会计在施工企业成本控制中的作用探析中英文对照

1、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 enterprisecost control analysis of Chinese and English languagecompared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。Con struct ion en terprise cost con trol refers to a con structi on

2、 en terprise in the process of the operation of the producing cost, through forecasting, planning, accounting analysis, control, acco un ti ng and other means for the scie ntific and reas on able pla nning, is a in order to reduce en terprise operat ing cost as the goal of finan cial man ageme nt.进行

3、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 con struct ion en terprise cost con trol work, can not on ly improve the competitive ness of the enterprise, is also an important means to improve the level of enterprise financial management. While acco un ti ng in con struct i

4、on en terprise cost con trol plays a huge role.一、施工企业成本控制的特点A, the characteristics of the con struct ion en terprise cost con trol(一)原材料成本控制困难。(a) raw material cost con trol 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, 业制定了原材料节控制材料成本就应首当其冲。虽然部分施工企Con struct ion en terprises,

5、in the whole project, the cost of materials proporti on in the whole project cost is as high as sixty percent, some engineering even reached more than seventy percent. Therefore, con troll ing the material cost should be bear the brunt. Although part of the con struct ion en terprise established raw

6、 materials sect ion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 accordanee with the rules and regulati ons to not too realistic. Lead to project out of raw materials, inven tory reco

7、rds is not complete, in complete procedures. To make more efficie nt use of some of the material cant, cant effectively con trol the cost of materials, from raw materials额外浪费，加大施工企业营运成本。Extra waste, in crease the operati ng cost of con structi on en terprise.(二)质量以及工期的成本控制困难。(2) the quality and time

8、 limit for a projects cost con trol 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 con struct ion en terprises focus too much on the engin eeri ng quality, and ignore the cost of con struct ion project cost; Or is bli ndly purs uing econo mic be

9、n efits 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 engin eeri ng, but in creases the con struct ion cost, can not get good econo mic ben efit;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。

10、所以会计在施工企业中起着不容忽视的作用。Bli ndly purs uing econo mic ben efits, also can in crease the quality of the extra cost, for en terprise set up good social image. Each project has its time limit for a project requireme nts, to en sure the good period to avoid additi onal spe nding. So in the con struct ion en

11、terprise acco unting 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, acco un ti ng in the con structi on en terprise cost con trol adva ntages(一)会计可以使施工企业的“责、权、禾紧密结合。(a) acco un ti ng can make con struct ion en terprises resp on sibility, right and ben efit.随着建筑业的不断发展， 建筑施工也逐渐实现现代化。为

12、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 con ti nu ous developme nt of con struct ion in dustry, buildi ng con structi on and gradually achieve moder ni zatio n. Smoothly for this purpose, the con struct ion en terprise to en terprise cost control, and achieve the goal o

13、f enterprise value maximization, enterprise internal management alone is not eno ugh. And comb ine the role of acco unting to the cost of en terprise控制中，通过设立责任会计和项目责任中心对企业的“责、权、禾做出明确界定，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，Con trol, by establish ing the resp on sibility acco unting an

14、d project resp on sibility cen ter of a clear defi niti on of resp on sibility, right and ben efit, should be in strict accorda nee with the right of proportional amount, responsible for the principle, the realization of interests and responsibilities fully, can not only arouse the work en thusiasm

15、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) appl ying the resp on sibility acco unting in the cost con trol of con struct ion en terprises can set up correct con cept

16、 of cost savi ngs.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 con struct ion en terprise to set up the resp on sibility acco unting, carry out resp on sibility cost system is con ducive to en terprise staff set up the follow ing 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

17、应的贡献的思想意识；(1) the concept of work more. In the enterprise internal implement responsibility accounting man ageme nt, elim in at ing traditi onal wage, make en terprise staff set up a kind of want to get more reward, you must make a corresp onding con tributi on for the en terprise ideology;(2) 节约成本就

18、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. Resp on sibility acco un ti ng in the en terprise internal man ageme nt, change the employees think of cost savings is leadership concept, strengthen the enterprise internal cost managemen

19、t appraisal system, strengthen the establishment of the enterprise staff aware ness,从源头保证企业成本的节约。From the source to en sure that the en terprise cost sav in gs.三、会计对施工企业成本控制的重要性及其作用Three, the importa nee of the acco un ti ng cost con trol of con structi on compa nies and their role(一)会计在施工企业成本控制中的重要

20、性(a) the importa nee of acco un ti ng in the con struct ion en terprise 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Finan cial man ageme nt level of con struct ion en terprises in our country is still in the back end of the world, the main reason

