The Concept Of Accounting In Construction Enterprises

Construction enterprises (also known as "construction and installation enterprises") are the productive enterprises mainly engaged in construction and installation works and other specialized projects. They have independent administrative bodies and are economically self operated, independent accounting and self financing. They are economic entities with legal personality, including all kinds of construction companies, equipment installation companies, engineering companies, decoration and decoration companies, and so on.

Construction enterprises are an important part of the construction industry and an important material production department of the national economy.

The output value of the construction industry and the national income account for third of the total national income of our country, and it is the third pillar industry of our country.

Most of the construction investment in the national economy is realized by the construction industry.

Thus, construction enterprises play an important role in the national economy.

Construction enterprises, like other enterprises, gain economic benefits through their business activities and realize their capital appreciation.

But unlike other enterprises, it is mainly through contracting projects, providing construction products, installing products, and so on to obtain income and realize profits.

In order to achieve greater economic benefits with less consumption, construction enterprises must rely on accounting to record, calculate, analyze and compare the costs incurred in the construction process and the results obtained, so as to provide financial information for economic management, so as to achieve the goal of reducing Cheng Chengben and improving the economic efficiency of enterprises.

Accounting for construction enterprises is a kind of professional accounting applied to construction enterprises. It is a management activity that takes currency as the main measurement unit and adopts specialized methods to conduct comprehensive, continuous and systematic accounting and supervision of the economic activities of construction enterprises. It is an important part of the economic management of construction enterprises.