工程成本分析之必要与原则（The necessity and principle of engineering cost analysis）.doc

工程成本分析之必要与原则（The necessity and principle of engineering cost analysis） Cost management is to realize the enterprise financial goals, one of the major means of profit maximization, cost accounting and cost forecast, cost plan, cost control, cost analysis and cost assessment of organic constitute the cost management system. To organize the cost accounting, to improve the management level of enterprises, to implement the economic responsibility system of various departments of the enterprises, and to improve the economic performance of enterprises. In the increasingly fierce competition in the market economy environment, cost management work is particularly important, in this, the author probes into the problems with the current construction enterprise project cost accounting briefly research, in order to play a guiding role to practical work. 1. The meaning of the cost project Construction and installation project cost is divided into use of labor, materials, machinery and other direct and indirect costs, the cost of each item has its specific content, also have other expenses related to familiar with these, is very important for cost accounting, labor projects, for example: only labor projects including direct sussing out engineering construction workers wages and from the site of warehouse material handling to the construction site content such as the transport workers wages, but does not include material procurement staff, construction machinery and materials to site warehouse before handling, loading and unloading workers wages and so on. 2. Determination of the cost accounting object The cost accounting object is the cost undertaker determined to collect and distribute the cost in the process of cost calculation. 1. Methods of dividing the cost accounting objects 1), the same engineering project, construction by the same unit, the same construction site, the same structure type, similar construction completion date, the smaller number of units of quantities proje