基于《建造合同》准则的施工企业成本核算

新的《建造合同》会计准则要求改变施工企业相关的工程成本核算方法,本文基于这一准则的精神从核算主体、成本对象、成本期间、工程成本和工程收入的确认与计量以及如何加强新准则下的工程成本管理工作等方面阐述了自己的思考,旨在帮助工程成本核算人员加强这方面的工作基础。

Cost Accounting of Construction Enterprises Based on the Rule of Construction Contract

The new Accounting Rule for "Construction Contract" demands to change accounting method of construction cost for relevant construction enterprises. Based on the spirit of this rule, with the aim of helping accountants of construction cost strengthen the foundation of relevant works, the author presents his own observations on the confirmation and measurement of accounting body, cost target, cost period, construction cost and construction income, as well as on how to enhance the management of construction cost under the new rule.