当前,施工项目成本管理工作没有得到很好地开展,其症结在于对成本核算工作的模糊认识和缺乏重视。而加强项目成本核算,将是建筑企业进入成本竞争时代的竞争利器,也是企业推进成本发展战略的基础。因此,加强项目成本核算,强化对项目成本管理的实用性研究,应该成为当前建筑施工企业的要务之一。 Currently, the construction project cost management has not been well carried out, the crux of the problem lies in the vague understanding of the cost accounting and lack of attention. Strengthening project costing will be a competitive weapon for construction enterprises to enter the cost competition era, and also a basis for enterprises to promote cost development strategies. Therefore, to strengthen the project cost accounting and strengthen the practical study of project cost management should become one of the most important tasks of the current construction enterprises.