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工程项目作为当今社会经济的重要组成部分,其竞争越来越激烈,若要在相关行业中站稳脚跟就须管理好工程项目,工程核算与成本控制在工程项目中起着举足轻重的作用,二者效率与工程的经济效益息息相关,因此施工单位应十分重视工程核算与成本控制。但是,会计核算规则不断变化,工程核算与成本控制难度日益加大,这使得工程会计面临严峻的挑战。文章就工程核算与成本控制中存在的问题及其应对措施两方面进行了阐述。
As an important part of today’s society and economy, construction projects are increasingly fiercely competitive. Project management must be well managed in order to gain a firm foothold in related industries. Project accounting and cost control play a decisive role in construction projects. The efficiency of the project is closely related to the economic benefits of the project. Therefore, the construction unit should attach great importance to project accounting and cost control. However, the accounting rules are constantly changing, engineering accounting and cost control increasingly difficult, which makes engineering accounting is facing a serious challenge. The article expounds the problems existing in engineering accounting and cost control and their countermeasures.