随着我国建筑行业的发展,施工项目成本核算变的越来越重要。施工项目的成本核算关系着施工项目的经济成本和效益,对施工项目的整体经济收益有重要的影响。所以,相关人员务必要全面做好施工项目的成本核算工作,加强对核算方法的研究和完善,提高施工项目成本核算的水平和质量,促使建筑企业合理规划成本,以此大幅度提高经济效益。本文结合施工项目成本核算存在的问题,对施工项目成本核算方法展开了详细论述。 With the development of China’s construction industry, cost accounting of construction projects becomes more and more important. The cost accounting of construction projects is related to the economic costs and benefits of construction projects and has an important impact on the overall economic benefits of construction projects. Therefore, the relevant personnel must fully carry out the cost accounting of construction projects, strengthen the research and perfection of accounting methods, improve the level and quality of construction project costing, and urge construction enterprises to reasonably plan their costs so as to greatly enhance their economic benefits. In this paper, construction project costing problems, the construction project cost accounting methods are discussed in detail.