一、增强全员成本核算意识作为以盈利为目的的经济组织,成本核算应该贯穿企业经济活动全过程。而工程项目更应该把成本核算自始自终贯穿到施工管理的全过程,即“干前预算、干中核算、干后决算”。因为成本核算是多方位,多系统,多层次的一项系统工程,必须要各职能部门及全员参与。 First, to enhance the awareness of full cost accounting As a profit-oriented economic organizations, cost accounting should be run through the entire process of economic activities. The project should cost accounting throughout the construction management throughout the whole process, that is, “the budget before going to work, accounting, dry after the final accounts.” Because cost accounting is a multi-directional, multi-system, multi-level system engineering, must be involved in all functional departments and full.