实施工程项目成本全面台账管理的探讨

工程项目作为施工企业主要的核算对象，在市场竞争日趋白热化的情况下，其责任成本管理越来越引起各级领导的重视。此文通过对项目成本台账这一重要的成本信息栽体管理方法的探讨，对施工企业夯实成本管理基础工作具有一定的借鉴和指导意义。

Exploration of total process control over ongoing construction projects by way of general ledgers

Engineering projects being as the main accounting object of construction enterprises, the responsibility costing management thereof has increasingly called the attention of the leadership of all levels under the circumstances of acute market competitions today. Through the exploration of the management methodology o fthe general ledger of project costs, which is an important cost information carrier, this article provides a certain reference and guidance to consolidating the work of cost management by construction enterprises.