论文部分内容阅读
加强项目成本核算,减支增效,将成为大多数企业的长期经营战略。在我国,通常把施工项目成本管理划分为相互联系的六个环节,即成本预测、成本计划、成本控制、成本核算、成本分析和成本考核。现在行业发展到了成熟期,建筑企业发展的战略重点转向内部管理,向管理要企业竞争力。在我国加入WRO,建筑业面临国际竞争的背景下,加强建筑企业成本核算显得尤为重要。
Strengthening project costing, reducing costs and increasing efficiency, will become the long-term business strategy of most enterprises. In our country, the cost management of construction project is usually divided into six parts: cost forecasting, cost planning, cost control, costing, cost analysis and cost assessment. Now the industry has matured, the strategic focus of the development of construction companies turned to internal management, to manage the competitiveness of enterprises. In our country to join the WRO, the construction industry is facing the background of international competition, strengthening the cost accounting of construction enterprises is particularly important.