Structure Research On Cost Calculation System Of L Construction Enterprise

For some state-owned large-scale building and construction enterprises, such as, China Railway, China Construction, become more intensive and professional, and its management has entered a positive cycling program. However, for private corporations with less capital and management, limit to talents and funds etc. has much bigger management gap compared with advanced and major companies, and less competition and market acceptance, although they try their best to improve management and productive efficiency.In building and construction industry, people adhere to "efficiency comes from management" for many years. Various building industry quality assessment and building enrollment staff examination enhance its management to some kind of degree. But due to special characteristics of production and this industry, building and construction industry’s management still has lower efficiency, endless chaos, waste and accidents happen, by contrast with other industries.Aiming to improve financial management of L garden building and construction enterprise, by theoretical research for cost calculation and calculation works system, combined specialized knowledge about accounting and construction management, this article propose cost calculation system ideas and concrete implementation operation methods suitable for L enterprise at current development stage.I hope this article can have some referential and promote action on private building and construction enterprises’actual management operation.