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项目成本管理(project cost management)包括项目成本预测、计划、控制、调整、核算、分析和考核等管理工作。本文以环保设备制造企业会计实务中的项目成本管理为例,仅就项目成本预算与成本控制环节进行分析阐述,初浅地探讨了如何确保将项目实际成本控制在预算内,并在控制过程中如何调整预算与实际的差异,从而完成项
Project cost management includes project cost forecasting, planning, control, adjustment, accounting, analysis and assessment. This article takes the project cost management in the environmental protection equipment manufacturing enterprise accounting practice as an example, analyzes and explains only the project cost budget and cost control, discusses how to ensure that the actual cost of the project is controlled within the budget and how to control the project Adjust the budget and the actual differences in order to complete the item