关于加强工程项目成本控制与核算的思考

Considerations on intensifying project cost control and accounting

通过对我国目前许多施工企业经营亏损的现状分析 ,阐述了在进行项目成本控制与核算过程中应注意的问题 ,指出项目作为施工企业最前沿的创效窗口 ,其管理水平至关重要 。

Based upon current situation analysis of construction enterprises' loss in China the matters needing attention in project cost control and accounting are elaborated. Author points out that project as frontal benefit creation its management level acts an important role in project construction, while the project cost control and accounting is the key of project management.