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.doc

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 enterprise cost control analysis of Chinese and English language compared 　　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。 Construction enterprise cost control refers to a construction enterprise in the process of the operation of the producing cost, through forecasting, planning, accounting analysis, control, accounting and other means for the scientific and reasonable planning, is a in order to reduce enterprise operating cost as the goal of financial management. 进行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 construction enterprise cost control work, can not only improve the competitiveness of the enterprise, is also an important means to improve the level of enterprise financial management. While accounting in construction enterprise cost control plays a huge role. 　　一、施工企业成本控制的特点 A, the characteristics of the construction enterprise cost control 　　（一）原材料成本控制困难。 (a) raw material cost control 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，控制材料成本就应首当其冲。虽然部分施工企业制定了原材料节 Construction enterprises, in the whole project, the cost of materials proportion in the whole project cost is as high as sixty percent, some engineering even reached more than seventy percent. Therefore, controlling the material cost should be bear the brunt. Although part of the construction enterprise established raw materials section 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 accordance with the rules and regulations to not too realistic. Lead to project out of raw materials, inventory records is not complete, incomplete procedures. To make more efficient use of some of the material cant, cant effectively control the cost of materials, from raw materials 额外浪费，加大施工企业营运成本