建设工程物资成本核算的探讨  

Discussion on Material Cost Accounting of Construction Project

作　　者：王晓丽[1] 贾云龙[1] 

机构地区：[1]陕西铁路工程职业技术学院,陕西渭南714000

出　　处：《铁路工程技术与经济》2016年第5期13-14,30,共3页Railway Engineering Technology and Economy

摘　　要：在工程建设中,进行所用物资的成本核算,是考核物资管理水平和控制项目成本的重要手段,也能为拟建项目提供借鉴。此文在阐述工程物资成本核算存在的主要问题的基础上,探讨已完工项目的物资成本核算应明确的责任部门、成本核算对象及内容,以及相关部门应承担的工作和需要提供的所用物资数量和设计用量,由物资部门核对无误后进行成本核算,并保持核算结果的真实性。The material cost accounting of construction project is an important means to assess the level of material management and control project costs, and also can provide reference for the proposed project. On the basis of discussing the main problems existing in cost accounting of engineering materials, the responsibility department should be made clear and the cost accounting object and content for material cost accounting of the completed project are discussed. The work should be undertaken by the relevant depart ments and the need to provide the amount of materials used and design are also proposed. The cost accounting is carried out after checking by the material department, and the cost accounting results should be maintain the authenticity.

关 键 词：建设工程 所用物资 成本核算 

分 类 号：TU723.31[建筑科学—建筑技术科学]