建筑施工企业成本核算的优化

Optimization of the Cost Accounting in Construction Enterprises

近年来,我国实施以供给侧结构性改革为主的经济发展战略,希望借此促进我国经济发展转型,实现从追求GDP的高速发展到追求经济高质量发展的转变。在这一背景下,我国建筑企业需要与市场发展保持步调一致,转变过去一味承接项目扩大企业规模的发展模式,注重高质量、长远发展,深刻挖掘企业的内在力量。作为企业进行管理的重要组成部分,成本核算能将企业的经营事项转化为直观的数据,它是管理层用来预测企业发展的重要依据。同时,加强成本核算工作也是企业规避财务风险、增强竞争力的重要发力点。基于此,文章总结了建筑施工企业当前在成本核算中存在的主要不足,并结合工作经验提出针对性的相应对策,希望能对企业的成本核算工作有所裨益,增强企业的生命力和竞争力。

In recent years,China has implemented an economic development strategy based on supply-side structural reforms,hoping to promote the transformation of China's economic development and realize the transition from the pursuit of high-speed development of GDP to the pursuit of high-quality economic development.In this context,China's construction enterprises need to keep pace with market development,and change the development model from scale development to connotative development.As an important part of enterprise management,cost accounting can transform business matters into intuitive data,which helps managers predict companies'development.Meanwhile,strengthening cost accounting is conductive to avoiding risks and reinforcing competitiveness.This paper summarized existing deficiencies and proposed countermeasures,aiming to enhance companies'vitality and competitiveness.