建筑安装工程成本是施工企业有关经营管理工作质量的一个综合指标.如何使工程成本核算工作??到准确、及时,有用,是应该认真研究的课题.目前施工企业的工程成本核算存在如下三个问题. 一、成本核算对??问题.现行规定,建安工程成本核算是把构成一个独立施工图预算的单位工程作为成本核算对象.但在实际施工中,一个单位工程往往不是一个工程公司施工的,各专业公司各编各的预算,各算各的成本,无法形成完整的单位工程成本,建设公司根据各工程公司的成本报表汇总,作为单位工程成本.事实上这种核算办法不能及时、准确地反映成本动态,当然起不到成本核算作用.我的意见是,把施工企业的成本核算对象划小一点.如果施工企业的成本核算对象确定为分部 The cost of construction and installation projects is a comprehensive indicator of the quality of operations and management of construction companies. How to make the project cost accounting work accurate, timely, and useful is a topic that should be seriously studied. Currently, the engineering company’s engineering cost accounting exists as follows: Question 1. First, the cost accounting to the problem. The current regulations, Jian’an project cost accounting is to constitute an independent construction plan unit project as a cost accounting object. But in the actual construction, a unit project is often not an engineering company construction Each professional company compiles its own budget, and each calculates its own cost, and cannot form a complete unit project cost. The construction company collects the cost reports of each engineering company as a unit project cost. In fact, this accounting method cannot be timely and accurate. To reflect the cost dynamics, of course, will not achieve cost accounting. My opinion is to reduce the cost of construction companies to a smaller target. If the construction company’s cost accounting target is determined as a division