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施工项目成本管理划分为相互联系的六个环节,即成本预测、成本计划、成本控制、成本核算、成本分析和成本考核。其中成本核是较为重要的部分,但我国大多数建筑企业没有建立完善的项目成本核算体系,成本核算目的性不强、不系统,影响其健康持续发展。如何正确的划分成本核算对象,构建完善的成本核算体系和问责机制是建筑企业目前亟待解决的问题。
Construction project cost management is divided into six links linked to each other, namely, cost forecasting, cost planning, cost control, cost accounting, cost analysis and cost assessment. Among them, the cost core is a more important part, but most construction enterprises in our country do not have a sound project cost accounting system, and the purpose of cost accounting is not strong and unsystematic, which affects their healthy and sustainable development. How to divide the cost accounting object correctly and construct a sound cost accounting system and accountability mechanism are the problems which the construction enterprises need to solve urgently.