论文部分内容阅读
随着园林事业的蓬勃发展,园林绿化施工企业日益增多但是我国园林施工企业在工程项目成本核算方面,存在着制度不完善,管理水平不高等问题,造成成本支出大,效益低下的不良局面。本文分析了目前园林绿化工程成本核算中存在的问题,并给予有效地控制方法。对工程项目成本核算过程中存在的问题通过对成本核算的科目设置;费用的归集及成本的分配以及成本核算中出现的问题与解决办法等内容,探讨园林施工企业成本核算问题。
With the flourishing development of landscape architecture, the number of landscape construction enterprises is increasing day by day. However, there are some problems in the project cost accounting of landscape construction enterprises in our country, such as imperfect system and low management level, resulting in large costs and low benefits. This paper analyzes the existing problems in the cost accounting of landscape engineering and gives an effective control method. The problems existing in the project costing process are discussed through the account setting of cost accounting, the collection of costs and the allocation of costs, the problems and solutions in cost accounting and so on, to discuss the cost accounting problems of landscape construction enterprises.