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近年来,建筑市场“僧多粥少”,往往一项工程多家企业投标,谁能在激烈竞争中取胜,实际上就是在相互之间比技术实力、比管理水平、比竞争谋略。工程一旦中标,总造价和工期已经定死,要在不突破总造价和不延长总工期的前提下完成任务不是易事,此时,财会人员作为企业的经济参谋是有所作为的。他们应该学点管理会计知识,运用管理会计中的科学方法,作好经济预测和成本控制,为改善企业经营管理,提高经济效益服务。
In recent years, the construction market has become “a lot less than a porridge”, often bidding for a number of companies in an engineering industry. Whoever wins in fierce competition is in fact comparing technology strength, management level, and competition strategy. Once the project has won the bid and the total cost and duration have been fixed, it is not easy to complete the task without breaking the total cost and without extending the total construction period. At this time, the accounting staff as the company’s economic staff can do something. They should learn the knowledge of management accounting, use scientific methods in management accounting, make economic forecasts and control of costs, and provide services for improving business management and improving economic efficiency.