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在激烈的施工市场竞争下,建立科学的成本核算体系是建筑行业一直在探讨的问题。施工企业如何在提高工程质量的基础上,尽量降低成本,提升经济效益,已成为建筑施工企业生存和发展的关键。本文主要揭示目前施工企业项目成本核算管理的现状,目的在于督促企业加强内部成本核算管理,健全建筑施工企业成本管理,从而提高企业的经济效益,提升企业的在建筑行业的竞争力。
In the fierce construction market competition, the establishment of a scientific cost accounting system is the construction industry has been exploring the issue. How to reduce the cost and improve the economic efficiency on the basis of improving the project quality has become the key to the existence and development of construction enterprises. This article mainly reveals the current status of construction project cost accounting management, the purpose is to urge enterprises to strengthen internal cost accounting management, improve construction company cost management, thereby enhancing the economic efficiency of enterprises and enhance their competitiveness in the construction industry.