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工程成本核算,就是将工程施工过程中发生的各项生产耗费,通过特定的会计科目进行归集汇总,然后再用相应的方法直接或间接分配计入各成本核算对象,计算出每个工程项目的实际成本。它贯穿于企业经济活动的各个阶段和领域,是企业成本管理的基础,是实现企业成本管理目标的重要手段,是企业生存和发展的基础和核心。因此,如何做好成本核算、搞好成本分析、努力进行成本控制工作,是我们每个施工企业必须认真思索的问题。
Project cost accounting, that is, the construction of the project occurred in the production costs, through a specific accounting subjects to collect summary, and then use the appropriate method of direct or indirect allocation accounted for the cost accounting object, calculate each project The actual cost. It runs through all stages and fields of the economic activities of an enterprise. It is the basis of enterprise cost management and an important means of achieving the goal of enterprise cost management. It is the foundation and core of an enterprise’s survival and development. Therefore, how to do a good job of costing, do a good job of cost analysis, efforts to cost control, each of our construction enterprises must seriously consider the issue.