摘要
电力工程施工是我国基础工程施工中的重要组成部分,会对工程施工质量与整体性能产生较大影响。目前,随着电力工程施工企业数量的不断增加,国内电力工程施工竞争日趋激烈,电力工程利润空间也受到较大影响。当前,在保障项目施工质量的基础上,如何合理控制施工投入,全面提高项目施工收益,是诸多施工企业关注的重要问题。基于此,阐述了成本核算的概念,分析了电力工程项目成本核算的现状,并提出了对应的优化思路。
Electric power engineering construction is an important part of foundation engineering construction in China,which have a great impact on the quality and overall performance of the project.At present,with the continuous increase in the number of electric power engineering construction enterprises,the domestic electric power engineering construction competition is becoming increasingly fierce,and the profit margin of electric power engineering has also been greatly affected.Therefore,it is an important issue for many construction enterprises to reasonably control the construction investment and comprehensively improve the project construction income on the premise of ensuring the construction quality of the project.
作者
叶冬冬
YE Dong-dong(Taisheng Electric Power Construction Co.,Ltd.)
出处
《当代会计》
2023年第2期178-180,共3页
Contemporary Accounting
关键词
项目成本核算
电力工程
优化思路
project cost accounting
electric power engineering
optimization strategies