分包工程作为施工企业总包工程的重要组成部分,分包工程的管理工作成效直接影响到总包工程的工期、成本和效益,本文就如何做好分包成本的核算和管理从分包成本的预算、分包工程的招投标、分包合同的签订、分包工程施工过程的管理和分包成本的核算等方面展开论述。 As an important part of the construction project, the subcontracting project directly affects the construction period, cost and benefit of the subcontracting project. How to make the accounting and management of the subcontracting cost from the subcontracting cost The budget, subcontract bidding, the signing of subcontracts, subcontracting construction process management and subcontracting costs accounting and other aspects of the discussion.