工程项目责任成本核算的问题及对策探讨

摘要

阐述了工程项目责任成本核算的概念及其与会计核算的联系与区别,总结出责任成本核算存在的问题,并提出解决措施,以加强责任成本核算,实现施工企业的经济效益最大化。%This paper describes the concept of engineering project responsibility cost accounting,illustrates the relation and differences of responsibility cost accounting and financial accounting,summarizes problems existing in responsibility cost accounting,and puts forward solutions,with a view to strengthen responsibility cost accounting and to realize maximum economic benefit of construction enterprises.