工程项目成本核算分析

工程项目成本核算分析
 
摘要：本文首先是对工程项目成本核算的内容进行简要的介绍，主要包括成本核算的意义、对象的确定、程序、科目的设置、各项成本费用的核算方法以及应该注意的问题等。在此理论的基础上发现工程项目成本核算在实际操作中存在的问题：如没有形成1套完善的责权利相结合的成本管理体制，该问题可通过建立规范、统1、标准的责权利相结合的成本管理体制来解决；忽视工程项目“质量成本”的管理和控制，相应的对策就在于：从质量成本管理上要效益；忽视工程项目“工期成本”的管理和控制的问题，就要从工期成本控制上要效益；项目管理人员经济观念不强，要从根本上解决这个问题，就必须强化经济观念，树立全员经济意识。最后以公路工程项目为案例，通过对成本计划、成本控制、成本核算和成本分析4个阶段的具体工作的分析，来体现工程项目成本核算工作的内容和重要意义。

关键词：工程项目；成本核算；道路工程；项目施工

The cost keeping analyses a construction project
 
Abstract: Ascertaining that, procedure, the subject interposition, various cost accounting method and the problem ought to pay attention to being that the content to construction project cost keeping carries out a briefing, includes cost keeping significance, marriage partner mainly first wait for the main body of a book. Discover the construction project cost keeping here on the theory basis having problem in actual operation: If the right not forming a set of perfect duty combines each other cost manages system, the control of production cost system that a problem but being tied in wedlock each other by building standard, unified, standard duty right solves coming; Ignore construction project "mass cost " administration and control, the corresponding countermeasure lies in that: Want beneficial result from mass on control of production cost; Ignore construction project "time limit for a project cost " administration and problem controlling , want beneficial result on being going to control from time limit for a project cost; Project handling crew economy concept is not strong , is going from the problem resolving this fundamentally, must strengthen economy concept right away , set up the entire personnel economy mental consciousness. Take highway construction project as case finally, by the fact that planned costs, controlling , the cost keeping and cost analysis embodying coming concrete four stages job analysis, construction project cost keeping job content and importance to cost.

Keywords: Construction project; Cost keeping; Road project; Project construction