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

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