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经济社会及科学技术的不断发展,为建筑施工企业生产效益的增加带来了重要的保障作用,逐渐扩大了企业的产业规模。在此形势影响下,结合现阶段建筑工程施工的实际发展现状,可知其中的项目成本核算中依然存在着一定的问题,影响着不同施工阶段的会计工作质量,需要会计人员采取有效的方法及时地处理这些问题,实现建筑施工效益最大化的发展目标。本文将对建筑施工企业会计如何处理工程项目成本核算问题进行系统地阐述。
The continuous development of economy, society and science and technology has brought an important guarantee for the increase of production efficiency of construction enterprises and gradually expanded the industrial scale of enterprises. Under this situation, combined with the actual situation of the actual construction of construction at this stage, we can see that there are still some problems in project cost accounting, affecting the quality of accounting work in different construction stages, requiring accounting personnel to take effective methods in a timely manner Deal with these problems and achieve the goal of maximizing construction efficiency. This article will systematically elaborate on how to deal with the cost accounting of construction project accounting in construction enterprises.