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执行施工项目是建筑企业的主营业务,对于建筑企业的成本管理就是对施工项目的成本管理,加强建筑企业的成本管理有利于提高企业的经济效益,有利于增强其竞争能力。本文作者通过对建筑企业成本管理中所存在的问题进行分析,进而提出了有利于提高建筑企业成本管理水平的建议,供各位建筑业会计同行参考。
The implementation of construction projects is the main business of construction enterprises. The cost management of construction enterprises is the cost management of construction projects. Strengthening the cost management of construction enterprises is conducive to enhancing the economic benefits of enterprises and enhancing their competitiveness. Through the analysis of the problems existing in the cost management of construction enterprises, the author puts forward some suggestions to improve the cost management of construction enterprises for reference of accounting firms in construction industry.