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长期以来,施工企业编报收益是建立在进度收入的盘点和项目实际成本匹配的基础上,由于施工生产周期长(有可能超过一个会计年度), 自然环境影响深入,一个项目的利润并不是均匀分布在不同的施工区间, 很显然的例子是,如果一个项目既包括土建又包括安装,土建部分与安装部分的效益就有着明显的区别;既便是土建项目,正负零下与正负零以上的含金量也有着明显的差别,所以,如果只是简单的将进度收入与实际成本进行匹配,就有可能因为项目初期投
For a long time, the profits of a construction enterprise are based on the matching of inventory of progress revenue and the actual cost of the project. Due to the long production cycle of the construction (possibly exceeding one fiscal year) and the deep impact of the natural environment, the profit of one project is not uniform Distributed in different construction areas, it is clear that if a project includes both civil and installation, civil and installation parts of the benefit there is a clear distinction; even if the civil project, plus or minus minus plus plus or minus zero Of the gold content also has a significant difference, so if only a simple match between the progress of the revenue and the actual cost, it is possible because the project early vote