1、 工程量清单计价与项目成本核算体系工程量清单计价与项目成本核算体系 摘要: :随着工程建筑市场的深入发展，特别是我国加入后，传统的定额计价模式己不适应 市场化经济发展的需要。 为了适应目前工程招投标竞争由市场形成工程造价的需要， 必须 对现行工程计价方法和工程预算定额进行改革， 实行工程量清单计价。 工程量清单计价模 式是一种与市场经济相适应的、允许承包单位自主报价的、通过市场竞争确定价格的、与 国际惯例接轨的计价模式。 本论文对传统的定额计价和工程量清单计价的基本方法、 程序、 费用内容和特点分别 进行了分析，同时分析了施工企业项目成本核算的方法，借鉴国外项目成本核算的特点， 根据工程量清单
2、项目设置要求， 结合施工现场的管理特点， 提出建立工程量清单计价模式 下项目成本核算体系。 项目成本核算体系主要内容包括项目成本的科学分类， 项目成本核 算的基础，项目成本控制方法，成本核算程序，成本核算内容，如何建立项目的成本核算 体系。 关键词： 工程量清单；项目成本；工程项目成本核算 Bill of Quantities and System of Project Cost Calculation Abstract:With the development of construction market,especially after our country joins WTO , th
3、e traditional mode of rating valuation has not met the needs of market-based economic development .In order to meeting the construction cost need formed by market in construction bid competition , we must reform the current project pricing method and project detailed estimate norm , and implement th
4、e valuation of bill of quantities . The valuation mode of bill of quantities is the mode that is in conformity with market economy, allowing contractor unit to offer price independently , determining price through market competition and integrated into international practice . The paper analyzes the
5、 basic method , procedures , contents of cost , and characteristic of the traditional rating valuation and the bill of quantities valuation . And it also analyzes the method and characteristic of cost calculation of the construction enterprise . According to the requirement of the setting project of
6、 the bill quantities valuation , and combined with the characteristic of construction location and cost calculation of construction project abroad , it introduce a system of cost calculation of engineering project under the mode of the bill quantities valuation . The major contents of this system consists of the sort of project cost , project cost calculation , the basic of project cost calculation , the method of project cost control , the procedure of
