我国电力施工企业的项目成本管理的实践效果并不理想。加强项目成本核算,需要从施工项目成本管理的症结入手。作业成本管理涉及的四大核算要素是:资源、作业、成本对象、成本动因。其中前三个要素是成本的承担者,成本动因是导致生产中成本发生变化的因素,出于对可操作性考虑,成本动因必 The practical effect of project cost management in China’s power construction enterprises is not satisfactory. To strengthen the project costing needs to start with the crux of cost management in construction projects. The four accounting elements involved in job cost management are: resources, operations, cost objects, and cost drivers. Among them, the first three elements are the cost undertakers, and the cost driver is the factor that causes the cost in production to change. For reasons of operability, the cost driver