會計(jì)在施工企業(yè)成本控制中的作用探析中英文對照

1、關(guān)于會計(jì)在施工企業(yè)成本控制中的作用的探析中英文對照about the role of accounting in the construction enterprise cost control analysis of chinese and english language compared施工企業(yè)的成本控制，是指施工企業(yè)對其經(jīng)營運(yùn)作過程中產(chǎn)生的費(fèi)用，通過會計(jì)預(yù)測、計(jì)劃、分析、控制、核算等手段進(jìn)行科學(xué)、合理的規(guī)劃，是一項(xiàng)以降低企業(yè)營運(yùn)成本為目標(biāo)的財(cái)務(wù)管理工作。construction enterprise cost control refers to a construction enter

2、prise in the process of the operation of the producing cost, through forecasting, planning, accounting analysis, control, accounting and other means for the scientific and reasonable planning, is a in order to reduce enterprise operating cost as the goal of financial management. 進(jìn)行施工企業(yè)的成本控制工作，不僅可以提高

3、企業(yè)的競爭力，同時(shí)還是提高企業(yè)財(cái)務(wù)管理水平的重要手段。而會計(jì)則在施工企業(yè)的成本控制中發(fā)揮著巨大作用。for construction enterprise cost control work, can not only improve the competitiveness of the enterprise, is also an important means to improve the level of enterprise financial management. while accounting in construction enterprise cost control pl

4、ays a huge role. 一、施工企業(yè)成本控制的特點(diǎn)a, the characteristics of the construction enterprise cost control （一）原材料成本控制困難。(a) raw material cost control difficult. 施工企業(yè)中，在整個(gè)工程項(xiàng)目中，材料成本在整個(gè)工程成本中所占的比例高達(dá)百分之六十，有些工程甚至達(dá)到百分之七十多。因此，控制材料成本就應(yīng)首當(dāng)其沖。雖然部分施工企業(yè)制定了原材料節(jié)construction enterprises, in the whole project, the cost of mat

5、erials proportion in the whole project cost is as high as sixty percent, some engineering even reached more than seventy percent. therefore, controlling the material cost should be bear the brunt. although part of the construction enterprise established raw materials section 約制度，但實(shí)際施工過程要按照規(guī)章制度來進(jìn)行并不太

6、現(xiàn)實(shí)。導(dǎo)致工程項(xiàng)目原材料的出、入庫記錄不完備，手續(xù)不健全。使其中一部分材料不能得到有效利用，更不能有效的控制材料成本，造成原材料about system, but the actual construction process should be carried out in accordance with the rules and regulations to not too realistic. lead to project out of raw materials, inventory records is not complete, incomplete procedures. t

7、o make more efficient use of some of the material cant, cant effectively control the cost of materials, from raw materials 額外浪費(fèi)，加大施工企業(yè)營運(yùn)成本。extra waste, increase the operating cost of construction enterprise. （二）質(zhì)量以及工期的成本控制困難。(2) the quality and time limit for a projects cost control difficult. 有的施工企

8、業(yè)太過注重工程質(zhì)量，而忽視了工程成本造價(jià)；或者是一味的追求經(jīng)濟(jì)效益而忽略工程的質(zhì)量。太過注重工程質(zhì)量，雖然可以提高工程質(zhì)量，卻增加了施工成本，得不到好的經(jīng)濟(jì)效益；some construction enterprises focus too much on the engineering quality, and ignore the cost of construction project cost; or is blindly pursuing economic benefits and ignore the quality of the project. focus too much o

9、n the quality of the project, while it is possible to improve the quality of engineering, but increases the construction cost, can not get good economic benefit; 一味的追求經(jīng)濟(jì)效益，也會增額外的質(zhì)量成本，不利于企業(yè)樹立良好的社會形象。每個(gè)工程項(xiàng)目都有它的工期要求，要保證好工期才能避免額外的支出。所以會計(jì)在施工企業(yè)中起著不容忽視的作用。blindly pursuing economic benefits, also can increa

10、se the quality of the extra cost, for enterprise set up good social image. each project has its time limit for a project requirements, to ensure the good period to avoid additional spending. so in the construction enterprise accounting plays a role that nots allow to ignore. 二、會計(jì)在施工企業(yè)成本控制中的優(yōu)勢second,

11、 accounting in the construction enterprise cost control advantages （一）會計(jì)可以使施工企業(yè)的“責(zé)、權(quán)、利”緊密結(jié)合。(a) accounting can make construction enterprises responsibility, right and benefit. 隨著建筑業(yè)的不斷發(fā)展，建筑施工也逐漸實(shí)現(xiàn)現(xiàn)代化。為此，施工企業(yè)要想順利進(jìn)行企業(yè)成本控制，達(dá)到企業(yè)價(jià)值最大化的目的，光靠企業(yè)內(nèi)部管理層是不夠的。而將會計(jì)的作用結(jié)合到企業(yè)的成本with the continuous development of con

