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本文主要介绍了施工企业成本费用的相关概念,分析了我国施工企业成本费用管理存在的问题,总结进行项目成本管理的基本原则,并提出了加强施工企业成本费用内部会计控制的相关措施。
This paper mainly introduces the related concepts of construction enterprises ’cost and expense, analyzes the problems existing in cost management of construction enterprises in our country, summarizes the basic principles of project cost management and puts forward some measures to strengthen the internal accounting control of construction enterprises’ cost and expense.