成本与费用是企业生产经营活动的重要因素,对企业经营成果影响较大。加强成本费用的控制和核算,是会计核算的主要任务之一。本文对工程成本控制与期间费用的核算进行了研究。 Costs and expenses are important factors in the production and operation activities of the enterprise, which have a great impact on the operating results of the enterprises. Strengthening cost control and accounting is one of the main tasks of accounting. This article has carried on the research to the project cost control and the period cost accounting.