12、struction industry, building construction and gradually achieve modernization. smoothly for this purpose, the construction enterprise to enterprise cost control, and achieve the goal of enterprise value maximization, enterprise internal management alone is not enough. and combine the role of account

13、ing to the cost of enterprise 控制中，通過設(shè)立責(zé)任會計(jì)和項(xiàng)目責(zé)任中心對企業(yè)的“責(zé)、權(quán)、利”做出明確界定，應(yīng)嚴(yán)格按照“以權(quán)定責(zé)、以盡責(zé)定利”的原則，實(shí)現(xiàn)利益與責(zé)任的充分結(jié)合，不僅可以調(diào)動企業(yè)員工的工作積極性，control, by establishing the responsibility accounting and project responsibility center of a clear definition of responsibility, right and benefit, should be in strict accordance wi

14、th the right of proportional amount, responsible for the principle, the realization of interests and responsibilities fully, can not only arouse the work enthusiasm of employees, 同時(shí)也能有效的控制企業(yè)成本，實(shí)現(xiàn)企業(yè)價(jià)值最大化的目的。at the same time also can effectively control cost, the purpose of maximizing the enterprise v

15、alue. （二）將責(zé)任會計(jì)應(yīng)用到施工企業(yè)的成本控制中可以樹立正確的成本節(jié)約觀念。(2) applying the responsibility accounting in the cost control of construction enterprises can set up correct concept of cost savings. 在施工企業(yè)推行設(shè)立責(zé)任會計(jì)，推行責(zé)任成本制有利于企業(yè)員工樹立以下兩種個(gè)觀念：in the construction enterprise to set up the responsibility accounting, carry out resp

16、onsibility cost system is conducive to enterprise staff set up the following two ideas: （1）多勞多得的觀念。在企業(yè)內(nèi)部實(shí)行責(zé)任會計(jì)管理，取消傳統(tǒng)的工資制，讓企業(yè)員工樹立一種要想多拿酬勞就必須為企業(yè)作出相應(yīng)的貢獻(xiàn)的思想意識；(1) the concept of work more. in the enterprise internal implement responsibility accounting management, eliminating traditional wage, make ente

17、rprise staff set up a kind of want to get more reward, you must make a corresponding contribution for the enterprise ideology; （2）節(jié)約成本就能多得工資的觀念。在企業(yè)內(nèi)部推行責(zé)任會計(jì)管理，改變員工認(rèn)為的“節(jié)約成本是領(lǐng)導(dǎo)的事”的觀念，加強(qiáng)對企業(yè)內(nèi)部成本管理考核體系的建立，增強(qiáng)企業(yè)員工主人翁意識的建立，(2) the cost can pay more ideas. responsibility accounting in the enterprise internal

18、management, change the employees think of cost savings is leadership concept, strengthen the enterprise internal cost management appraisal system, strengthen the establishment of the enterprise staff awareness, 從源頭保證企業(yè)成本的節(jié)約。from the source to ensure that the enterprise cost savings. 三、會計(jì)對施工企業(yè)成本控制的重要

19、性及其作用three, the importance of the accounting cost control of construction companies and their role （一）會計(jì)在施工企業(yè)成本控制中的重要性(a) the importance of accounting in the construction enterprise cost control 我國施工企業(yè)的財(cái)務(wù)管理水平仍然處于世界的后端，其主要原因是施工企業(yè)沒有進(jìn)行有效的成本控制。施工企業(yè)的財(cái)務(wù)在管理時(shí)采用了過于粗放的方式，沒有切實(shí)做好對企業(yè)人力、物力及資金方面financial managemen

20、t level of construction enterprises in our country is still in the back end of the world, the main reason is the construction enterprise without effective cost control. construction enterprises in financial management adopted too extensive way, no real success by manpower and material resources and

21、capital to the enterprise 的管理，特別是缺乏對企業(yè)營運(yùn)成本投入的管理。因此，為提高我國施工企業(yè)的財(cái)務(wù)管理水平，保證我國施工企業(yè)管理水平能與世界水平保持一致，就必須加強(qiáng)施工企業(yè)的成本控制。會計(jì)管理對企業(yè)的management, especially the lack of the management of the enterprise operating costs. therefore, in order to improve the level of financial management of construction enterprises in our c

