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就目前我国市场经济的发展现状和市场环境的急剧变化的情况来看,建筑施工企业之间的竞争也随着市场经济的发展日趋激烈。作为自主经营、自负盈亏的经济实体,建安企业面临着严重的挑战,如何深化企业内部改革、转换企业经营机制、建立科学合理的经营管理体制等问题成为企业发展道路上的一道道屏障。建安企业工程项目的成本核算一直存在着诸多问题。本文就成本核算在工程项目中的作用和现在存在的成本核算问题进行分析,并提出解决方案。
At present, the current situation of the development of market economy in our country and the drastic change of market environment point out that the competition among construction enterprises is becoming more and more fierce with the development of market economy. As an independent and self-financing economic entity, Jian’an enterprises are faced with serious challenges. Issues such as deepening internal reform, transforming their business mechanism and establishing a scientific and rational management system have become a barrier to the development of the enterprise. There are always many problems in the cost accounting of Jian’an Enterprise Project. In this paper, the role of cost accounting in engineering projects and the existing cost accounting problems are analyzed and solutions are proposed.