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结算收款是施工企业经营管理工作的重要组成部分,结算收款工作完成的好坏,直接影响到施工企业的资金周转效率甚至是经济效益,所以,施工企业必须要加强结算收款工作以加速资金的周转、提高经济效益。但是,很多施工企业因为绩效考核体制或考核指标不合理,使得部分负责人只片面追求经营收入和利润指标,而忽视了收款工作,甚至有的为了政绩及个人利益,通过一些不合理的会计手段虚增结算收入,进一步加大了财务和管理成本,降低了经济效益,甚至造成企业的潜亏。本文拟探讨施工企业如何通过强化绩效考核来促进结算收款工作的顺利完成。
Settlement of receivables is an important part of the operation and management of construction enterprises, the settlement of payment work is completed or not, a direct impact on the efficiency of construction enterprises and even the economic efficiency of capital turnover, therefore, construction enterprises must strengthen the settlement of payment work to speed up Capital turnover, improve economic efficiency. However, many construction enterprises because of the performance appraisal system or assessment indicators unreasonable, making part of the one-sided pursuit of one-sided pursuit of operating income and profit targets, while ignoring the collection work, and some even for performance and personal interests, through some unreasonable accounting The means of inflated settlement income further increased the financial and management costs, reduced the economic benefits and even caused the enterprise’s potential loss. This article intends to explore how construction companies can enhance the performance appraisal to facilitate the successful completion of the collection and payment.