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施工企业实现经济效益最有效、最基本的管理方法就是进行合理的、科学的经济核算。经济核算主要由会计核算和内部施工控制预算所组成,在企业中标造价的前提下,根据定向创利、施工部位的目标对指导施工的工程预算进行编制。针对国内现今工程项目在成本核算中所出现的各种各样的问题,我们只有根据实际,并积极发挥自身的主观能动性,进行不断创新,才能让工程项目的成本核算管理实现科学化、规范化。
Construction enterprises to achieve the most effective economic benefits, the most basic management method is to conduct a reasonable and scientific economic accounting. Economic accounting is mainly composed of accounting and internal construction control budget. Based on the successful bidding price of the enterprise, the project budget for guiding the construction is compiled according to the goal of profit-oriented orientation and construction site. In view of the various problems that arise in the costing of current engineering projects in our country, we can make the cost accounting management of the project scientifically and standardize only if we are actively innovating in accordance with the actual conditions and actively innovating ourselves.