| Based on the above analysis and research,the purpose of this paper is to establish an accounting method suitable for In recent years,the competition in the construction industry is increasingly fierce,the extensive cost management mode is difficult to ensure the project profit,and the refined cost management is increasingly valued.At present,engineering projects are priced by bill of quantities,while accounting is still in accordance with the accounting method suitable for the budget system cost,which limits the role of cost accounting in cost control and cost analysis and other important links.Then a cost accounting method which is suitable for the project cost is particularly important.In addition,most of the construction projects of the construction enterprises are carried out in different places,the financial management is difficult,and the information transmission lags behind,which greatly reduces the cost management efficiency.First of all,this paper through literature study and comparative analysis,deeply analyzes the causes of the inadaptability of accounting and cost accounting in cost management.Combining with the management mode of "human resources and machine" in the project,it establishes the accounting method based on divisional and sub-divisional works to be solved.On this basis,it constructs the duplex cost management method which accounting focuses on profit and costing process control.The case analysis method is used to demonstrate the duplex cost management method in combination with the actual project and discuss the problems in the process of cost management.Then,the paper analyzes the financial management problems of construction enterprises,combined with the duplex cost management based on divisional and sub-divisional works,and uses the mobile internet financial management to solve the current financial management problems of construction enterprises.At the same time,the mobile Internet Finance provides environmental support for the efficient operation of duplex cost management methods,and puts forward the conceptual design for the integration of the mobile Internet financial management and the duplex cost management method. the valuation of bill of quantities based on the financial management of the mobile Internet,to achieve the dynamic cost management,real-time monitoring of profit realization and cost data collection through the duplex cost management,so as to improve the cost accounting and cost management level of construction enterprises,and ultimately to improve the enterprise economy Purpose of benefit. |