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随着杜会主义计划经济的社会主义市场经济不断变轨,按照经济增长方式转变的要求,推进企业“转机制、抓管理、练内功、增效益”活动的深入开展,使企业效益逐步走上质量效益型的发展道路,最终使企业成为利润中心,项目成为成本中心.1 项目部对成本费用的有效控制和核算1.1 工程成本控制的意义及对象成本控制是在成本形成过程中根据事先制订的成本目标,对企业日常发生的各项生产经营活动按照一定的原则,采用专门的方法进行指导、限制和监督,本着增产节约、杜绝铺张浪费、讲究经济效益的精神,将各项生产耗费控制在原来所规定的标准和预算之内.对发生的偏差应及时进行分析研究,查明原因并及时采取措施不断降低成本,以保证实现或超过规定的成本目标.
As the socialist market economy of the socialist planned economy continues to change its course, in accordance with the requirements of the change in economic growth mode, the enterprises are promoted to carry out in-depth activities of “turning mechanism, grasping management, practicing internal strength, and increasing efficiency” so that the benefits of the enterprise can gradually be taken up. The development path of quality and efficiency will eventually make the company a profit center, and the project will become a cost center. 1 Effective control and accounting of costs by the project department 1.1 The significance of project cost control and object cost control are based on the prior development in the process of cost formation. The cost target, according to certain principles, adopts a special method for guiding, restricting and supervising the daily production and business activities of the enterprise. In line with the spirit of increasing production, saving, eliminating waste, and paying attention to economic efficiency, the various production cost controls Within the original standards and budgets, the deviations should be analyzed and researched in a timely manner to identify the reasons and take timely measures to continuously reduce costs so as to ensure that the specified cost targets are achieved or exceeded.