建筑安装工程项目收入成本确认之探讨

做好工程项目成本核算是建筑安装企业得以实现企业发展战略的重要手段之一。一些中小建筑安装企业或改制转型后的实施项目核算的建筑安装企业,在项目核算中存在着以收抵支、简单承包等现象,阻碍了企业的发展。文章通过对当前形势的分析、建筑安装市场的特点,结合会计准则的要求,对建筑安装工程项目的收入、成本做了一些探讨。

Discussion on the Revenue Cost Confirmation of Construction and Installation Projects

To do well the project cost accounting is one of the important means to achieve the enterprise development strategies for construction and installation enterprises.After system reform or transition,some small and medium construction and installation enterprises begin to implement projects accounting,but there are some problems,such as,income offsetting by expenditure,the project accounting in order to arrive,simple contracting and so on,which hinder the development of enterprises.Through the analysis of the current situation and characteristics of construction and installation market,this article explores the revenue and costs of construction and installation project by combining with the requirements of accounting standards.