较大型的企业,都会有本企业的内部资源成本价格。但各企业在制定过程中采取的方法会有所不同。本文结合海洋建筑工程项目的特点,介绍如何利用企业的成本中心编制一套较好的适应施工需要的资源成本价格,使得工程项目成本和企业的成本核算尽量接近。 Larger enterprises will have their own internal resource cost price. However, the methods adopted by various enterprises in the process of formulation will be different. This article combines the characteristics of marine construction projects, describes how to use the cost center of the enterprise to prepare a set of better cost of resources to meet the construction cost, making the cost of the project and the cost of the business as close as possible.