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物资包括原材料、燃料、工具和设备,约占建筑安装工程投资的70-80%,是构成工程成本的主要组成部分,也是工程项目部经济效益的主要源头。物资经济核算是检验物资供应和管理工作最终成果的主要手段,其重要性自不必说,而作为铁路工程,其项目部物资经济核算工作处于施工企业经济核算工作承上启下的位置,是基础,也是关键。笔者试图从技术的角度,即从物资经济核算的基础理论入手,结合中铁十八局集团大(同)西(安)铁路客专工程第一项目部工程特点和物资经济核算工作的一些具体做法,对铁路工程项目部(以下简称项目部)物资经济核算工作的目标、内容、方法作一探讨,与大家商榷。
Materials, including raw materials, fuels, tools and equipment, account for about 70-80% of the investment in construction and installation projects, which is a major component of the project cost and also the main source of economic benefits for the project department. Material economic accounting is the main means of testing the final results of material supply and management work. Needless to say, its importance as a railway project is the basis and the key to the economic accounting work of the project department in the position of economic accounting of construction enterprises . The author attempts to start from the technical point of view, that is, starting from the basic theory of material economy accounting, combined with some specific practices of the project features and material economic accounting of the first project department of China Railway 18th Bureau Group , Discussing the objectives, contents and methods of material economic accounting of Railway Engineering Project Department (hereinafter referred to as Project Department) for discussion.