摘要
社会经济的高质量发展对国有企业的管理运行提出了更高的要求。国有企业在项目成本管理过程中需根据实际情况积极做好成本归集、分配工作,以此确保项目成本管理质量。然而,现阶段部分国有企业的项目成本归集、分配仍存在较大的提升空间。为有效提升国有企业项目成本管理水平,文章就如何优化和改进国有企业项目成本归集、分配提出了建议,以期为同类型工作提供参考。
The high-quality development of the social economy has put forward higher requirements for the management and operation of state-owned enterprises.State-owned enterprises need to actively do a good job in cost aggregation and distribution according to the actual situation in the process of project cost management,so as to ensure the quality of project cost management.However,at this stage,there is still much room for improvement in the aggregation and distribution of project costs in some state-owned enterprises.In order to effectively improve the project cost management level of state-owned enterprises,this paper puts forward suggestions on how to optimize and improve the project cost aggregation and distribution in state-owned enterprises,hoping to provide reference for the same type of work.
作者
孟令闻
MENG Ling-wen(CNNC Sichuan Environmental Protection Engineering Co.,Ltd)
出处
《当代会计》
2022年第24期104-106,共3页
Contemporary Accounting
关键词
国有企业
财务管理
项目成本管理
成本归集
成本分配
state-owned enterprises
financial management
project cost management
cost aggregation
cost distribution