項(xiàng)目成本核算的方法與過程

項(xiàng)目成本核算1項(xiàng)目成本核算概述2項(xiàng)目成本核算方法3項(xiàng)目成本核算過程4項(xiàng)目成本分析1項(xiàng)目成本核算概述

1.項(xiàng)目成本管理核算的含義及意義項(xiàng)目成本核算是通過一定的方式方法對(duì)項(xiàng)目施工過程中發(fā)生的各種費(fèi)用成本進(jìn)行逐一統(tǒng)計(jì)考核的一種科學(xué)管理活動(dòng)。項(xiàng)目成本管理的重要環(huán)節(jié)，項(xiàng)目成本核算為確定項(xiàng)目盈虧情況，及時(shí)改善項(xiàng)目成本提供基礎(chǔ)依據(jù)，最終達(dá)到降低成本開支，提高項(xiàng)目利潤(rùn)水平的目的項(xiàng)目成本管理核算的意義及時(shí)反映預(yù)算成本執(zhí)行情況挖掘降低成本的潛力便于落實(shí)項(xiàng)目責(zé)任制緊扣國(guó)家政策，監(jiān)督成本計(jì)劃提高項(xiàng)目全過程管理水平2醫(yī).項(xiàng)蹤蝶目微成坦本凈核伯算股的怖對(duì)坑象以島單冒位港工騰程創(chuàng)為壁核梅算挨對(duì)煤象以赤部健分似工備程攻為犁核研算俘對(duì)別象以牙合固并體工堂程粉為豎核遷算相對(duì)玩象3輪.項(xiàng)澇目認(rèn)成知本稿核奪算岡的踏基廣礎(chǔ)筒工比作外及鋸要星求建剪立址項(xiàng)樣目器成顆本針核縱算督制嚴(yán)曉格個(gè)執(zhí)撒行甩核乖算偶制澇度福安膚排計(jì)鼻算辣必熟須室正裙確濫及露時(shí)4爭(zhēng).項(xiàng)城目蠶成變本吳核納算私的轟原譯則收聽支紅口靠徑史一谷致聽原電則實(shí)晶際嫌成臭本銜核偉算果原編則權(quán)僅責(zé)乞發(fā)余生書制縫原壇則分拿期品核鋪算象原宜則及冰時(shí)鴿準(zhǔn)柴確燈原澆則連呀續(xù)威相耳關(guān)提原珠則劃貞分手收迎益罩性皂支君出相與初資鍵本銅性境支膛出菊的琴原勢(shì)則配引比早原蹤蝶則重腐要袍性阻原粥則2項(xiàng)老目慕成勺本好核漏算希方夠法最倚常貝用網(wǎng)的橋核銹算滑方短法顛有逝會(huì)身計(jì)己核逐算阿方構(gòu)法摘、竭業(yè)庸務(wù)靜核康算欲方升法動(dòng)與車統(tǒng)昆計(jì)躍核炮算禁方壓法安，餅三艱種主方的法傍互扯為證補(bǔ)額充茄，羽各販具有特評(píng)點(diǎn)喬，杏形石成邊完揀整樹的慰項(xiàng)鎮(zhèn)目抽成昂本蜂核溜算脂體俘系1嬌.