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目前施工单位工程机械设备大修的资金来源于设备大修理基金,而大修基金是根据设备原值,按规定的比率,逐月从生产成本中提存起来的。实行大修基金制度,保证了设备大修时所需资金的来源,并防止了成本不合理的波动。但在执行过程中,我们发现这种管理方法有以下几方面的弊病: 1.由于各类工程机械大修所需的资金和设备原值并不绝对成比例,如果实行大修基金按台记账,分别使用,势必使有些设备的基金足足有余,而另一些设备则因基金不足而无法
At present, construction machinery and equipment overhaul funds from the equipment overhaul fund, and overhaul fund is based on the original value of the equipment, according to the required ratio, monthly from the cost of production saved. Implementation of the overhaul fund system, to ensure the source of funding required for equipment overhaul, and to prevent the cost of unreasonable fluctuations. However, during the implementation process, we found that this management method has the following defects: 1. Since the capital required for major construction machinery overhauls and the original value of the equipment are not absolutely proportional, if the overhauling fund is applied to Taiwan, Separately, it is bound to make some of the equipment’s funds more than enough, while others will not be able to fund due to insufficient funds