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本文根据作者近年的工作实践,针对建材地质大队(公司)规模较小等特点,探讨了在地质行业竞争剧烈、资金困难等条件下,许多大队(公司)采用分散会计核算形式造成财权过于分散的弊端。提出了采用“会计集中核算,资金集中管理,业务分工负责”的会计组织形式。以便适当集中财权,集中使用资金,加强成本管理,充分发挥建材地质队伍的自身优势。
According to the author’s recent work practices, in view of the small scale of the building materials brigade (company), this paper discusses that many brigades (companies) adopt the scattered accounting form to cause the excessive dispersion of property rights under the conditions of severe competition and financial difficulties in the geological industry. Disadvantages. Put forward the adoption of “accounting centralized accounting, centralized management of funds, business division responsible for” accounting organization. In order to properly focus on property rights, focus on the use of funds, strengthen cost management, give full play to their own advantages of building materials geological team.