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按现行制度规定,建筑安装企业的工程成本项目主要划分为人工费、材料费、机械便用费、其他直接费和施工管理费等五个项目.对于这五个项目的划分和所包括的内容,结合自己的工作实践,谈点个人看法.成本项目的划分,我觉得应遵循以下原则:(1)以揭示成本的构成为主要目的.便于分析成本中各种开支的去向与优劣,便于与计划成本、预算成本相比较,寻找节约途径,达到降低成本的目的.(2)应与经济责任制联系起来.通过对成本项目的分析,便于找出各个部门对成本指标应负的经济责任.(3)应能比较直观地看出影响成本超降的主客观因素,便于发挥主观能动性,挖掘内部
According to the current regulations, the construction cost of a construction and installation company is mainly divided into five items: labor costs, material fees, mechanical toilet fees, other direct fees, and construction management fees. The division of these five items and the contents included , Combine your own work practice, talk about personal views. The division of cost items, I think we should follow the following principles: (1) to reveal the composition of cost as the main purpose. To facilitate the analysis of the cost of various expenditures and advantages and disadvantages, to facilitate Compared with the planned cost and budgeted cost, the purpose of finding the way of saving and reducing the cost is to be linked. (2) It should be connected with the economic responsibility system. Through the analysis of the cost item, it is easy to find out the economic responsibility that each department should bear on the cost index. (3) The subjective and objective factors affecting the cost reduction should be seen more intuitively, and it is easy to exert the subjective initiative to dig the internal