建筑企业施工项目成本核算的问题与研究分析

Problem and Study Analysis of the Construction Enterprise Project Cost Accounting

施工项目成本核算工作是建筑行业管理项目成本的一项基本职能,是构成管理施工项目工作的一个非常重要组成部分。本文主要从施工项目成本核算工作情况、在工作过程中出现的问题进行分析,并指出了出现这些问题的影响因素。然后根据问题提出了相应解决措施,以期帮助提高成本核算工作质量及效率。

Construction project cost accounting is a basic fun-ction of construction project cost management, which is a very important part of the work. This article analyzes mainly from the construction project cost accounting work and the problem-s in the process of work, and points out the factors which influ-ence these problems. Then it according to the problems puts forward the corresponding solutions, in order to help improve the cost accounting work quality and efficiency.