21、 is the construction enterprise without effective cost control. Con struct ion en terprises in finan cial man ageme nt adopted too exte nsive way, no real success by man power and material resources and capital to the en terprise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

22、工企业的成本控制。会计管理对企业的Man ageme nt, especially the lack of the man ageme nt of the en terprise operat ing costs. Therefore, in order to improve the level of finan cial man ageme nt of con struct ion en terprises in our coun try, can en sure that our country con struct ion en terprise man ageme nt level c

23、on siste ntwith the worldlevel, we must stre ngthe n the cost con trol of con struct ion en terprises. Acco unting man ageme nt to the en terprise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丄 WLM.COM 整理Development goal formulation and implementation has a cert

24、ain guiding role, is also the in dispe nsable importa nt part of en terprise producti on and bus in ess operatio n process, therefore, the construction enterprises to strengthen planning, make enterprise development goals, should actively usi ng WWW丄 WLM.COM fin ish ing papers allia nee相关会计管理方法对企业的发

25、展规划进行分析、 成本控制。控制和核算，衡权利弊，对企业进行有效的Releva nt man ageme nt acco unting methods to an alyze en terprise developme nt pla nning, con trol, and acco un ti ng, scale right, for en terprises to carry out effective cost con trol.(二)会计在施工企业成本控制中的作用(2) the role of acco unting in the con struct ion en terprise

26、cost con trol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 con struct ion en terprise cost con trol, acco unting plays an importa nt 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, acco un ti ng is an importa nt guara ntee of con struct ion en terprise project cost acco unting;会计工作贯穿着施工企业项目管理

27、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 con trol plays an importa nt role. Acco unting to the con struct ion en terprise project of the con struct ion o

28、f the related data are qualitative and qua ntitative an alysis, and the results of the an alysis as a basis for the con struct ion of en terprise finan cial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

29、accounting information, the financial department to the enterprise project of the construction of the master will be more precise, not only can accurately con trol the con struct ion en terprise in vestme nt in the project con struct ion, at the same time also can help to quickly achieve the develop

30、me nt goals of the en terprise.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 in creas in gly fierce market competiti on, con struct ion en te

31、rprises want to gain a foothold in the competiti on, it is n ecessary to en sure the correct ness of the decisi on-mak ing, so as to ensure enterprise has made steady progress in the competition. Therefore, the construction en terprise to impleme nt strong acco un ti ng con stra int mecha ni sm, for

32、 various en terprises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 in vestme nt for powerful supervisi on. By acco un ti ng for en terprise in vestme nt projects of various costs in the impleme ntatio n process an alysis, assessme nt, acco un ti ng,

33、 etc, to forecast the en terprise costs, costs for the en terprise to provide data basis, en sure accuracy of en terprises costs, stre ngthe n企业对投资项目的监管力度。En terprise supervisi on of in vestme nt projects.3、会计是加强材料管理的重要环节；3, acco un ti ng is a very importa nt part of stre ngthe ning material man age

34、me nt;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 con structi on of con struct ion en terprise project, the project material occupies very large proport ion in en terprise cost in vestme nt, which acco unts for about sixty perce nt, some even reache

35、d more tha n seve nty perce nt. Therefore, to con trol con struct ion cost of the project, it must stre ngthe n the man ageme nt of project con structi on 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 biddi ng will be arrange at t

36、he beg inning of the en terprise internal acco un ti ng of project engin eeri ng cost predict ion and cost acco un ti ng 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 supervisi on, pre

37、ve nt 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 phe nomenon.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。Con struct ion en terprise cost con tro

38、l man ageme nt depe nds on en terprise internal acco unting 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 con struct ion en terprise to set up resp on

39、sibility acco unting, stre ngthe n the en terprise internal cost con trol 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 stre ngthe n the con struct ion of en terprise internal con trol effect, reduce unnecessary costs, enterprises ente

40、rprise must set up the responsibility accounting, this division with in the en terprise cost con trol departme nts resp on sibilities, clear rights scope of cost con trol departme nt, to avoid costs higher tha n 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。Cos

41、t, the cost control department to pass the buck to each other. Characteristics at the same time, also accord ing to the con struct ion en terprise to the divisi on of resp on sibility cen ter of en terprises, accord ing to the comb in ati on of resp on sibility, right and ben efit the prin ciple of

42、the en terprise 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 acco un ti ng in the cost con trol of con struct ion en terprises are resp on sible for the cost budget and decompositi on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Resp on sible for the en terprise i

43、nternal acco un ti ng in con struct ion budgets and break dow n 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 man ageme nt in en terprise provide nu mber for cost con trol man ageme nt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 con