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来源:百度知道 编辑:UC知道 时间:2024/05/24 22:06:02
摘要:企业在竞争激烈的市场经济条件下,要想生存或谋求发展壮大,除了技术领先、资金雄厚之外,高效率的成本管理也是必要的。成本核算是成本管理中的有机组成部分,组织好成本核算,对全面提高企业管理水平,落实企业各部门经济责任制,提高企业经济效益,有很大的推动作用。工程项目施工是施工企业的主营业务,项目成本核算直接制约着项目的经营成果。当前我国施工企业在工程成本核算方面,存在着制度不完善,管理水平不高等问题,造成成本支出大、效益低下的不良局面。企业只有不断加强成本核算,及时进行成本分析、考核,才能提高企业的市场竞争能力和获利水平。本文主要对目前施工企业中成本核算的现状及存在的问题进行了阐述,并提出了相应的解决对策。
关键词:成本、费用、成本核算、 问题、对策

management an integral part of the cost to organize, improve enterprise management, enterprise departments to implement the responsibility system for the economy and improve the economic efficiency of enterprises, greatly helped to promote. Construction of the project is the construction of the main business enterprises, the project cost directly restricts the operating results of the project. China's construction enterprises in the project cost, there is a perfect system, the higher level of management problems and the costs, low efficiency of the bad situation. Only through the strengthening of corporate cost accounting, cost analysis conducted in a timely manner, assessment, in order to enhance their market competitiveness and profit levels. In this paper, the current cost of construction enterprises in the current situation and existing problems are described and the corresponding countermeasures.

企业在竞争激烈的市场经济条件下,要想生存或谋求发展壮大,除了技术领先、资金雄厚之外,高效率的成本管理也是必要的。成本核算是成本管理中的有机组成部