施工企业要想做强做大,实现稳步发展,加强成本管理控制是非常重要的环节之一。然而,从普遍的情况来看,施工企业在成本控制方面存在着较多不足,而且企业高层和管理人员缺乏一定的成本控制意识,这都不利于企业的发展。会计核算能够有效明确施工企业工作人员的责任,使其树立成本节约意识,从而加强对成本的控制。本文对会计核算在施工成本控制中的作用进行浅要的分析,旨在促进施工企业的不断发展。 Construction enterprises to become bigger and stronger, to achieve steady development, and strengthen cost management control is one of the very important aspects. However, from a general point of view, construction enterprises have more deficiencies in cost control, and the lack of certain cost control awareness among senior management and management personnel is not good for the development of the enterprise. Accounting can effectively clarify the responsibility of construction workers, to establish a cost-saving awareness, thereby strengthening the control of costs. This article makes a brief analysis of the role of accounting in construction cost control and aims to promote the continuous development of construction enterprises.