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目前,铁路施工企业各工程处的三级核算体制,在市场经济的新形势下暴露出的各种各样的矛盾日趋尖锐。本文基于“价值工程”观点和“现代管理会计”理论,依据铁路施工企业的管理现状,提出一种新的管理模式,试做抛砖引玉。一、打破现行的三级核算体制,取消工程段级编制,整个企业以工程处为基本核算单位,开展工程内部招标制。真正将竞争机制引入企业内部,激发全员生产积极性。现在企业的上下级间承包,往往只是一个利润指标,只考核各下属单位产值计划的完成
At present, the three-tier accounting system of each engineering department of a railway construction company has become increasingly acute in the emerging market economy. Based on the theory of “value engineering” and the theory of “modern management accounting”, this paper proposes a new management model based on the management status of railway construction enterprises and tries to do some research. First, to break the current three-tier accounting system, cancel the preparation of the engineering section level, the entire company to the Agency as the basic accounting unit, to carry out the project internal bidding system. Really introduce the competition mechanism into the enterprise and stimulate the enthusiasm of all employees. Now the contracting between the company’s superior and subordinate levels is often just a profit indicator. It only assesses the completion of the output value plan of each subordinate unit.