营改增下建筑企业成本管理的问题分析  

Analysis on the problems of construction enterprise cost management under the background of replacing business tax with value-added tax

作　　者：徐亚丽[1] 

机构地区：[1]牡丹江大学,黑龙江牡丹江157011

出　　处：《黑龙江科学》2017年第22期50-51,共2页Heilongjiang Science

摘　　要：为了全面提升建筑施工企业成本管理水平,实现精细化管理、完成生产方式的转变,从营改增环境下建筑施工企业角度出发,对人工费、材料费及管理成本进行深入分析研究,进一步明确营改增环境下建筑企业的成本管理问题,提出更加有效的解决办法和意见。In order to comprehensively improve the cost management level of building construction enterprises,to achieve meticulous management and to complete the transformation of production methods,the labor costs and material costs were made analysis from the point of view of the construction enterprises in the environment of replacing business tax with value-added tax,the cost management problems are further clarified in the environment of replacing business tax with value-added tax,and the effective solutions and opinions were put forward.

关 键 词：营改增 成本管理 建筑施工 生产方式 

分 类 号：F810.4[经济管理—财政学]