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针对施工企业的项目管理问题,本文结合了责任会计处理的办法处理相关问题。基于实际方法思考,本文主要内容结构如下:建立责任中心;预测和制定内部结算价格;确定内部结算要通过“内部银行”;编制责任预算;责任成本控制;责任会计核算与考核。相信通过本文,对施工企业项目责任会计处理办法更加深刻的认识。
In view of the project management of construction enterprises, this article combines the responsibility accounting approach to deal with related issues. Based on the actual method of thinking, the main content of this paper is structured as follows: establishing a responsibility center; predicting and setting the internal settlement price; determining the internal settlement to pass the “internal bank”; formulating the responsibility budget; controlling the cost of responsibility; accounting and assessment of responsibility. I believe through this article, the construction enterprise project accountability approach to accounting a more profound understanding.