摘要
建筑工程项目普遍存在工期长、投资大、风险高等特点,如何在保证工程质量和进度的同时,有效控制工程造价,提高投资效益,已经成为建筑企业面临的重大课题。笔者将从建筑工程造价控制的重要性、传统成本核算方法的局限性、影响成本核算准确性的因素等方面入手,重点探讨建筑工程造价控制中施工项目成本核算的优化策略。
Construction projects generally have the characteristics of long duration, large investment and high risk. How to effectively control project cost and improve investment efficiency while ensuring project quality and progress has become a major issue faced by construction enterprises. The author will start with the importance of construction project cost control, the limitations of traditional cost accounting methods, the factors affecting the accuracy of cost accounting, and focus on the optimization strategy of construction project cost accounting in construction project cost control.
作者
周东
Zhou Dong(Gansu Engineering Construction Supervision Co.Ltd,,Lanzhou,730030,China)
出处
《陶瓷》
CAS
2024年第9期190-193,共4页
Ceramics
关键词
工程造价
控制施工
项目成本
核算策略
Engineering cost
Control
Construction project cost accounting
Strategy
