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电力工程施工是我国建筑工程施工的重要组成部分,对于工程施工的质量和使用性能都具有重要的影响。而随着电力工程施工公司的增加,国内电力工程施工竞争异常激烈,电力工程项目的利润被极度压缩。如何在保证工程施工质量的前提下,大力减少施工投入,增加施工收益成为了当前施工企业特别是电力工程项目施工首先需要考虑的问题。本文主要基于成本核算的定义、原则和流程对实际的电力工程项目成本进行了核算,以期为电力工程项目成本核算提供理论参考。
Electricity project construction is an important part of China’s construction project construction, which has an important impact on the quality and performance of construction. With the increase of power engineering construction companies, the competition in domestic power engineering construction is extremely fierce. The profits of power engineering projects are extremely compressed. Under the precondition of ensuring the construction quality, how to reduce the construction investment and increase the construction benefit has become the first problem to be considered in the current construction enterprises, especially the construction of power engineering projects. Based on the definition, principle and flow of cost accounting, this paper calculates the actual cost of power engineering project in order to provide theoretical reference for the cost accounting of power engineering project.