建筑工程造价控制中施工项目成本的核算探究

Research on Cost Accounting of Construction Project in Cost Control of Construction Project

国家经济不断发展从很大程度上提升了国民的思想素质,国民对建筑行业的要求也不断提高,同时,建筑行业之间的竞争日渐激烈,在这种背景下,企业只有提高造价管理水平才能将自身经济效益提高。为了进一步提高造价控制水平,文章首先明确了成本核算的基本概念,总结了成本核算在在建筑工程造价管理中的重要意义,然后分析了当前成本核算中存在的一些不足,最后提出了优化造价管理、提高成本核算准确性的建议。通过当前的分析有助于推动成本核算工作效率的提升,有助于优化造价管理效果,进而提升建筑工程项目的整体管理效果。

The continuous development of the national economy has greatly improved the ideological quality of the people,and the requirements of the people for the construction industry have also been constantly raised.At the same time,the competition among the construction industries is becoming increasingly fierce.Under this background,enterprises can only improve their own economic efficiency by improving the cost management level.In order to further improve the level of cost control,the article first clarifies the basic concept of cost accounting,summarizes the important significance of cost accounting in the construction project cost management,then analyzes some shortcomings in the current cost accounting,and finally puts forward suggestions to optimize the cost management and improve the accuracy of cost accounting.Through the current analysis,it is helpful to promote the efficiency of cost accounting,optimize the cost management effect,and then improve the overall management effect of construction projects.