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伴随着我国经济发展结构的不断优化升级,与此同时,由于企业面临的市场形势日益复杂,竞争环境日益多样化,加之随着供给侧改革的大潮,企业尤其是施工企业保竞争、降成本、加强成本管理,提升经济效益显得至关重要。本文以施工企业成本核算为研究对象,系统的梳理当前建筑施工企业不同阶段成本管理和核算的运用和现状,以提升新经济常态下施工企业的经济效益为根本出发点,本着不断加强施工企业成本管理和核算的深度,进一步提升施工企业成本核算和管理的水平。同时,也为当前我国其他相关建筑行业有关成本核算和管理体系的优化和重塑提供理论和实际借鉴,以期促进我国各行各业的共同发展。
Along with the constant optimization and upgrading of China’s economic development structure, at the same time, as the market situation facing enterprises is increasingly complicated and the competitive environment is diversified day by day, with the tide of supply-side reform, enterprises, especially construction enterprises, maintain competition and reduce costs, It is very important to strengthen cost management and enhance economic efficiency. In this paper, the cost accounting of construction enterprises as the research object, systematically combing the current construction companies in different stages of cost management and accounting of the use and status quo in order to enhance the economic efficiency of construction enterprises under the new economy as a fundamental starting point, in the continuous strengthening of construction enterprise costs Management and accounting depth, and further enhance the cost of construction enterprises accounting and management level. At the same time, it also provides theoretical and practical reference for the optimization and remodeling of cost accounting and management system of other relevant construction industries in our country in the hope of promoting the common development of all walks of life in our country.