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施工企业现行成本核算存在的主要问题是:(1)肢解成本核算对象,客观性差。施工企业目前按期计算已完工程的实际成本和预算成本的办法,将一个完整实物形态的单项工程成本被分离肢解为若干个已完工程实际成本,使单项工程这一客体得不到完整的反映。(2)事后核算,不便于成本控制。即使是预算成本核算,也是在形成已完工程后进行的事后预算,它的目的只是为了在预算成本的基础上,计算已完工程的价款收入,进而与实际成本比较,确定企业的施工利润,这种办法不便于成本控制。(3)现行成本核算以单位工程进行明细核算,各施工班组在施工中的成本节约和浪
The main problems existing in the current costing of construction companies are: (1) Dismember the object of cost accounting and have poor objectivity. The current method of calculating the actual cost and budget cost of the completed construction project by the construction company will be to dismember the cost of a single physical project into a number of actual costs of the completed construction so that the individual project will not be fully reflected. . (2) Post-accounting is not convenient for cost control. Even budget cost accounting is an after-fare budget after the completion of the completed project. Its purpose is only to calculate the revenue of the completed project on the basis of the budget cost, and then to compare the actual cost with the actual construction cost. This approach does not facilitate cost control. (3) The current cost accounting is detailed accounting for the unit project, and the cost savings and waves for each construction team during construction