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目前,建筑企业在面临激烈的市场竞争,特别是建筑安装企业,工程项目低价中标是普遍现象,企业的盈利空间越来越小。只有加强内部管理,做好开源节流,有效的进行成本核算和控制,使项目总体成本低于社会平均成本,才能争取项目赢得经济效益的机会。特别是施工过程中成本控制管理,就显得尤其重要。笔者就以建筑安装企业工程项目做好过程成本控制的一种手段——项目月度核算为题,浅谈如下想法。所谓建筑安装企业项目月度核算是
At present, construction enterprises are faced with fierce market competition, especially construction and installation enterprises. The low bid of construction projects is a common phenomenon and the profit margins of enterprises are getting smaller and smaller. Only by strengthening internal management, doing a good job of cutting costs and effectively cutting costs and controlling costs so that the overall project cost is below the average cost of the community can the project win economic benefits. Especially in the construction process cost control management, it is particularly important. The author on the construction and installation of enterprise projects do a good job in the process of cost control of a means - project monthly accounting for the title, the following ideas. The so-called construction and installation project monthly accounting is