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1、An alysis of the con structi on process ofacco un ti ng man ageme ntAbstract: In the con structi onbus in ess throughoutthe developme nt process, the con structi on of its survival and developme nt of an importa nt part and part of good man ageme nt ofcon structi on,andeve nIon g-termdevelopme nt of
2、 the whole en terprise plays a decisive role in some. The con structi on project man ageme nt in volves a wide range of content, acco unting man ageme nt is one of them an importantaspect of the main contents of thispaper is to an alyze the con structi on process as well make the appropriate acco un
3、ting man ageme nt.Keywords:con structi on,acco un ti ng,man ageme nt, methodsAccountingwork throughout the constructionhasalways bee n, its importa nee is also reflected in all aspects of con structi on projects in the works of good and orderly operati on of the process plays an importa nt role to m
4、ake con structi on acco un ti ng man ageme nt process We should start from the followi ng aspects:iA good budget man ageme nt, project acco untingThe process of constructioncosts for the budget,acco un ti ng man ageme nt of the con structi on project is a proactive way of work ing. Acco un ti ng Bud
5、get, i n esse nee, he is in fact cost managementan importantpart of thebudget of the clear, allow ing the con structi on process of cost man ageme nt is more con trollable, but also makes the project has more man euverability.Constructioncosts in the budget, not onlyrefers to the direct construction
6、costs, but also shouldinclude the potential cost is expected to produce the formation of the budget the cost of managementcosts,which main ly refers to the in vestme nt in the con structi on process in administrative costs and formed during the whole process costs make con structi onacco un ti ngbud
7、get, acco unting requires workers with curre nt market prices, prices for raw materials, depreciation expenses, managementfees and even the market to make moreaccurate judgme nts, i n order to determ ine the estimated con structi on cost of the process. and as a basis for eachin dividual project cos
8、ts and profitability goals for effective pla nning, the project to project man power, material and finan cialresources allocated to the best adjustme ntresults, so that the whole con structi on project, whether in progress or in quality have been effectively protected. good job of accountingbudget,
9、which is required toman age their own acco unting, but also for the en tire con structi on project developme nt services globally.Second, establish a sound acco unting systemThe whole process of accounting budget is an importa nt prelude to the con structi on process con diti ons, to really impleme
10、nt the budget work, you n eed to do the en tire con structi on project acco un ti ng work acco unting system to establish the following two aspects: First, to formulatea strictaccountingsystem,which isthe basicwork ofinternalaccountingcontrol is animportantcontent to strict system-based, so that all
11、 work reas on able to follow, based on evide nee and curre nt man ageme nt is an importantfeature of the accountingmanagementwork, especially in the accountingprocess, the morestri ngent clear n eed for a system to be provided for all the work, in clud ing job duties, work processes,worksta ndards a
12、nd other aspects of content expressly provided, to avoid the ambivale nt stateme nt of work caused by the emerge nee of vuln erabilities. Second, the acco un ti ng staff to put forward higher requireme nts.acco un ti ngworkrelated to the content of the work more, cashier and acco un ti ng n eeds the
13、 cooperati on of any sin gle in dividual can not complete the tediouswork processes, whichrequiresan acco unting staffwithstrong tech ni calexpertise in additionto other, but also must have goodmoral character, because regulati on of others, the first of its in dividual itself should be a differe nt
14、 aspects of quality of good people, so the establishmentof accountingsystem, we must do the two aspects of the preparatory work can really play the whole process of acco un ti ng for the positive results.Third, the impleme ntati onof strict acco untingcontrolMan ageme ntacco un ti ngcon trolof theen
15、 tireconstruction process, the key accountingmanagement,the implementationof this part determinethe effect ofacco unting throughout the con structi on process, the level and effectiveness of managementin the current project8man ageme nt,acco untingman ageme ntof the maincontrolin eludestwo aspects:
16、first, the system ofacco un ti ngpers onnelpers onnelappo in tme ntappo in tedtheacco untingsystem actually refers to the con structi on process of the acco unting staff, appo in ted bythe compa ny uni fied its huma n relati ons arran ged by thecompanydirectly, in the establishmentof enterprisesdire
17、ctly un der the , this is an importa nt aim is to let it act by the company s direct control. Secondly,theestablishme nt of a majoren terprisefunds overallmanagementsystem. the control of enterprise funds isalways importantduty of the accountingwork for thecon structi onworks, because thecon structi
18、 ontimecon ti nuity and operati onal complexity makes the funds in the operati on throughout the con structi on process more complex and loose, so acco unting for the funds must be prepared to co-ordinatedmanagement,which requiresthe accountingof funds to strengthen internalcontrol,cen tralizedman a
19、geme ntwith inthe unit cash basis,mon itorthe use of the directi on of mon etary fun ds,com monexter nalfunding, to en sure that the finan cialn eeds of the en tireen terprise,for the in ter nalun its(bran ches, project departme nt) excha nges betwee n the settlement, the implementationof financial
20、control, etc.Cen ter Fourth, the rapid and timely acco unting evaluati on mecha nismIn the con structi onprocess to do the budget,acco unting, and mon itori ng basedon the work, ano therimporta nt task is to establish a rapid and timely acco un ti ng evaluati on mecha nism so-called acco unting eval
21、uati onmecha ni sms,specifically applied to thecon structi on project process, is that every a con structi on project is a cyclical process, this process may occur in many problems, i nclud ing the operatio n of capital, cost of in puts and target acquisiti on problems do not match the in terests of
22、 un eve n distributi on of resources and so many problems, but for These problems ofte n found with a lag, this will cause the en tire project man ageme nt, defects and flaws, so we are talkingaboutaccountingevaluationmechanism,that is accountingfor constructionprojectsthrough the acco un ti ng tran
23、 sacti on man ageme nt, a goodjob of the feedback data collecti on and work carried outby the man ageme ntof acco un ti ngand thus foundthroughout the con structi onprocess there may bepotential problems or risks, to evaluate the timely and rapid feedback to the project management agencies to make i
24、n order to facilitate the developmentof thecorresponding measures or remedial measures. so that the whole constructionproject to a more healthy andorderlydevelopme nt,the evaluatio n mecha nism ofoperati on, acco un ti ng man ageme nt is to push the overall strategicmanagementdecisions of the new he
25、ight, is abreakthrough and try.Fifth, assessment of the integrity of the incentive mecha nismAcco un ti ng man ageme nt, the final an alysis, the staff n eeded to carry out regular en forceme nt and man ipulateour acco un ti ngstaff in the higher dema nds,but also should be treated for their developme nt prospects and the opport un ity to provide more excelle nt.The in tegrity of the in t
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