论文部分内容阅读
一个企业想要创造好的业绩,不外乎两个途径——开源和节流。施工企业是生产主导型企业,增加收入最主要的是来自于生产和经营。但由于施工企业的特殊性,收入的主要来源主要来自项目,因而相对来说是一定的,即由于国家定额的规定和投标条件的约束,对于一个特定的项目来说,工程量是死的,那么它的收入相对来说也是死的,不可能有太大的出入。因此对于建筑企业来说,要想实现利润最大化,只有向成本要效益,充分挖掘企业内部的潜力,节约每一分钱成本,只有这样才能实现利润最大化,股东权益最大化。本文从施工定额、管理制度的实施两方面,对建筑施工企业财务管理进行了详细的探讨,以供企业财务人员参考。
A business wants to create good performance, nothing more than two ways - open source and cut costs. Construction enterprises are the production-oriented enterprises, the most important revenue increase comes from the production and management. However, due to the particularity of construction enterprises, the main source of income mainly comes from the project, so it is relatively certain that due to the restriction of the national quota and the bidding conditions, the quantity of construction is dead for a particular project, Then its income is relatively dead, it is impossible to have too much discrepancies. Therefore, for construction enterprises, in order to maximize profits, only to benefit from costs, fully tap the potential within the enterprise, saving every penny cost, the only way to maximize profits, maximize shareholder equity. This article discusses the financial management of construction enterprises in detail from two aspects of the construction quota and the implementation of the management system for the reference of enterprise finance personnel.