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建筑企业要想在市场激烈竞争的条件下求得生存和发展,必须完善内部经营机制,增强自身的应变能力,尤其要有优良的质量和可靠的信誉,才能立于不败之地。施工企业的财会部门也要适应形势的发展提高核算质量,正确核算工程质量事故造成的返工损失。但这个问题目前还未引起市政施工企业的重视,表现在对施工成本核算中。一般都没有对质量返工损失作适当的处理。本文拟就此问题谈一点粗浅的探讨。
In order to survive and develop under the conditions of fierce competition in the market, construction enterprises must improve their internal management mechanism and enhance their resilience. In particular, they must have excellent quality and credible credibility in order to be invincible. The accounting department of a construction enterprise should also adapt to the development of the situation and improve the quality of accounting, and correctly calculate the rework loss caused by the quality accident of the project. However, this issue has not yet attracted the attention of municipal construction enterprises, manifested in the construction cost accounting. There is generally no proper treatment of the quality rework loss. This article intends to talk about this issue a little superficial discussion.