城市建筑施工企业所需用的材料,由于供应部门的采购渠道和供应方式复杂多样,再加上采购的品种广泛,笔数繁多,给采购核算带来一定的困难。如何适应这种复杂性、频繁性,既要考虑不能过多地占用人力,又要能全面、准确、清晰地反映各项成本差异数字,使采购核算对改进企业经营管理,提高经济效益起到应有的作用,并为今后编制新的“地区材料预算价格”积累资料。我们对采购核算的几个主要方面,作了一些改进。一、采用三栏式采购明细帐帐簿设置牵涉到核算方法。现在普遍使用横线记帐法的多栏 The materials needed by urban construction enterprises are complicated and varied due to the procurement channels and supply methods of the supply department. Due to the wide variety of procurement and the large number of procurement, some difficulties are brought to the procurement accounting. How to adapt to this complexity and frequent nature, it is necessary to consider not too much to occupy the manpower, but also a comprehensive, accurate and clearly reflect the cost of various figures, so that procurement accounting to improve business management and improve economic efficiency play Should have its role and accumulate data for the future preparation of a new “district material budget price”. We made some improvements to several major aspects of purchasing accounting. First, the use of tri-band procurement ledger account book settings related to accounting methods. It is now common to use multiple columns of horizontal line accounting