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材料成本核算是整个工程成本管理中重要的组成部分。对材料成本核算进行科学合理的管理能够提高企业的经济效益,促进企业的发展。在我国的建筑企业之中,材料成本核算虽然得到了一定的管理,但是仍然存在着成本核算效率不高的问题,无法促进企业利润的增长,对企业的发展有一定的阻碍。本文通过对建筑工程中材料成本核算中出现的问题进行讨论,根据自己的见解提出了提高企业材料成本核算提高效率的方法,以期通过本文的讨论为材料的成本核算提供参考。
Material cost accounting is an important part of the entire project cost management. Scientific and reasonable management of material costing can improve the economic benefits of enterprises and promote the development of enterprises. Among the construction enterprises in our country, though material cost accounting has been under certain management, there is still a problem of low cost accounting efficiency, which can not promote the growth of corporate profits and hinder the development of enterprises. In this paper, we discussed the problems in the material costing of construction projects, and put forward the methods to improve the efficiency of the material costing in enterprises based on our own opinions, in order to provide reference for the material costing through the discussion in this article.