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按现行制度规定,地质勘查单位的勘查成本,是以地质勘查项目为核算对象,并按地质工作项目和成本项目分别计算成本,在成本计算中形成地质项目—工作项目—成本项目三个层次。一个项目先要按现在规定的12个工作项目划分,其下再按10大成本项目归集。这样不仅工作浩繁,而且时效性和准确性都差,承包经营者认为不实在,对领导决策也没有多少实际意义。同时,目前实行项目承包人按储量成果计价承包,其最终考核指标是成果,而不是为获取成果所投的工作手段。为此,笔者提出如下建议:
According to the current system, the exploration cost of the geological exploration unit is based on the geological survey project, and the cost is calculated separately according to the geological work item and the cost item. The three levels of the geological project-work item-cost project are formed in the cost calculation. A project should first be divided into 12 work items that are now stipulated, and then it should be categorized according to the top 10 cost items. This is not only tedious work, but also timeliness and accuracy are poor, contractors believe that is not real, there is no practical significance for leadership decisions. At the same time, project contractors are currently contracting for reserves according to the results of their reserves. The final evaluation index is the result, not the means of work that is invested in obtaining the results. For this reason, the author proposes the following suggestions: