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施工项目成本是指建筑施工企业以施工项目作为成本核算对象,在施工中所发生的全部生产费用,包括所消耗的主、辅材料,构配件,周转材料的摊销费或租赁费,施工机械的台班费或租赁费,支付给生产工人的工资、奖金以及项目经理部一级为组织和管理工程施工所发生的全部费用的支出。针对市场经济发展出现的问题,本文主要谈及了施工项目成本管理的对策。
Construction project cost refers to the construction project construction enterprises as the cost accounting object, all the production costs incurred in the construction, including the consumption of the main and auxiliary materials, spare parts, working capital, amortization fees or rental fees, construction machinery Of the shift or rental fee paid to the wages of production workers, bonuses and project manager at the level of organization and management of construction costs incurred for the full cost of construction. In view of the problems that appear in the market economy development, this article mainly talked about the countermeasures of construction project cost management.