对项目成本核算工作进行了简要的分析,包括成本核算对象的确立,核算程序,以及核算科目的设置等,然后又进一步明确了各部门在成本核算中的职责,以及在具体施工过程中应注意的几个问题。这对于建设完善的项目成本管理系统意义重大。 A brief analysis of the project cost accounting, including the establishment of costing objects, accounting procedures, and accounting subjects set up, and then further clarified the responsibilities of various departments in cost accounting, as well as in the concrete construction process should pay attention to Several questions. This is of great significance to building a sound project cost management system.