关于会计在施工企业成本控制中的作用的探析中英文对照.doc

关于会计在施工企业成本控制中的作用的探析中英文对照About the role of accounting in the construction enterprise cost control analysis of Chinese and English language compared施工企业的成本控制，是指施工企业对其经营运作过程中产生的费用，通过会计预测、计划、分析、控制、核算等手段进行科学、合理的规划，是一项以降低企业营运成本为目标的财务管理工作。Construction enterprise cost control refers to a construction enterprise 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. 进行施工企业的成本控制工作，不仅可以提高企业的竞争力，同时还是提高企业财务管理水平的重要手段。而会计则在施工企业的成本控制中发挥着巨大作用。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 plays a huge role. 一、施工企业成本控制的特点A, the characteristics of the construction enterprise cost control （一）原材料成本控制困难。(a) raw material cost control difficult. 施工企业中，在整个工程项目中，材料成本在整个工程成本中所占的比例高达百分之六十，有些工程甚至达到百分之七十多。因此，控制材料成本就应首当其冲。虽然部分施工企业制定了原材料节Construction enterprises, in the whole project, the cost of materials 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 约制度，但实际施工过程要按照规章制度来进行并不太现实。导致工程项目原材料的出、入库记录不完备，手续不健全。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. To make more efficient use of some of the material cant, cant effectively control the cost of materials, from raw materials 额外浪费，加大施工企业营运成本。Extra waste, increase the operating cost of construction enterprise. （二）质量以及工期的成本控制困难。(2) the quality and time limit for a projects cost control difficult. 有的施工企业太过注重工程质量，而忽视了工程成本造价；或者是一味的追求经济效益而忽略工程的质量。太过注重工程质量，虽然可以提高工程质量，却增加了施工成本，得不到好的经济效益；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 on 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; 一味的追求经济效益，也会增额外的质量成本，不利于企业树立良好的社会形象。每个工程项目都有它的工期要求，要保证好工期才能避免额外的支出。所以会计在施工企业中起着不容忽视的作用。Blindly pursuing economic benefits, also can increase 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、会计在施工企业成本控制中的优势Second, accounting in the construction enterprise cost control advantages （一）会计可以使施工企业的“责、权、利”紧密结合。(a) accounting can make construction enterprises responsibility, right and benefit. 随着建筑业的不断发展，建筑施工也逐渐实现现代化。为此，施工企业要想顺利进行企业成本控制，达到企业价值最大化的目的，光靠企业内部管理层是不够的。而将会计的作用结合到企业的成本With the continuous development of construction 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 accounting to the cost of enterprise 控制中，通过设立责任会计和项目责任中心对企业的“责、权、利”做出明确界定，应严格按照“以权定责、以尽责定利”的原则，实现利益与责任的充分结合，不仅可以调动企业员工的工作积极性，Control, by establishing the responsibility accounting and project responsibility center of a clear definition of responsibility, right and benefit, should be in strict accordance with 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, 同时也能有效的控制企业成本，实现企业价值最大化的目的。At the same time also can effectively control cost, the purpose of maximizing the enterprise value. （二）将责任会计应用到施工企业的成本控制中可以树立正确的成本节约观念。(2) applying the responsibility accounting in the cost control of construction enterprises can set up correct concept of cost savings. 在施工企业推行设立责任会计，推行责任成本制有利于企业员工树立以下两种个观念：In the construction enterprise to set up the responsibility accounting, carry out responsibility cost system is conducive to enterprise staff set up the following two ideas: （1）多劳多得的观念。在企业内部实行责任会计管理，取消传统的工资制，让企业员工树立一种要想多拿酬劳就必须为企业作出相应的贡献的思想意识；(1) the concept of work more. In the enterprise internal implement responsibility accounting management, eliminating traditional wage, make enterprise staff set up a kind of want to get more reward, you must make a corresponding contribution for the enterprise ideology; （2）节约成本就能多得工资的观念。在企业内部推行责任会计管理，改变员工认为的“节约成本是领导的事”的观念，加强对企业内部成本管理考核体系的建立，增强企业员工主人翁意识的建立，(2) the cost can pay more ideas. Responsibility accounting in the enterprise internal 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, 从源头保证企业成本的节约。From the source to ensure that the enterprise cost savings. 三、会计对施工企业成本控制的重要性及其作用Three, the importance of the accounting cost control of construction companies and their role （一）会计在施工企业成本控制中的重要性(a) the importance of accounting in the construction enterprise cost control 我国施工企业的财务管理水平仍然处于世界的后端，其主要原因是施工企业没有进行有效的成本控制。施工企业的财务在管理时采用了过于粗放的方式，没有切实做好对企业人力、物力及资金方面Financial management 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 capital to the enterprise 的管理，特别是缺乏对企业营运成本投入的管理。因此，为提高我国施工企业的财务管理水平，保证我国施工企业管理水平能与世界水平保持一致，就必须加强施工企业的成本控制。会计管理对企业的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 country, 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 发展目标的制定及实施有着一定的指导作用，同时也是企业生产经营过程必不可少的重要组成部分，所以，各施工企业在加强企业规划，制定企业的发展目标时，要积极运用论文联盟WWW.LWLM.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 using WWW.LWLM.COM finishing papers alliance 相关会计管理方法对企业的发展规划进行分析、控制和核算，衡权利弊，对企业进行有效的成本控制。Relevant management accounting methods to analyze enterprise development planning, control, and accounting, scale right, for enterprises to carry out effective cost control. （二）会计在施工企业成本控制中的作用(2) the role of accounting in the construction enterprise cost control 在施工企业的成本控制中，会计发挥着重要作用，其作用具体如下：In the construction enterprise cost control, accounting plays an important role, the role of specific as follows: 1、会计是施工企业进行项目成本核算的重要保证；1, accounting is an important guarantee of construction enterprise project cost accounting; 会计工作贯穿着施工企业项目管理过程的始终，对项目成本的控制起着重要作用。