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道路工程施工单位项目工程成本核算具有对项目成本核算较简单、道路工程建设的造价高、道路施工单位与工业企业的成本核算差异明显等特点;在进行道路工程施工单位的成本核算时,应当明确目成本核算的对象、确定道路工程的成本核算项目、合理设置于使用成本核算项目、优化各项费用的分配、严格施工单位的成本核算程序。
The construction cost of road project construction unit has the characteristics of simple calculation of project cost, high cost of road construction, obvious difference of cost accounting between road construction unit and industrial enterprise, etc. When calculating the cost of road construction unit, it should be clear The target of cost accounting, determine the cost accounting of road projects, set reasonable use of cost accounting items, optimize the allocation of costs, strict cost accounting procedures of the construction unit.