22、ountry, can ensure that our country construction enterprise management level consistent with the world level, we must strengthen the cost control of construction enterprises. accounting management to the enterprise 發(fā)展目標(biāo)的制定及實(shí)施有著一定的指導(dǎo)作用，同時(shí)也是企業(yè)生產(chǎn)經(jīng)營過程必不可少的重要組成部分，所以，各施工企業(yè)在加強(qiáng)企業(yè)規(guī)劃，制定企業(yè)的發(fā)展目標(biāo)時(shí)，要積極運(yùn)用論文聯(lián)盟www.l

23、wlm.com整理development goal formulation and implementation has a certain guiding role, is also the indispensable important part of enterprise production and business operation process, therefore, the construction enterprises to strengthen planning, make enterprise development goals, should actively us

24、ing www.lwlm.com finishing papers alliance 相關(guān)會計(jì)管理方法對企業(yè)的發(fā)展規(guī)劃進(jìn)行分析、控制和核算，衡權(quán)利弊，對企業(yè)進(jìn)行有效的成本控制。relevant management accounting methods to analyze enterprise development planning, control, and accounting, scale right, for enterprises to carry out effective cost control. （二）會計(jì)在施工企業(yè)成本控制中的作用(2) the role of acco

25、unting in the construction enterprise cost control 在施工企業(yè)的成本控制中，會計(jì)發(fā)揮著重要作用，其作用具體如下：in the construction enterprise cost control, accounting plays an important role, the role of specific as follows: 1、會計(jì)是施工企業(yè)進(jìn)行項(xiàng)目成本核算的重要保證；1, accounting is an important guarantee of construction enterprise project cost ac

26、counting; 會計(jì)工作貫穿著施工企業(yè)項(xiàng)目管理過程的始終，對項(xiàng)目成本的控制起著重要作用。會計(jì)能夠?qū)κ┕て髽I(yè)項(xiàng)目建設(shè)的相關(guān)資料進(jìn)行定性、定量的分析，并將分析結(jié)果作為依據(jù)提供給施工企業(yè)的財(cái)務(wù)管accounting work throughout the course of the the construction enterprise project management process for project cost control plays an important role. accounting to the construction enterprise project of t

27、he construction of the related data are qualitative and quantitative analysis, and the results of the analysis as a basis for the construction of enterprise financial 理部門進(jìn)行審核。根據(jù)會計(jì)提供的數(shù)據(jù)資料，財(cái)務(wù)部門對企業(yè)項(xiàng)目建設(shè)的掌握會更加精準(zhǔn)，不僅可以準(zhǔn)確的控制施工企業(yè)對該項(xiàng)目建設(shè)的投入，同時(shí)還可以幫助更快實(shí)現(xiàn)企業(yè)的發(fā)展目標(biāo)。department for review. according to the data provid

28、ed by the accounting information, the financial department to the enterprise project of the construction of the master will be more precise, not only can accurately control the construction enterprise investment in the project construction, at the same time also can help to quickly achieve the devel

29、opment goals of the enterprise. 2、會計(jì)在施工企業(yè)成本控制中起著監(jiān)督作用；2, accounting in the construction enterprise cost control plays a monitoring role; 面對越來越激烈的市場競爭，施工企業(yè)要想在競爭中占有一席之地，就必須保證其決策的正確性，這樣才能保證企業(yè)在競爭中穩(wěn)步前進(jìn)。為此，施工企業(yè)要實(shí)行強(qiáng)有力的會計(jì)約束機(jī)制，對企業(yè)各項(xiàng)in the face of increasingly fierce market competition, construction enterprise

30、s want to gain a foothold in the competition, it is necessary to ensure the correctness of the decision-making, so as to ensure enterprise has made steady progress in the competition. therefore, the construction enterprise to implement strong accounting constraint mechanism, for various enterprises

31、目的投資進(jìn)行有力的監(jiān)督。通過會計(jì)對企業(yè)投資項(xiàng)目執(zhí)行過程中各種成本投入的分析、評估、核算等工作，對企業(yè)成本投入進(jìn)行預(yù)測，為企業(yè)成本投入提供數(shù)據(jù)依據(jù)，保證企業(yè)成本投入的準(zhǔn)確度，加強(qiáng)purpose investment for powerful supervision. by accounting for enterprise investment projects of various costs in the implementation process analysis, assessment, accounting, etc, to forecast the enterprise costs

32、, costs for the enterprise to provide data basis, ensure accuracy of enterprises costs, strengthen 企業(yè)對投資項(xiàng)目的監(jiān)管力度。enterprise supervision of investment projects. 3、會計(jì)是加強(qiáng)材料管理的重要環(huán)節(jié)；3, accounting is a very important part of strengthening material management; 在施工企業(yè)的項(xiàng)目建設(shè)中，項(xiàng)目材料在企業(yè)成本投資中占有非常大的比重，約占百分之六十左右，有些甚至

