The construction cost of construction projects in construction enterprises is relatively high, and the production cycle is relatively long. If the price settlement is carried out only after the construction project is completed, it is bound to have a serious impact on the capital flow of construction enterprises and lead to the lag of accounting. In the face of such a situation, construction enterprises adopt the method of one-time settlement for projects with short project cycle, while for projects with long cycle and more project funds, they need to carry out cost accounting and price stage in sections to ensure the normal flow of enterprise funds.
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