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伴随着我国经济发展水平的不断提升,施工企业在工程施工的过程中产生的间接费是施工企业关注的一个重点,对于工程项目整体的成本支出控制以及工程收益有着重要的影响作用。本篇文章立足于我国施工企业项目部工程施工的现状,分析了施工企业项目间接费核算的主要内容,并结合工作实际分析了施工企业项目工程间接费管理办法以及成本控制的策略。希望本篇文章可以带给相关行业人员一些借鉴和思考,为提升我国施工企业项目部的间接费控制水平注入新的活力。
With the continuous improvement of China’s economic development level, indirect costs incurred by construction enterprises in the process of construction are one of the focuses of construction enterprises, and have an important influence on the overall cost control and project revenue of construction projects. Based on the status quo of the project construction in the project department of construction enterprises in our country, this article analyzes the main contents of indirect cost accounting of construction enterprises and analyzes the management methods of indirect costs and the cost control tactics of construction enterprises. I hope this article can bring some reference and thinking of relevant industry personnel, and inject new vitality into the project of promoting the indirect cost control of construction projects in China.