摘要
施工承包合同与工程成本核算对象之间有着非常密切的关系。但是,在实际工作中,一个施工企业往往要承包许多个建设项目,每个建设项目的具体情况又各不相同。在这种情况下,应对该项施工承包合同作分立处理,即以每项资产作为施工工程成本核算对象。因此,必须严格费用开支的审核和控制,以确保成本目标的实现。
There is very close relationship between However, in the actual work, a construction enterprise the construction contract and the construction cost accounting. often contracts several construction projects, and the concrete situation of every project is different from each other. Under such situation, should make separated treatment for each construction contract, that is to say, should take each item of the assets as the construction cost accounting object. Therefore, must make strict examination/verification and control for the expenditures, guaranteeing the realization of the cost target.
出处
《科技情报开发与经济》
2005年第17期198-199,共2页
Sci-Tech Information Development & Economy
关键词
成本核算
成本分析
工程项目
核算对象
工程成本
cost accounting
cost analyzing
engineering project
accounting object
construction cost
