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全球经济一体化趋势下,我国工程建筑领域迎来了前所未有的发展机遇,但同时,在市场高度开放形势下,也面临着国外建筑企业的强烈冲击。基于此,我国建筑企业放眼于未来,发挥自身比较优势,加大对工程项目成本的有效控制。然而,受到诸多因素的影响,我国建筑企业工程项目成本核算及控制方面仍然存在一些不足,在一定程度上阻碍企业健康发展。结合本人多年的工作经验从项目成本核算及控制概念入手,对当前该项工作中存在的问题进行具体的分析和研究,并在此基础上提出相应的完善对策。
Under the trend of global economic integration, China’s construction and engineering industry ushered in unprecedented opportunities for development. However, under the situation of a highly open market, it is also facing a strong impact from foreign construction companies. Based on this, China’s construction enterprises look to the future, give play to their comparative advantages and increase the effective control over the cost of construction projects. However, influenced by many factors, some deficiencies still exist in the cost accounting and control of construction projects in our country, which hinders the healthy development of enterprises to a certain extent. Based on my years of working experience, I started with the concept of project cost accounting and control, and analyzed and studied the existing problems in the current work. On the basis of this, I put forward corresponding countermeasures.