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施工企业的工程项目盈利水平直接决定着企业的生存能力,为此许多施工企业纷纷提出了科学化、精细化管理,来加强自身项目的创利水平,以促进企业长远发展。然而在实际施工项目具体运作中,工程项目的收入有合同约定,若没有较大设计变更、索赔,一般已经基本敲定,控制好施工项目的成本显得对提升盈利尤为重要。目前,施工单位的管理大多还处于粗放阶段,管理水平较低,往往只注重施工进度、质量安全管理,进而忽略会计成本控制,会计成本管理也是处于表面工作,每期核算时只是局限于统计数据,上报资料的角色,并没有实际融入到企业的成本控制中,对统计上来的数据核实力度也不够,影响会计信息的质量。本文就征对工作当中,面临一些具体问题提出了自己一些肤浅看法和建议,不足之处,还望指出。
The profitability of construction projects directly determines the viability of enterprises, many construction companies have put forward scientific and meticulous management to enhance the profitability of their own projects to promote long-term development of enterprises. However, during the actual operation of the construction project, the revenue of the project is stipulated in the contract. If there are no major design changes or claims, the costs have generally been finalized. Controlling the cost of the construction project appears to be particularly important for enhancing the profitability. At present, most of the construction unit management is still in a rough stage, the management level is low, often only focus on the construction progress, quality and safety management, and then ignore the accounting cost control, accounting cost management is also on the surface of work, each accounting period is limited to statistical data , Reported the role of information, and did not actually into the cost control of enterprises, the statistical verification of the data is not enough, affecting the quality of accounting information. This article has put forward some superficial opinions and suggestions on some specific problems facing the work and some shortcomings, but also pointed out.