中文核心期刊
CSCD来源期刊
中国科技核心期刊
RCCSE中国核心学术期刊

重庆交通大学学报(自然科学版) ›› 2007, Vol. 26 ›› Issue (1): 130-132.

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施工企业工程项目成本核算之探讨

赵超   

  1. 重庆交通大学管理学院,重庆 400074
  • 收稿日期:2005-12-09 修回日期:2005-12-26 出版日期:2007-02-15 发布日期:2015-01-22
  • 作者简介:赵超(1977—),男,辽宁省辽阳人,硕士生,主要研究方向:工程项目管理.E-mail:chinazhaochao@126.com

The Discussion of Business Accounting of Project Cost in Construction Corporation

ZHA0 Chao   

  1. School of Management,Chongqing Jiaotong University,Chongqing 400074,China
  • Received:2005-12-09 Revised:2005-12-26 Online:2007-02-15 Published:2015-01-22

摘要: 工程项目的成本管理问题,关系到企业的生存和发展,正确处理工程项目成本的核算已经成为工程项目成本 管理的主要问题,现对施工企业工程项目成本核算的现状、意义、确定核算的对象、内容、成本核算方法作了初步的 阐述.

关键词: 成本核算, 成本管理, 成本计划

Abstract: The problem of cost management of project is relative to the existence and development of a corporation.So tightly handling the business accounting of projeet cost has became the main problem of cost management.The current situation and the significance of business accounting of corporation projeet cost are described,then the object and the content of the business accounting are defined and the approach of business accounting of cost is put foward.

Key words: business accounting of cost, management of cost, planning of cost

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