会计能够对施工企业项目建设的相关资料进行定性、定量的分析，并将分析结果作为依据提供给施工企业的财务管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 the 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 理部门进行审核。根据会计提供的数据资料，财务部门对企业项目建设的掌握会更加精准，不仅可以准确的控制施工企业对该项目建设的投入，同时还可以帮助更快实现企业的发展目标。Department for review. According to the data provided 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 development goals of the enterprise. 2、会计在施工企业成本控制中起着监督作用；2, accounting in the construction enterprise cost control plays a monitoring role; 面对越来越激烈的市场竞争，施工企业要想在竞争中占有一席之地，就必须保证其决策的正确性，这样才能保证企业在竞争中稳步前进。为此，施工企业要实行强有力的会计约束机制，对企业各项In the face of increasingly fierce market competition, construction enterprises 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 目的投资进行有力的监督。通过会计对企业投资项目执行过程中各种成本投入的分析、评估、核算等工作，对企业成本投入进行预测，为企业成本投入提供数据依据，保证企业成本投入的准确度，加强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, costs for the enterprise to provide data basis, ensure accuracy of enterprises costs, strengthen 企业对投资项目的监管力度。Enterprise supervision of investment projects. 3、会计是加强材料管理的重要环节；3, accounting is a very important part of strengthening material management; 在施工企业的项目建设中，项目材料在企业成本投资中占有非常大的比重，约占百分之六十左右，有些甚至达到百分之七十多。因此，要控制项目建设成本，就必须加强对项目建设材料的管理。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 cost of the project, it must strengthen the management of project construction materials. shi 工企业在中标之初就要安排企业内部会计对项目工程进行成本预测和具体成本的核算工作，制定出详细的项目材料采购明细表及成本预算表，对材料的采购过程和使用过程进行全程监督，防止出现“价Versed in the bidding will be arrange at the beginning of the enterprise internal accounting of project engineering cost 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 高质次”和项目建设材料积压浪费的现象。Quality time and the project backlog of material waste phenomenon. 四、会计在施工企业成本控制中的具体应用4, accounting in the construction enterprise cost control concrete application 施工企业的成本控制管理工作离不开企业内部会计人员的参与，会计不仅是施工企业进行成本控制不可或缺的组成部分，其在企业中的应用也尤为重要。Construction enterprise cost control management depends on enterprise internal accounting personnel, accounting is not only an integral part of the construction enterprise cost control and its application in the enterprise is particularly important. （一）施工企业要设立责任会计，加强企业内部成本控制的效果(a) the construction enterprise to set up responsibility accounting, strengthen the enterprise internal cost control effect 为了加强施工企业内部成本控制效果，减少企业不必要的成本支出，企业就要设立责任会计，以此划分企业内部成本控制各部门的职责，明确成本控制各部门的权利范围，避免因成本投入高出预测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 responsibilities, clear rights scope of cost control department, to avoid costs higher than forecast 成本时，各成本控制部门相互推卸责任的现象产生。与此同时，还要根据施工企业自身特点对企业进行责任中心的划分，按照“责、权、利相结合”的原则进行企业部门编制。Cost, the cost control department to pass the buck to each other. Characteristics at the same time, also according to the construction 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）会计在施工企业的成本控制中负责成本的预算与分解(2) the accounting in the cost control of construction enterprises are responsible for the cost budget and decomposition 会计在施工企业内部负责对成本的预算和分解进行控制，其中会计对企业成本预算的控制主要是对企业项目建设的成本进行核算，以确保会计能在企业进行财务管理的过程中为成本控制管理提供数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 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 据依据。这不仅是企业控制成本的依据，也是企业考核会计的重要依据。会计人对成本的分解就是将企业在生产经营过程中的总成本分解，然后分别进行成本控制管理。一般情况下会分为企业的合同成According to the basis. This not only is the enterprise cost control, is also a important basis of assessment of enterprise accounting. One decomposition of cost accounting is the enterprise total cost in the production and business operation process decomposition, and then separately the cost control management. Generally divided into enterprise into the contracts 本和合同毛利两个部分。会计进行成本控制，不仅有利于施工企业加强成本目标控制，同时还可以简化成本控制的步骤，达到提高施工企业成本控制水平的效果。The gross profit and contract of two parts. Accounting for the cost control, is not only beneficial to the construction enterprises to strengthen cost control target, at the same time also can simplify the steps of cost control, improve the level of construction enterprise cost control effect. 五、结语Five, the conclusion 综上所述，在进行施工企业生产发展的过程中，加强企业的成本控制是很重要的。施工企业要想在激烈的市场竞争中求生存、谋发展，就必须加强对企业的成本控制。对此，施工企业要重视会计在To sum up, in the construction process for the development of enterprises, strengthen enterprise cost control is very important. Construction enterprises want to in the fierce market competition seek survival and development, we must strengthen the cost control of enterprises. To this, the construction enterprises should attach importance to accounting 企业成本控制中的作用，充分利用会计对企业成本的控制，降低企业的营运成本，以实现施工企业的可持续发展。The role of enterprise cost control, make full use of the accounting of enterprise cost control, reduce business operating costs, in order to realize the sustainable development of construction enterprises.