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在水利工程施工中,工程成本核算与管理贯穿于整个水利工程的施工过程,是水利施工企业财务管理的重要组成部分,进行对水利施工企业工程成本核算与管理的探讨和研究不仅有利于优化水利施工企业的财务管理水平,更可以有效的提高水利施工企业的经济效益,实现水利施工企业的可持续发展。随着我国社会经济的不断发展,我国的水利施工行业也得到了迅猛的发展,更突显出了工程成本核算与管理的重要性。有鉴于此,笔者在文中着眼于目前我国水利施工企业工程成本核算与管理中普遍存在的一些问题,提出了一些具体的措施和建议,旨在促进我国水利施工行业的健康持续发展。
In water conservancy project construction, project cost accounting and management runs through the construction process of the entire water conservancy project, which is an important part of financial management of water conservancy construction enterprises. It is not only beneficial to optimize water conservancy The financial management of construction enterprises, but also can effectively improve the economic efficiency of water conservancy construction enterprises, water conservancy construction enterprises to achieve sustainable development. With the continuous development of our country’s social economy, China’s water conservancy construction industry has also been rapid development, but also highlights the importance of engineering costing and management. In view of this, the author focuses on some common problems in current project cost accounting and management of China’s water conservancy construction enterprises, and puts forward some concrete measures and suggestions aimed at promoting the healthy and sustainable development of China’s water conservancy construction industry.