施工企业以工程项目为中心,工程项目以成本管理为核心。施工企业必须重视“营改增”对企业工程项目成本的影响,积极从营业税下的成本管理转变到增值税下的成本管理,要从制度建设、指导单价、招标价格比选、合同审核签订、计价结算与资金支付、成本核算等方面做好应对措施。 Construction companies to project as the center, the project cost management as the core. Construction enterprises must pay attention to the influence of “increasing profits from enterprises and increasing profits” on the cost of enterprise projects, and actively shift from the cost management under the sales tax to the cost management under the VAT. From the angle of system construction, guidance unit price, bidding price comparison and contract review Signing, pricing and settlement of accounts and capital disbursements, cost accounting and other aspects of response measures.