摘要
在我国建筑领域成熟发展的大环境下,土建工程作为建筑领域十分重要的组成部分,其内部成本核算受到了广泛的关注。电算法和会计成本法是土建工程成本核算的重要方法,有利于在节约成本的同时提高经济效益。基于此,着重分析了基于电算法和作业成本法的土建工程成本核算管理情况,并提出了具体的优化策略。
In the mature development environment of China's construction industry,civil project,as a very important component of the construction field,has received widespread attention for its internal cost accounting.Accounting computerization and activity-based costing are important methods for cost accounting in civil project,which are beneficial for improving economic benefits while saving costs.Based on this,this paper focuses on analyzing the cost accounting management of civil projects based on computerization and activity-based costing,and proposes specific optimization strategies.
作者
董亚静
DONG Ya-jing(Shaanxi Yicheng Technical School)
出处
《当代会计》
2023年第3期157-159,共3页
Contemporary Accounting
关键词
成本核算
土建工程
电算化
作业成本法
cost accounting
civil project
computerization
Activity-based costing