項(xiàng)枝目輝成播本逼核糖算劣方豆法霧綜鄭述會(huì)沖計(jì)塌核循算豪法題是蘇以席傳砌統(tǒng)先的宮會(huì)嗽計(jì)子方羽法熟為幕主逆要會(huì)的濤手襪段鍋，魚以真貨基幣泉為躍度拖量株單枕位燃，恥會(huì)蹈計(jì)兩記亂賬灰憑裁證豪為任依扶據(jù)冷，涼對(duì)綠各宰項(xiàng)誘資滋金吊來最源內(nèi)去規(guī)向艷進(jìn)池行霸綜流合狠系刪統(tǒng)腸完顧整舟地拆記芽錄席、拳計(jì)層算咱、逝整姨理職匯緒總?cè)拥难敢凰惴N稈方踩法業(yè)倘務(wù)慢核貸算贊法幻玉是香對(duì)禿項(xiàng)塔目訊中思的沒各世項(xiàng)架業(yè)柱務(wù)浙的嚷各保個(gè)漁程古序奏環(huán)貝節(jié)材，昏用啦各要種爭(zhēng)憑脫證犬進(jìn)蛾行夜具瞇體悄核陳算型管波理座的風(fēng)一四種盆方淚法統(tǒng)耀計(jì)搏核功算次是云建另立作在捕會(huì)倒計(jì)競(jìng)核府算賓與坡業(yè)矮務(wù)末核睜算佩基館礎(chǔ)仗之依上患的豎一當(dāng)種姓成擱本陽(yáng)核御算揉方前法遠(yuǎn)，篩主妖要枝的趙統(tǒng)散計(jì)握內(nèi)戚容漏有支產(chǎn)膜值黃指褲標(biāo)倦、王物宗耗番指酬標(biāo)強(qiáng)、櫻質(zhì)泛量勁指孝標(biāo)灣、決成絕本逆指嶄標(biāo)疲等表壯格口核塘算芽法撕主煤要脈是適建螞立正在病內(nèi)鮮部據(jù)各柄項(xiàng)非成兩本件核靠算匹基丘礎(chǔ)雄上悔，州通鹽過畏項(xiàng)紹目號(hào)的虛各往業(yè)祖務(wù)士部盛門箱與雀核頂算默單錘位撓定柜期嘴采才集忙相女關(guān)膠信仍息涌、漫填霸制嶼相訂應(yīng)俊表富格響，早形糞成哀項(xiàng)循目溝成慚本蝕核堡算銷體孕系豪的巧一熄種潛方藏式2輩.項(xiàng)喂目詳成嫩本間會(huì)迅計(jì)宴核肺算恨法項(xiàng)品目帝成顯本創(chuàng)會(huì)腦計(jì)稼核算算服的嘗基育礎(chǔ)莖工榴作卵：寸完雖善撒原嗚始制、披記幣錄辱制雪度掩、報(bào)設(shè)娘置逃各濁種佛賬較表增、債建圓立勝統(tǒng)飄計(jì)勢(shì)臺(tái)慈賬項(xiàng)祝目露成料本五會(huì)擴(kuò)計(jì)壩核側(cè)算律的袍分濤類扮：望直冠接以核塊算倘、封間肝接賞核鳴算隔與旺列修賬倒核伙算3那.項(xiàng)導(dǎo)目姿成勢(shì)本狹表箱格外核替算醒法項(xiàng)副目篇成立本淘表儲(chǔ)格連核蔽算睜法輝是禽指桌在密內(nèi)掏部倘各仆項(xiàng)敢成這本淡核車算放的擠基至礎(chǔ)浴上踢，央依罷靠忘項(xiàng)遺目踐的而各炕個(gè)望實(shí)具施礎(chǔ)部役門匠和讀核芳算橫單務(wù)位兇定效期因采巾集離信袖息率，箭切娃實(shí)軍按赤照從有慣關(guān)捏規(guī)啞定絨與綱程嚇序請(qǐng)?zhí)钫蹖懱咭幻蹈Ａ屑冶黼`格攤，卷完印成昆數(shù)殿據(jù)乎比方較量與膀考具核鋪的蹦核烘算擔(dān)方衫法概。拐項(xiàng)吵目缺成榜本咐表瞧格葵核扛算懸方脾法帝的耗優(yōu)鹿點(diǎn)劣是貌比癢較鈔簡(jiǎn)校潔棒明返了羞，鈴直料觀冬易自懂聽，循易投于祥操頑作宵，猴實(shí)困時(shí)些性病較碌好譯。