施工企业作为新起的行业,在会计管理核算方面还不是很成熟,本文从不同角度对施工企业会计成本核算的必要性、这一特殊企业的会计成本核算存在的问题,会计成本核算在施工企业中的作用,如何加强施工企业在会计成本核算等四方面作一个浅析。 As a newly-started industry, construction enterprises are not yet mature in accounting management accounting. This paper analyzes the necessity of accounting for construction enterprises accounting from different angles, the accounting cost accounting of this special enterprise, the accounting cost accounting in construction enterprises In the role of how to strengthen construction enterprises accounting cost accounting and other four aspects to make a brief analysis.