一、现行成本核算办法存在的问题施工企业现行成本核算办法,是全部成本法。这个核算办法,存在如下一些问题:(一)扩大了成本计算的主观随意性在全部成本法核算制下,管理费用一般是分配入已完工程和未完施工中的。按照《国营施工企业成本核算办法》规定:“期末未完施工成本,一般不负担管理费。如果期末未完施工成本数额较大,则应分摊管理费。”这里所说的数额较大,没有确切的标准。因此,在实际工作中,很容易受主观因素影响。如当财会部门根据核算资料,按常规方法 First, the existing problems of cost accounting methods Construction enterprises existing cost accounting methods, is the total cost of the law. This accounting method, there are some problems as follows: (A) to expand the subjective and arbitrary cost calculation Under the total cost accounting system, the management costs are generally allocated into the finished project and unfinished construction. According to “State-owned Construction Enterprise Cost Accounting Methods” provides: “The end of the construction costs are not completed, the general does not bear the management fee.If the end of the construction cost is large, you should share the management fee.” The amount mentioned here is large, there is no exact standard. Therefore, in practical work, it is easy to be influenced by subjective factors. Such as when the accounting department according to the accounting information, according to the conventional method