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一、企业建设成本控制及其意义企业建设成本是指企业建设单位在投资活动中计入交付使用资产价值的各项投资支出,《基本建设财务管理若干规定》第十八条明确了建设成本的内涵,“建设成本包括建筑安装工程投资支出。设备投资支出、待摊投资支出(土地获得成本、建设单位管理费、勘察设计费、可行性研究费、工程质量监理费等)和其他投资支出”。建设成本反映项目在建设过程中各种资金的耗费和费用的形成。具体包括:直接材料费、直接工资、其他直接费和管理
I. Enterprise Construction Cost Control and Its Significance Enterprise construction cost refers to various investment expenditures that the construction unit of an enterprise accounts for the value of the assets used for delivery in the investment activities. Article 18 of “Several Provisions on the Financial Management of Capital Construction” specifies the construction cost Connotation, “Construction costs include construction and installation investment expenditures. Equipment investment expenditures, prepaid investment expenditures (land acquisition costs, construction unit management fees, survey and design fees, Feasibility Study Fees, project quality supervision fees, etc.) and other investment expenditures ”. Construction costs reflect the project in the construction process of various funds and costs of formation. Including: direct materials costs, direct wages, other direct costs and management