摘要
阐述了建筑企业加强施工项目成本核算的意义,分析比较了企业财务成本和项目管理成本的区别,明确了项目成本核算的内容,介绍了加强施工项目成本核算的方法,有利于建筑企业的经营管理,提高竞争力。
The following paper illustrates the meaning of strengthening construction project cost accounting in building enterprise, compares the differences between enterprise financial cost and project management cost, explains the contents of item cost accounting, and introduces the method to strengthen construction cost accounting, which is propitious to the operation and management of building enterprise and to promote its competitive power.
出处
《山西建筑》
2007年第3期220-221,共2页
Shanxi Architecture
关键词
施工项目
成本管理
成本核算
construction projects, cost management, cost accounting
