should be, by taking the earth/stone work for example, adjusted based on facts within the enterprises, with a simple calculation formula given.