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介绍了成本核算在施工企业工程项目管理中的重要作用,分析了施工企业成本核算存在的不足,并就加强成本核算工作,促进其在工程项目管理中更好的发挥作用提出相应的策略,其中包括提高思想认识、收集相关资料、完善成本核算体系、落实成本核算各项工作、提高成本核算人员素质等方面,希望能够为实际工作提供指导与参考。
The paper introduces the important role of costing in construction project management, analyzes the shortcomings of cost accounting in construction enterprise, and puts forward corresponding strategies to strengthen cost accounting and promote its better function in project management, among which Including raising awareness, collecting relevant information, perfecting cost accounting system, implementing various work of cost accounting and improving the quality of cost accounting personnel, etc., hoping to provide guidance and references for practical work.