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财管是对本单位的经济活动进行会计监督;一般面言,它是结合单位类型和内部管理的需要,建立健全相应的内部会计管理制度。况且会计工作是构成企业管理活动的主要内容之一。所以说一个项目部,一个施工工地,一个建筑企业财管好坏与否直接与每一个财会人员素质及财务管理制度密分不开的,它运做的好坏直接会影响到企业的管理效率。因此加强工地会计管理体制工作,已是当前建筑施工企业会计管理工作的一项紧迫任务,也是我国会计向国际化、市场化方向发展的前提。因此,施工项目成本测算水平是衡量施工企业管理水平的一个重要指标,施工企业的一切经济活动均要以成本为基础进行。而成本测算则通过有计划的计算和调整,反映和监督即将发生的成本费用,为投标过程中的报价投标提供重要依据,且使生产消耗降低到最低限度,取得最好的经济效益,促使企业不断降低消耗、增加盈利、提高项目收益。
Financial management is the accounting supervision of the economic activities of the unit; in general, it is the combination of unit type and internal management needs, establish and improve the corresponding internal accounting management system. Moreover, accounting work constitutes one of the main elements of business management activities. Therefore, a project department, a construction site, a construction company whether the quality of financial management or not directly with the quality of each accounting staff and financial management system is inseparable, and its operation will have a direct impact on the management efficiency of enterprises . Therefore, strengthening the work of site accounting management system is already an urgent task for current accounting work in construction enterprises, and also the prerequisite for the development of accounting in our country towards internationalization and marketization. Therefore, the estimated cost level of construction projects is an important indicator to measure the management level of construction enterprises. All economic activities of construction enterprises should be based on cost. The cost calculation through the planned calculation and adjustment, reflecting and monitoring the impending costs and expenses for the bidding process provides an important basis for bidding, and to reduce production consumption to a minimum, to obtain the best value for money, prompting businesses Constantly reduce consumption, increase profitability, improve project revenue.