成本核算是企业成本管理的重要组成部分，也是会计核算的重要工作内容之一。而勘察设计企业具有其自身的特殊性，在当今经济建设不断发展的条件下，面临着挑战和机遇的市场环境，因此其经济效益的提高是许多企业共同关注的话题，可见勘察设计企业的成本核算具有更加重要的地位和作用。本文总结了勘察设计企业项目成本核算的特点，并讨论了其中存在的问题和实施策略。%Cost accounting is an important part of enterprise cost management, and also one of the important accounting tasks. Due to their own particularity, exploration and design enterprise face challenges and opportunities in market environment under the condition of continuous development, so the improvement of the economic benefit is the common concern of many enterprises. Therefore, the cost accounting of exploration and design enterprises is very important. This paper summarizes the characteristics of exploration and design enterprise project cost accounting, and discusses the problems and implementation strategy.
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