Research On The Cost Accounting And Consumption Norm Of Architectural Project In Construction Stage

With the development of market economy, labor subcontracting, turnover materials leasing and machinery leasing have grown in strength, leading to actual labor, materials and machinery being implemented through the enterprise own and social rental. The traditional cost accounting system has become increasingly unable to meet the demand of enterprise cost accounting under the new situation which is few studied. Meanwhile, with the deepening reform of project cost management system, the mechanism of independent pricing, individual cost quotes, the project price formed by the market needs to be established gradually. Inventory valuation principles which consumption is determined by the construction unit, the price is formed by the market currently used, but the construction units rarely establish their own consumption norm, which greatly limits the construction unit’s development and growth.Using methods of theoretical analysis, comparative analysis, case studies, interviews and so on, a comprehensive analysis on the cost accounting and valuation method of labor, materials, machinery fee under the new situation of current construction units is made in the paper, the inconsistency is pointed out, and how to realize the diameter uniformity is putted forward. Based on diameter consistency on the cost analysis, the historical cost data is accumulated and used to construct consumption norm.