外文翻译---施工企业工程项目成本核算若干问题研究-会计审计.docxVIP

附录1 The Study of Construction Enterprise Project Costing Cost management is an important part of production and management is a really important way to improve the economic efficiency of enterprises.?The cost accounting is the basis of cost management work.?Doing a good job of cost accounting, cost management objectives to achieve an important means of reducing the cost of mining on the maximum cost of the potential to play a key role.?So how to do a good job cost accounting, the accounting staff must be carefully pondered. 1 Of the problem Construction projects costing businesses that will occur during construction of the production costs, through the construction, manufacturing costs and other subjects Guiji summary, then, directly or distribution of the object included in the cost accounting, calculation?the actual cost of the project. As the construction of a unitary enterprise products, long production cycle, production sites and the cost of higher uncertainty characteristics, cost accounting and industrial enterprises are very different compared to, especially after the implementation of guidelines for the construction contract, construction cost accounting business?work, there has been more substantial than before to adjust.?In this paper, I address the current problems in practical work, to talk about the construction project costing business problems.Second, costing a number of specific issues1.On the issue of cost accounting to determine the object At present, the construction project costing companies the main problems is costing the object is too extensive.?Of course, if the division of cost accounting objects too small, there will be many indirect costs need to be assessed, adding to the accounting workload, duplication of efforts, lack of practical significance.?Cost object division to be reasonable, then the actual work to make sure? Cost object classification method generally has the following four points: ⑴ construction and installation,