摘要
近年来,随着建筑工程项目工艺水平的不断提高,原材料、人工等各项成本的不断攀升,建筑工程项目的造价也越来越高。建筑行业企业越来越重视成本控制与造价控制。本文从我国建筑施工企业工程造价及成本核算的现状出发,分析我国工程建设项目在工程造价制定及成本核算过程中存在的问题,并提出相应的解决策略,以期改善我国建筑工程成本管理现状,合理控制工程造价。
In recent years, with the continuous improvement of the technological level of construction projects, the cost of raw materials and labor is increasing, and the cost of construction projects is getting higher and higher. Construction enterprises pay more and more attention to cost control. Based on the current situation of construction cost and cost accounting of construction enterprises in China, this paper analyzes the problems existing in the process of project construction and cost accounting of China＇s construction projects, and puts forward corresponding solutions to improve the current situation of construction cost management in China and control the project cost.
出处
《价值工程》
2017年第25期65-66,共2页
Value Engineering
关键词
工程造价
成本结算
解决策略
project cost
cost settlement
solution strategy
