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施工企业的基本活动,就是建造建筑产品。马克思指出:“生产行为本身就它的一切要素来说也是消费行为”。所以,施工企业的施工过程,同时也是施工的消费过程。施工企业的工程成本综合反映工程中的劳动消耗和物资消耗状况,属于检查施工企业经营管理成果的一个综合性指标,所以,工程成本管理对于施工企业来说具有相当重要的作用。本文首先阐述了施工企业工程成本的定义和施工企业工程成本管理的意义;同时,针对施工企业工程成本管理存在的问题,提出了施工企业进行工程成本管理时应该遵守的管理方法,另外,对如何正确处理国企改制中的财务会计问题提出了自己的一些看法,具有一定的参考价值。
The basic activities of construction enterprises, is building construction products. Marx states: “The productive act itself is also consumer behavior for all its elements.” Therefore, the construction company construction process, but also the construction of the consumer process. The construction cost of the construction enterprise reflects the labor consumption and the consumption of materials in the project. It is a comprehensive index to check the operation and management results of the construction enterprise. Therefore, the construction cost management plays a very important role for the construction enterprise. In the meantime, according to the existing problems of construction enterprise cost management, this paper puts forward the management methods which construction enterprise should follow when it comes to project cost management. In addition, the paper discusses how to define the construction cost of construction enterprises and the significance of construction cost management. It is of some reference value to put forward some opinions of our own to correctly handle the financial accounting problems in the reform of state-owned enterprises.