33、達(dá)到百分之七十多。因此，要控制項(xiàng)目建設(shè)成本，就必須加強(qiáng)對項(xiàng)目建設(shè)材料的管理。施in the construction of construction enterprise project, the project material occupies very large proportion in enterprise cost investment, which accounts for about sixty percent, some even reached more than seventy percent. therefore, to control construction co

34、st of the project, it must strengthen the management of project construction materials. shi 工企業(yè)在中標(biāo)之初就要安排企業(yè)內(nèi)部會計(jì)對項(xiàng)目工程進(jìn)行成本預(yù)測和具體成本的核算工作，制定出詳細(xì)的項(xiàng)目材料采購明細(xì)表及成本預(yù)算表，對材料的采購過程和使用過程進(jìn)行全程監(jiān)督，防止出現(xiàn)“價(jià)versed in the bidding will be arrange at the beginning of the enterprise internal accounting of project engineering cost

35、 prediction and cost accounting work, to develop a detailed project material purchasing schedule and cost budget, on the material procurement process and use of the process in the whole process supervision, prevent price 高質(zhì)次”和項(xiàng)目建設(shè)材料積壓浪費(fèi)的現(xiàn)象。quality time and the project backlog of material waste pheno

36、menon. 四、會計(jì)在施工企業(yè)成本控制中的具體應(yīng)用4, accounting in the construction enterprise cost control concrete application 施工企業(yè)的成本控制管理工作離不開企業(yè)內(nèi)部會計(jì)人員的參與，會計(jì)不僅是施工企業(yè)進(jìn)行成本控制不可或缺的組成部分，其在企業(yè)中的應(yīng)用也尤為重要。construction enterprise cost control management depends on enterprise internal accounting personnel, accounting is not only an i

37、ntegral part of the construction enterprise cost control and its application in the enterprise is particularly important. （一）施工企業(yè)要設(shè)立責(zé)任會計(jì)，加強(qiáng)企業(yè)內(nèi)部成本控制的效果(a) the construction enterprise to set up responsibility accounting, strengthen the enterprise internal cost control effect 為了加強(qiáng)施工企業(yè)內(nèi)部成本控制效果，減少企業(yè)不必要的成

38、本支出，企業(yè)就要設(shè)立責(zé)任會計(jì)，以此劃分企業(yè)內(nèi)部成本控制各部門的職責(zé)，明確成本控制各部門的權(quán)利范圍，避免因成本投入高出預(yù)測cost in order to strengthen the construction of enterprise internal control effect, reduce unnecessary costs, enterprises enterprise must set up the responsibility accounting, this division within the enterprise cost control departments res

39、ponsibilities, clear rights scope of cost control department, to avoid costs higher than forecast 成本時(shí)，各成本控制部門相互推卸責(zé)任的現(xiàn)象產(chǎn)生。與此同時(shí)，還要根據(jù)施工企業(yè)自身特點(diǎn)對企業(yè)進(jìn)行責(zé)任中心的劃分，按照“責(zé)、權(quán)、利相結(jié)合”的原則進(jìn)行企業(yè)部門編制。cost, the cost control department to pass the buck to each other. characteristics at the same time, also according to the con

40、struction enterprise to the division of responsibility center of enterprises, according to the combination of responsibility, right and benefit the principle of the enterprise sector. （二）會計(jì)在施工企業(yè)的成本控制中負(fù)責(zé)成本的預(yù)算與分解(2) the accounting in the cost control of construction enterprises are responsible for the

41、 cost budget and decomposition 會計(jì)在施工企業(yè)內(nèi)部負(fù)責(zé)對成本的預(yù)算和分解進(jìn)行控制，其中會計(jì)對企業(yè)成本預(yù)算的控制主要是對企業(yè)項(xiàng)目建設(shè)的成本進(jìn)行核算，以確保會計(jì)能在企業(yè)進(jìn)行財(cái)務(wù)管理的過程中為成本控制管理提供數(shù)responsible for the enterprise internal accounting in construction budgets and break down of cost control, the accounting of enterprises in the cost budget control is mainly about the

42、 construction of enterprise project cost accounting, to ensure that the accounting in the process of financial management in enterprise provide number for cost control management 據(jù)依據(jù)。這不僅是企業(yè)控制成本的依據(jù)，也是企業(yè)考核會計(jì)的重要依據(jù)。會計(jì)人對成本的分解就是將企業(yè)在生產(chǎn)經(jīng)營過程中的總成本分解，然后分別進(jìn)行成本控制管理。一般情況下會分為企業(yè)的合同成according to the basis. this not only is the enterpris