缺勺點(diǎn)劈燕是詢覆慕蓋油范張圍忽較杯窄挨，瀉如朋核述算韻債森權(quán)獅債盜務(wù)留等難就券比駱較緩困強(qiáng)難表盜格擔(dān)核添算綱方勺法夸的偽步織驟確鑰定墨項(xiàng)很目類責(zé)偷任念成哀本榨總挖額編助制轎內(nèi)混控紡成勁本雞和憤落昨?qū)嵦顛弰t位該成吹本忠責(zé)旱任項(xiàng)塑目伴責(zé)疑任蹄成布本壇和敵崗鐵位蜂收絮入?yún)s調(diào)日整確肆定期項(xiàng)葡目浙當(dāng)芽期威責(zé)邀任緣瑞成現(xiàn)本確騰定航當(dāng)濾月印的吹分曠包睡成趴本菜支肝出材皺料小消選耗舊的鉆核牲算周混轉(zhuǎn)留材廁料腎租純用來支蘇出院的秋核袋算水判、壘電易費(fèi)旅支六出沾的鈔核鋒算項(xiàng)孝目牛外涼租答機(jī)梯械召設(shè)委備允的賠核宴算項(xiàng)柴目牢自眨有考機(jī)歇械懂設(shè)山備罩、足大扒小施型笨工蠻器國(guó)具補(bǔ)攤幼銷情、沾臨高時(shí)謀設(shè)孩施震攤忌銷失等兔費(fèi)透用陶開咸支雹的繁核鼓算現(xiàn)哄場(chǎng)禿實(shí)顯際墳發(fā)短生貴的翠措辟施腐費(fèi)電用廁開籮支求的派核哥算項(xiàng)尊目祝成蛋本政收嘩支贈(zèng)核對(duì)算項(xiàng)千目支成晶本離總啦收晃支鋤的既核賄算4意.各拜種務(wù)方幫法旁綜遲合桃利水用在醋項(xiàng)壞目避成坊本意核像算庫(kù)方眉法濫中標(biāo)各涉種催方賴法禁之潑間愉存釣在任差后別愛，棗也停有糟聯(lián)只系欄，淋利仰用護(hù)各就種喇方頁(yè)法淺之尖間貞的毫優(yōu)鞠勢(shì)劍互遣補(bǔ)恨，密必元須岡是夸實(shí)?，F(xiàn)鬧各槽種銹核耗算鳥方鋪法癢之觸間鐘的嫩協(xié)厘調(diào)李統(tǒng)護(hù)一濫。表屋格倉(cāng)核脂算宵方貓法委是束最貧便唐于爆操怠作泡的灑一陸種攝方向法荒，除表筋格摩格竄式墓自差由搬，史可腫以獻(xiàn)根肌據(jù)意自瓦身敵需糟要風(fēng)，循自潤(rùn)行牛設(shè)鑄置么各粘種路表什式菊，副并傷且仗隨系著據(jù)項(xiàng)飄目購(gòu)成摩本咳核帆算劫工對(duì)作缸的勒深美入援發(fā)蓮展妻，胞表巧格鉤的鉛種膚類匪、鳴數(shù)蛇量益、箏格忠式撓等稍都漆可管以豈不仿斷販地趨改鋤進(jìn)救，纏適鑄應(yīng)貌各屋個(gè)面崗替位遮的林成膛本急考日核駝。會(huì)雕計(jì)弓核升算盼方戒法繩中餅利曉用澡會(huì)落計(jì)狂記落錄集的惹連梨續(xù)波性思、雙可凈靠稅性殼、采綜災(zāi)合霜性基等崗特磁點(diǎn)瓣，鳥核寶算憤的桿結(jié)雖果筐更衛(wèi)為蹈準(zhǔn)她確由，哥加繞之向計(jì)棒算住機(jī)旬的區(qū)普蠶遍編使鄉(xiāng)豐用美、簡(jiǎn)財(cái)耗務(wù)陵軟在件逗的痰迅慮速得發(fā)方展棋，暴在窩諸瘋多追成撈本察核幣算忌方小法騎中腳，拒會(huì)郊計(jì)映核憤算燭方城法托已托經(jīng)囑處掃于鄭中溪心眨地拒位編。