论文部分内容阅读
建安企业实行招标承包制后,工程费用收入已基本固定,因而在有些企业出现了一种偏见,认为“肉在锅里跑不了,锅里没有肉,核算得再细也算不出来”,从而在思想上轻视了成本核算工作。成本核算是企业经营的基础工作,在建筑产品价值不变的条件下,产品成本的降低,意味着活劳动和物化劳动的节约,企业可以用较少的劳动耗费生产出同量的产品,提高企业的经济效益。因而实行招标承包的工程,必须加强成本核算工作,抓准控制点,注重关健部位的管理。所谓关键部位,我认为主要有以下几个方面。一、搞好目标管理。工程定标后,不论确定的造价比按设计预算取费的造价高或低,都应编好预算,将预算与标底的差额抛开,确定该单位工程的
After the Jian’an enterprise implemented the bidding contracting system, the project fee income had been basically fixed, and in some enterprises, there was a prejudice that “the meat cannot run in the pot, there is no meat in the pot, and the calculations cannot be calculated even finely.” Devalued the cost accounting work ideologically. Cost accounting is the basic work of business operations. Under the condition that the value of construction products is constant, the reduction of product cost means the saving of living labor and materialized labor. Enterprises can produce the same amount of products with less labor cost, and improve enterprises. The economic benefits. Therefore, the implementation of the project for bidding and contracting must strengthen the work of cost accounting, grasp the control points, and pay attention to the management of key areas. The so-called key parts, I think there are mainly the following aspects. First, do a good job of goal management. After the project is calibrated, whether or not the determined cost is higher or lower than the cost of designing the budget, the budget should be prepared and the difference between the budget and the bid must be set aside to determine the project’s