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2016年5月1日,建筑业营改增正式推行。营改增后除了会对建筑企业的收入、利润等财务指标产生影响外,更会直接影响企业的经营管理。建筑企业应当从成本核算方面入手,保证营改增平稳过渡,享受国家给予的政策红利。本文分析了营改增建筑业成本核算存在的问题,并提出加强建筑业成本核算的建议。
May 1, 2016, the construction business to formally increase. In addition to the VAT reform will have an impact on the financial indicators such as construction enterprises income, profits and more, but will directly affect the operation and management of enterprises. Construction enterprises should start from the cost accounting to ensure a smooth transition of battalion reform and enjoy the national policy dividends. This paper analyzes the problems existing in the cost accounting of the construction business by the camp and the suggestions on how to strengthen the cost accounting of the construction industry.