Abstract: In the course of project construction traffic, to strengthen all aspects of management, including project finance work as an important traffic management content, traffic project construction schedule, construction quality, effectiveness has an important significance of the article in the traffic status of financial management project based on the analysis of transportation projects the financial management of in-depth discussion, that to do the project within budget preparation and review and improve the company's internal financial control system, and other.
Keywords: traffic engineering strategy for the financial management status 0 Introduction
By highway construction business as a construction technology and construction quality to get the benefit of the department, in the new era of highway construction company's work, made more stringent requirements of the world economic changes and changes in China's highway sector, resulting in a opportunities and challenges of living environment, and therefore, in such an environment, how to strengthen the financial management of transportation projects, a business development. 1 transportation project financial status of 1.
1 traffic management project based on revenue recognition policies and regulations related to financial management, road construction companies to get the Commissioner confirmed by the owner of engineering measurement and payment certificate issued when the recognition of revenue, but in the actual construction process, as confirmed by the Commissioner of measurement and payment certificate, in most cases not be able to regularly access, and pay the certificate number on the measurement of income often can not accurately reflect the project's actual workload, resulting in the construction units in the project after completion revenue recognition is not accurate, and cost is not already in use with, making the Transportation project report can not reflect the current actual loss, the impact of traffic engineering cost analysis and decision execution.
1.2 Transportation project cost accounting and control sub-project cost accounting and control the successful companies in the transportation project after the project to the project management department, the Department will work through the project after the decomposition, submitted to the various teams within the enterprise construction teams and external collaborative construction unit. Project department, when making these cost accounting, construction team based on internal and external collaboration in various construction projects as a single unit of the object of cost accounting, periodic reports for a variety of expenses, then the final project summary of the Department of Mechanical cost accounting and control. Jixietaiban the project summary table shows the actual number of classes and summary of the number of transport orders, combined with the internal development of the contract or class of units and transport unit, calculate the actual current machinery costs. period, the actual machinery costs and program costs compared to identify differences in the causes and controllable cost points.
Cost of materials used in construction accounting and control in the material after admission, by the materials sector do receive material to fill in a single, regularly make a summary of materials and material storage lists, etc. in a timely case for invoice , according to the storage, invoices, time recorded by the financial sector to do the work in the invoice is not timely, when the end of the contract by the materials department in accordance with the calculation and preparation of a single storage unit, sent to the financial sector accounted for, debit raw materials credited to accounts payable a valuation storage, early next month, do the same entries in red write-downs. Accounting and control labor costs.
Financial department under the employment contract and the unit reported staff attendance to calculate withholding labor costs accounted for the month, the actual reversal of accrued settlement costs, labor cost control aimed at increasing labor under the conditions of production efficiency, strengthen the construction unit to effectively manage payroll. implementation of Capacity allocation, downsizing, minimizes the number of non-production personnel; comprehensively promote the construction of technological change, and continuously improve the scientific level of construction.
1.3 Department of Transportation projects current cost assessment, business-to-prepare most of the pre-construction engineering technology, few companies will be the preparation of financial content, assessment of project management performance, but also according to project quality, the absolute Number of profits or income margins, and less of a project cost control in place to make a comprehensive consideration. This has caused some of the high price of transport projects, in the assessment of the time had a great advantage, resulting in the entire enterprise assessment of the project is not the science, impacts of the construction work of the enthusiasm of employees in the transportation project construction bid or tender, the construction company to go to the project site to carefully investigate the price of labor costs, construction material prices, and so on.
1.4 Transportation contract for construction companies and construction execution of the current traffic increasingly fierce market competition, bidding system is not perfect, enterprises in order to achieve the purpose of winning, but competing for lower prices in order to achieve low bid, the road construction for Enterprise Decision Management layer of some leaders and field operations management responsible awareness of the lack of strong contract management, negotiating construction contracts lack the financial sector participation, not carefully read and signed the construction contract construction unit starts construction, making the construction process frequently rework, Daigong or the construction of the super-contracts, resulting in the generation of economic disputes and even litigation, to bring to a certain amount of economic losses. 2 projects to improve traffic effects of the financial management strategy 2.
1 good transportation projects within the budget in order to reduce costs, increase profits, highway construction companies need to do the work of economic accounting, in particular, the first project to develop a reasonable budget, and secondly, good review of the budget, and give full play to the financial management of the supervision .1978 years of reform and opening up the market economy has developed rapidly, no longer by road construction companies, etc., the way to taking engineering, is now widely practiced nationwide project tender method in an increasingly competitive market, the development of construction enterprises face greater pressure and if companies do not attach importance to highway construction budget preparation and review, resulting in unnecessary financial waste, companies will further increase costs, lower profits, companies will be more difficult to survive. Thus, a reasonable road construction budget is a key factor in corporate profits. Links to free download http://eng.hi138.com
2.2 increase the intensity of construction contract management
Contract management is an important part of financial management, it is the highway construction business one of the key financial management, it is because of highway construction projects require huge expenditures, and has a strict quality requirements, so, in the construction process, need to purchase a wide variety of materials, hire the appropriate machinery and equipment, purchase and lease the above tasks are required by contract, can be successfully completed in the process of signing the contract, the contracting parties need to carefully study the contents of its terms, the specific provisions of both the obligations and responsibilities required to ensure a collaborative relationship between the contracting parties, which, for the need to quantify the additional contents of the list can not be any error in the sign of the times can not be careless, hasty, to prevent oversights, for future cooperation unnecessary trouble. After signing the contract, must be operated strictly in accordance with contract terms. Some business executives believe that a contract can only be caused by certain constraints on their own, thus affecting the efficiency of the project's construction, this understanding is wrong , because only signed a contract to process the transaction, to ensure fair and reasonable, can effectively prevent the unilateral free to raise prices or increase the number of problems, reducing the occurrence of the dispute and only a reasonable contract, in order to effectively conduct financial management.
2.3 Department of responsibility for the cost of the project regularly to make checks to implement successful projects, in order to strengthen financial management, road construction companies can not wait until after the completion of the whole project cost accounting, but should be in the construction process, the necessary cost management checks, which can timely detect and correct problems, check the contents include the following sections: First, the project department of the actual expenditure and budget plan is different.
The second is the construction material procurement and consumption of specific work, for example, procurement of materials is implemented according to plan, whether there is leadership for its own sake, blind purchase of materials, the material out of storage The relevant procedures are complete, incomplete procedures to prevent the phenomenon caused by the generation of false accounts. Third, the liquidation of the sub-project.
2.4 improve the transit project's internal financial controls in order to ensure highway construction enterprises in the fierce market competition, survival and development, we must develop a reasonable in-house financial management system to ensure the orderly conduct of the financial system based on the work at the same time companies in the the actual work, to timely discover the existence of internal financial control system deficiencies, and make timely corrections and remedies to increase the implementation of the system, improve the awareness of each employee's financial management, in such conditions, in order to better financial supervision and management play a role.
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