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从目前我国整个激烈的市场竞争形势来看,企业想要实现长久发展的目标就应加强对成本管理的重视。部分路基工程在进行成本控制的过程中,标后预算管理存在着各个方面的问题。例如,比较普遍的对标后预算管理重视不够问题,管理不严问题,标后预算的编制仍处于粗放式管理问题等等。面对日趋完善和成熟的市场,企业不仅要认识到成本管理的重要性,还需要采取各种手段提高管理质量。特别是营改增的出现,其对施工企业有着非常大的影响,在施工企业税负、财务状况、现金流、会计核算等方面都有体现,营改增的出现要求企业注重成本管理,特别是需要重视标后预算管理,这是因为标后预算是路基工程中实现有效成本控制的关键。本文在分析标后预算的定义和作用的基础上,分析目前路基工程标后预算管理的现状,找到其中出现的问题并提出针对性的措施,希望能够为路基工程的成本管理提供有价值参考。
From the current fierce market competition in China, the enterprises want to achieve the goal of long-term development should pay more attention to cost management. Some subgrade projects in the process of cost control, post-budget management there are all aspects of the problem. For example, the more common post-budgetary budget management, inadequate attention to problems, lax management issues, the preparation of the budget after the draft is still in extensive management issues and so on. Faced with an increasingly sophisticated and mature market, companies not only need to recognize the importance of cost management, but also need to take various measures to improve the quality of management. In particular, the emergence of the VAT reform has a very big impact on the construction enterprises, which is reflected in the tax burden, financial status, cash flow and accounting of construction enterprises. The emergence of the VAT reform requires enterprises to pay attention to cost management, especially It is necessary to pay attention to the budget after the budget management, this is because the budget after the bid is the key to effective cost control in subgrade construction. Based on the analysis of the definition and function of post-budget, this paper analyzes the current situation of post-budget management of subgrade engineering, finds out the problems and puts forward some specific measures, hoping to provide valuable reference for the cost management of roadbed engineering.