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目前国内大型公路施工企业凡以集团公司名义中标的大型项目,大部分采取集团总部总承包,建立直属项目总经理部负责主体工程施工,所属二级子公司负责非主体工程施工的二级项目管理模式。在这种项目管理模式下,作为集团公司成立的直属大型项目总承包经理部(以下简称总经理部),在考核指标、分包单价、建造合同核算、成本管理等方面均存在一些问题,本文试图通过分析总经理部财务管理中面临的这些主要问题,提出几点解决方案。
At present, all large-scale highway construction enterprises in the name of the group of companies won the bidding of large projects, most of the general headquarters to the general contractor, the establishment of the general manager of the immediate project is responsible for the main project construction, the subsidiary is responsible for second-party non-main project construction project management mode. Under such project management mode, the General Contract Management Department (hereinafter referred to as the General Manager Department), a large-scale project directly under the Group, has some problems in terms of assessment indicators, unit price of subcontractors, construction contract accounting and cost management. Trying to analyze the main part of the financial management of general manager of these major problems, put forward several solutions.