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当前,班组核算又重新提到施工企业的议事日程上来了,有的写入了制度,有的强调推行面,似乎不如此,就过不了关。但是,推动班组核算这个口号,在理论上究竟有没有问题?在实践上能不能行得通?已往有些什么经验教训?今后应向那个方向发展?本文想就这几个问题谈一点不成熟的意见。从理论上讲,班组核算是企业核算的基础,是动员工人参加管理、核算生产消耗、促进增产节约的有效方法,这是无可非议的。但是,为什么在建筑安装企业总是几起几落,搞试点可以,巩固下去就很难呢?这涉及到许多具体问题: 一、建筑安装工程,不同于工业生产。建筑安装工程施工对象千变万化,施工周期长,上下工序有时交叉作业,很难截然划分。材料消耗不但数量大,品种多,大宗材料堆得到处都是,共同使用,有时
At present, the squad and group accounting again referred to the construction company’s agenda up, and some written into the system, and some emphasize the implementation of the surface, it seems not so, it can not pass. However, there are theoretically no problems in pushing forward the management of this slogan in theory, can it be practically feasible, what lessons have been learned in the past, and in the future? In this paper, I would like to say something immature about these issues opinion. In theory, team-based accounting is the basis of business accounting, is to mobilize workers to participate in management, accounting for production consumption, and promote an effective method of increasing production and saving, which is beyond reproach. However, why the construction and installation companies always up and down, engage in pilot can consolidate it is difficult? This involves many specific issues: First, the construction and installation works, different from industrial production. Construction and installation engineering ever-changing object of construction, construction period is long, the upper and lower processes sometimes cross-job, it is difficult to categorize. Material consumption is not only a large number, variety, bulk material pile is everywhere, common use, and sometimes