另軌外柿，息項(xiàng)炒目踐成勺本柱業(yè)搭務(wù)態(tài)核淚算創(chuàng)方薦法撓與膜統(tǒng)萬計(jì)暑核猛算事方顆法透也特不皺能習(xí)完合全遙拋飄棄瘦，惰二北者嘩作芹為束補(bǔ)騾充涼，福可劑以成為貿(mào)項(xiàng)渾目啊成秤本唇核就算炸提樸供哨準(zhǔn)狂確軍的晶數(shù)麥據(jù)珠，少保港證誕核觀算須結(jié)赴果相的狠準(zhǔn)屬確東度俱。3項(xiàng)論目壞成荷本填核勢(shì)算起過僻程1巖.發(fā)樸生糾成斜本沾的勸確墓認(rèn)進(jìn)主行酸項(xiàng)煩目笨成赴本索核辱算轎，分首艇先朝要尋對(duì)術(shù)發(fā)犯生手的抽各禍種挑成絮本自和眼費(fèi)如用遍進(jìn)異行桶一液一捐確茶認(rèn)菊，挽確唐定喪應(yīng)個(gè)該秀記己入躬項(xiàng)簡(jiǎn)目魂成接本爛的灰費(fèi)稍用已及氣費(fèi)車用佩數(shù)箭額各根種論消歲耗欺紀(jì)尿錄完靜成尿狀卷況秘度疾量2止.成漂本挎的責(zé)歸臂集爛與駁分功配所潔謂艱成銹本駛歸器集揭是怕指鳳在降會(huì)判計(jì)甲制擁度蛇下泰，飯以呢有稼序改的兼方撒式額進(jìn)較行腥成捉本轎數(shù)搏據(jù)敲的掩搜逗集封與掘匯猛總捎的刪過哨程戒；厭成個(gè)本畫分抖配幼則伸是涼指祖將揀歸飄集玻的損成銳本搬分皺配瓣給傭成紹本枕對(duì)竭象恒的辰過游程執(zhí)。項(xiàng)析目棋實(shí)淋施介過墊程暮中局既劑有溝直城接詳成情本厭，讓也芒存害在疾間濟(jì)接紗成掀本螞，摘大鏡多將數(shù)謹(jǐn)直逆接撲成嘗本欠的乎核唇算倆簡(jiǎn)現(xiàn)單歐易災(zāi)行數(shù)，宋可雁按任照患定捷額晴標(biāo)營(yíng)準(zhǔn)逮和灶單象價(jià)臉直般接孔核里算連，且而孫間租接遭成錄本鏈則克需邁要模按編照闊一軟定異的嫂標(biāo)蠟準(zhǔn)春進(jìn)棕行筑歸克集佳與絮分迫配監(jiān)。3鹽.確訪定撈實(shí)墓際研發(fā)籍生品成卵本經(jīng)皺過噸對(duì)胖項(xiàng)久目完成甜本莖的絞確獸認(rèn)成、拆歸況集頸與腹分委配條，園就裕完腦成那了農(nóng)項(xiàng)極目漫成造本樓核祥算哨的訴主間體兇工筒作愿，治為柴確辦保拐核掀算絨結(jié)起果淡的襪準(zhǔn)榴確洪性繁，蛋必避須天要賽對(duì)旱未罷完閑成且的凡項(xiàng)籃目田工卷程忍再塑次團(tuán)進(jìn)臭行召最手后棄盤救點(diǎn)擁，鬧最概終后確湖定勾一逗定教期島間鋸內(nèi)逆完飯成輛項(xiàng)蔬目肆的錯(cuò)實(shí)粉際家成尺本絹。4越.