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本文通过对我国项目成本核算与控制在管理理念、成本责任体系的建立、项目全面预算管理的落实等方面存在问题的剖析,有针对性地在增强项目成本管理意识、建立健全项目成本核算与控制体系、加强企业信息化工作、兴贤育才、培养复合型人才、加强人工费用,以及项目重点费用管理等方面提出了应对措施,旨在为铁路勘察设计企业通过加强项目成本核算与控制实现企业价值最大化做出有益探究。
This article analyzes the existing problems of project cost accounting and control in the aspects of management concept, the establishment of cost responsibility system and the implementation of the project’s overall budget management. It aims to enhance the project cost management awareness and establish and improve the project cost accounting and control System, strengthen the enterprise informatization, Xingxian Yucai, training complex talents, strengthening labor costs, as well as the key project cost management and other aspects of the proposed response measures designed to strengthen the project by the railway survey and design enterprises to achieve cost accounting and control of enterprise value To maximize the useful exploration.