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应用微机进行工程成本核算电算是对施工经营过程、施工费用支出和工程成本形成的全过程的核算,是提高企业经济核算水平的重要手段,它所涉及的核算内容包含施工生产过程中人、财、物诸多方面。把工程成本核算的全过程在微机上完成,不仅能够迅速准确地计算出各项工程的预算成本和实际成本,而且能够及时准确地自动生成各种成本分析报表资料及相关信息。从而使企业领导随时了解施工经营的各个环节的投入产出情况,查明超耗或节约的原因,及时采取相应措施。从根本上改变过去成本核算中存在的“前方干、后方算”的滞后脱节现象。
The use of microcomputers for engineering cost accounting is the accounting of the whole process of the construction business process, construction expenses and project cost formation. It is an important means to improve the economic accounting level of an enterprise. The accounting content involved includes the construction and production of human and financial resources. In many aspects. The whole process of project cost accounting is completed on a microcomputer. It not only can quickly and accurately calculate the budget and actual costs of each project, but also can automatically generate various cost analysis report materials and related information in a timely and accurate manner. In this way, the leaders of the company can keep abreast of the input and output of all aspects of construction operations, identify the causes of over-consumption or conservation, and take corresponding measures in a timely manner. Fundamentally changes the lagging disconnection phenomenon of “front-in and rear-counter” existing in cost accounting in the past.