提雙交執(zhí)項(xiàng)旺目扔成吩本喚核懂算戲報(bào)徐表確棚認(rèn)判最洲終瓜實(shí)百際紹成兆本呆之返后梨，揪要喬將馳已機(jī)經(jīng)毯完阻工匪的蒙項(xiàng)督目籮成限本罷轉(zhuǎn)辛入凈“貸項(xiàng)舞目防結(jié)敞算亡成泄本他”紫等督科盼目盞中森，鏟并貿(mào)結(jié)溉轉(zhuǎn)越相查關(guān)道的擔(dān)期福間熊費(fèi)災(zāi)用座，坡經(jīng)饑過西必額要坐的籠會(huì)伴計(jì)劫處闖理大之邁后致，麥生醫(yī)成僑項(xiàng)材目幕成徒本磨核灶算麻報(bào)給表歷，唇并認(rèn)最藝終寧提盼交顧相沒關(guān)佩部故門紀(jì)，完對(duì)齡核夢(mèng)算錘結(jié)幫果腔進(jìn)帥行氧分吵析腫總落結(jié)撿，暮及逢時(shí)濁調(diào)央整蚊施柳工悶戰(zhàn)膝略勺與粱方替法布。4項(xiàng)話目滿成鄰本鼻分摟析項(xiàng)伯目咽成春本沒分拜析科也病是選項(xiàng)懇目棗成喊本爸管弦理造中去關(guān)隸鍵桃的賀步逼驟籍之目一伐，培前榜面覆的拿資創(chuàng)源付計(jì)示劃膛、植成租本什估涂算益、別成僵本鄙預(yù)控算吐再敬到瀉成慮本栗核鏡算霉，軌都在是尋在斑為熱項(xiàng)鼻目芬成擋本策分蘭析敞作度鋪?zhàn)R墊禁，拉為陡其參提瞇供柔必池要碼的提數(shù)僵據(jù)筋支柱持崖和雷資畜料墳支談?chuàng)谓j(luò)，冬通寨過氣提看交仁科廉學(xué)靈的狐成搏本脹分緊析愉報(bào)神告柏，揮最恭終脾實(shí)儲(chǔ)現(xiàn)蘇成辯本腹控切制裂的租目刮的兆。1馳.項(xiàng)傲目筆成敬本遙分佛析飲概振述項(xiàng)享目肌成辨本在分忍析者就殺是允根螞據(jù)棕統(tǒng)田計(jì)恒核霧算昂、恭業(yè)招務(wù)航核昆算時(shí)、州會(huì)攻計(jì)腦核痛算遺、皂表惑格憂核今算狂等擾方丑法醋提牽供眠的車資靈料游和峽數(shù)映據(jù)捎，處對(duì)攻項(xiàng)仔目逃成架本縫的西形擱成使過溜程稈和賺影芬響胖成記本維升雨降決的碗因疫素瓦進(jìn)鞏行確具鄰體猜分過析龍，狂以取達(dá)忘到缸降劣低罪成談本丘的露目宣的垃。項(xiàng)扣目限成駁本染變劍動(dòng)是的刑影嚼響未因挪素槐有殃內(nèi)銳外獄兩杠方獲面凈的鄉(xiāng)豐原脹因司：外覺部栗因誰(shuí)素晶又貞稱捷為購(gòu)市所場(chǎng)冒經(jīng)凍濟(jì)沈因擔(dān)素鴿。內(nèi)喂部測(cè)因酸素車又餡稱盛為警經(jīng)燙營(yíng)氣管勢(shì)理城因漠素項(xiàng)頁(yè)目鍵成研本潮分震析骨指棍標(biāo)黑：掙祥值權(quán)原娃理芬中誕的糾各敏項(xiàng)張指惡標(biāo)效僵率縮慧比呢的舍各欣項(xiàng)尸指禿標(biāo)成易本衫分猴析酒指劇標(biāo)2辱.項(xiàng)致目責(zé)成孟本歉分挎析堆的左目宇的剛和腔作恐用恰押當(dāng)砌評(píng)思價(jià)戀項(xiàng)領(lǐng)目搶成牙本御計(jì)急劃蘆的廊執(zhí)箭行攏效勇果明傳晰慣成鴿本劇超諷支緞原默因?qū)そ钫胰苯灯宓唾嚦膳勘居洿氚凳?涉.項(xiàng)襯目添成濾本厲分房誠(chéng)析含方額法基焰本衫成征本梁分滔析太方捕法蛇：務(wù)比扎較痛分中析票方升法姨、菌因而素楚分足析序方尊法艇、葉比更率決分廚析榴