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随着经济责任制的广泛推行,如何及时核算已完工程成本,进行目标控制是一个非常重要的问题.由于建筑产品生产周期长,如果等到工程全部完工再去考核工程成本,就失去了考核的实际意义.因此只有在施工过程中进行定期考核,才能做在施工过程中,按月将当期已经完成的或累计完成的分部分项工程作为已完工程,先求出其所占比例,然后乘以预算成本或承包总额,即得出已完工到及时总结,严格控制,不断降低成本,确保经济责任制的落实,以达到提高企业经济效益的目的. 如何定期考核工程成本?首先应将整个工程按工序分层次用百分数进行划分.如下表:
With the extensive implementation of the economic responsibility system, how to timely calculate the cost of the completed project and control the target is a very important issue.Because of the long production cycle of construction products, if you wait until the project is completed to go through the examination of construction costs, you lose the assessment Practical significance.Therefore, only in the construction process of regular assessment, in the construction process can be done in the current month, the current period has been completed or completed as part of the project has been completed, the first to find the proportion, and then multiplied To budget costs or total contract, that is completed to the timely conclusion, strict control, and constantly reduce costs and ensure the implementation of economic responsibility system, in order to achieve the purpose of improving the economic efficiency of enterprises how to regularly assess the cost of the project should first of all the project Divided by the process level with the percentage of the following table: