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建筑施工企业为我国国民经济的发展与稳定、工业化和城市化的建设做出了巨大贡献。随着我国社会主义市场经济的不断发展与全球经济一体化进程的加快,我国建筑施工企业同其他企业一样也将面临更深层次的国际竞争。市场竞争的加剧、企业外部环境的变化,对企业的管理水平和未来发展规划提出了更高的要求。很多路桥施工企业想尽办法降低成本、提高企业的经济效益。本文将就我国路桥施工企业工程成本核算与控制中存在的问题进行分析,并找出解决问题的对策。
The construction enterprises have made tremendous contributions to the development and stabilization of our national economy, industrialization and urbanization. With the continuous development of our socialist market economy and the acceleration of global economic integration, China’s construction enterprises, like other enterprises, will also face deeper international competition. The intensified market competition and the change of the external environment of the enterprise put forward higher requirements on the management level and future development plan of the enterprise. Many road and bridge construction companies find ways to reduce costs and improve the economic efficiency of enterprises. This article will analyze the existing problems in engineering cost accounting and control of road and bridge construction enterprises in our country, and find the solutions to the problems.