论文部分内容阅读
为了正确反映企业的利润,不致于因成本不实而多交或少交所得税,我认为建筑施工企业目前按月度或季度中间结算成本的制度,应该改为按竣工单位工程计算成本.这样有许多好处:竣工的单位工程是建筑企业的最终产品,它能完整地反映实际成本,盈亏数字准确.所耗的材料、费用容易划请,有利于分析成本的升降原因,寻找降低成本的途径.单位工程预算造价完整,漏错现象较少,设计变更,材料代用等资料容易调整.尤其在对外实行招标投标、竣工一次结算的情况,以竣工单位工程作为成本计算对象更为适宜.
In order to correctly reflect the company’s profits, it will not result in more or less income tax due to false costs. I believe that the current monthly or quarterly intermediate settlement cost system for construction companies should be replaced by the cost of completed construction units. There are many Benefits: The completed unit project is the final product of the construction enterprise. It can fully reflect the actual cost, the profit and loss figures are accurate, the materials and expenses consumed are easy to draw, and it is helpful to analyze the causes of the cost increase and decrease, and to find ways to reduce the cost. The cost of the project budget is complete, there are few mistakes in the mistakes, the design changes, material substitution and other materials are easy to adjust. Especially in the case of external bids and bids, and the completion of a settlement, it is more appropriate to use the completed construction project as the cost calculation object.