大学毕业论文_建筑施工企业成本管理中核算管理机制的研究.doc

摘 要 当前，施工项目成本管理工作没有得到很好的开展，其症结在于对成本核算工作的模糊认识和缺乏重视。而加强项目成本核算，将是建筑企业进入成本竞争时代的利器，也是企业推进成本发展战略的基础。成本管理的中心环节就是企业成本核算，只有做好这点，才能使成本最大程度的降低，达到以最少的消耗取得最大经济效益的目的。 论文基于施工企业成本核算的现状分析，探讨建筑施工企业为了进一步搞好施工企业成本管理与核算，增强节约降耗意识，在成本核算方面做新的机制研究，并做作业法成本核算机制应用于建筑施工项目成本核算的初步探究，最后选取某国际酒店综合楼土建工程项目进行案例分析，验证论文就成本核算所提出的机制应用的可行性。 关键词：建筑；施工企业；成本；成本管理；成本核算 ABSTRACT Strengthen the construction project cost accounting, good care serves as a source of enterprises, by supporting efficiency, good development of construction enterprises is one of the foundations. Currently, the construction project cost management have not been well carried out, the main problem lies on the fuzzy understanding of cost accounting and the lack of attention. And strengthen cost accounting, will be the cost of construction enterprises to enter the era of competition instrument, is the cost to promote the development of corporate strategy. In an increasingly competitive construction market, the task inadequate, enterprises can make the construction costs, particularly good or bad internal cost accounting to determine whether the enterprise to win in the competition. Cost management, cost accounting business is the key step, only do this, can the maximum cost reduction, achieved with the minimum of consumption to maximize economic efficiency. Paper, based on existing research Construction Cost Accounting content of construction enterprises in order to further improve the construction cost management and accounting, and enhance awareness of conservation and consumption reduction in the cost accounting aspect of the new mechanism, and make application of traditional cost accounting system construction enterprises in the initial inquiry, the final selection of an international hotel complex building civil engineering projects case study to verify the feasibility of applying cost accounting method, and thus of personal views. Key words: Construction; construction enterprise; cost; cost management; cost accounting