浅谈施工企业对分包成本的核算（Discussion on the subcontract cost of construction enterprises）.doc

浅谈施工企业对分包成本的核算（Discussion on the subcontract cost of construction enterprises） Discussion on the subcontract cost of construction enterprises Abstract: with the development of the city, construction products become more and more complex, and the construction of construction projects is more and more subdivided. In order to pursue higher economic benefits, the general contractor will often implement subcontracting system for the project. Therefore, this paper briefly introduces the significance and tasks of subcontracting cost accounting, and probes into the key points and methods of cost management. Key words: subcontracting engineering; subcontracting cost; cost management The construction cost management is a key part of the operation management of construction enterprise. The task of cost management is to improve the construction effect and control the cost effectively and reasonably. Construction subcontracting in construction enterprises is widespread, but also should have formal and legitimate financial management system, accounting procedures. Therefore, the cost management of subcontracting project is very important. I. the cost accounting method of the construction sub contracting project According to the relevant sub contractor engineering regulations, the cost calculation of sub contracting projects must be carried out in accordance with the state regulations, that is to say, the accounting standards should be the leading factor, and there are two ways to deal with the problems: (I) total price law This method of accounting treatment, with the general contractor to establish project cost accounting methods are roughly the same, that is to say, the total contract construction enterprise income should be subcontracting income also incorporated into it, and then will be paid to the project cost from subcontracting enterprises is in general contractor costs. The question reflected by the total price method is that, regardless of the general contracting or sub