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随着我国勘察设计市场的进一步开放和发展,许多勘察设计单位都面临着本土和国际化的双重竞争,市场环境也变得日益严峻。为了提高和强化公路勘察设计单位的核心竞争力,在市场竞争中占有稳定的市场份额,勘察设计单位需要进一步加强相关项目的成本核算与控制工作,特别是二级生产设计部门的成本核算工作。在确保设计单位财务核算工作效率的前提下,加强对各二级核算对象的合同承包费的支出控制和财务监管,已成为勘察设计单位成本核算与控制的研究热点。本文从勘察设计单位二级成本核算的必要性着手分析,探讨如何在控制二级成本支出的基础上,确保二级核算对象资金的合理使用,提出勘察设计单位开源节流、降本增效的具体对策。
With the further opening up and development of the survey and design market in our country, many survey and design units are faced with the dual competition of local and internationalization and the market environment has become increasingly severe. In order to enhance and strengthen the core competitiveness of highway survey and design units and to occupy a stable market share in market competition, the survey and design institutes need to further strengthen the cost accounting and control of related projects, especially the cost accounting in the secondary production design department. Under the premise of ensuring the efficiency of financial accounting of design units, it has become a research hotspot in the cost accounting and control of survey and design units to strengthen the expenditure control and financial supervision on the contractual contracting costs of the second-level accounting objects. This paper analyzes the necessity of the secondary cost accounting of survey and design institute, discusses how to ensure the reasonable use of the capital of the second-level accounting object based on the control of the second-level cost and puts forward the concrete countermeasures of increasing income and reducing expenditure, .