论文部分内容阅读
建筑安装(简称建安)行业内部各级之间,传统的经济核算办法是“代报代领”。核算的结果虽然盈亏比较真实,施工队在一般情况下无债务纠纷,但由于它侧重于事中核算,事后分析,基本上属于报帐型,其致命弱点在于对成本费用缺乏有效的事前控制,责任不直观。它忽视了建安工程生产周期长、投资大等特点,一项工程往往需要数年才竣工,到那时发现原订指标落空,再进行分析,不仅责任不清,互相推倭,更重要的是成本控制的关键时期已经错过,企业经济损失已无法挽回。 在工程处(简称处)、处工程项目指挥部(简称项目部)、工程队(本文专指内部施工队,简称队)中实行“指标倒扣”的核算办法,可以避免“代报代领”法的不足。它将
Construction and installation (referred to as Jian) within the industry at all levels, the traditional method of economic accounting is “on behalf of the newspaper generation collar.” Although the result of accounting is relatively real profit and loss, the construction team has no debt disputes under normal circumstances. However, due to its focus on the calculation of events and post-mortem analysis, it is basically a report-type. The achilles heel of the calculation is that it lacks effective prior control over costs and expenses, Responsibility is not intuitive. It ignores the long production cycle Jian’an, large investment and other characteristics of a project often take several years to complete, then found the original target was lost, and then analyzed, not only the responsibility is unclear, pushing each other, and more importantly The key period of cost control has been missed, the economic losses of enterprises have been irreparable. In the engineering department (referred to as office), at the engineering project headquarters (referred to as the project department), engineering team (this article specifically refers to the internal construction team, referred to as the team) the implementation of “index down” accounting method, can avoid “ ”The law is not enough. It will