| 对施工企业周转材料管理与核算的探讨 |
| |
| 引用本文： | 于尧.对施工企业周转材料管理与核算的探讨[J].吉林化工学院学报,2011,28(4):82-84. |
| |
| 作者姓名： | 于尧 |
| |
| 作者单位： | 吉林财经大学会计系,吉林长春,130117 |
| |
| 摘 要： | 周转材料是施工企业在施工生产中经常使用的存货之一,是施工成本的构成内容.本文针对施工企业对周转材料的管理与核算上存在的问题,结合实际提出关于推销方法、价值管理与实务管理、闲置周转材料等方面的建议.以便达到降低施工成本、提高经济效益的目的.
|
| 关 键 词： | 周转材料 施工企业 管理 核算 |
Discussion of management and business accounting of revolving material in construction enterprises |
| |
| YU Rao.Discussion of management and business accounting of revolving material in construction enterprises[J].Journal of Jilin Institute of Chemical Technology,2011,28(4):82-84. |
| |
| Authors: | YU Rao |
| |
| Affiliation: | YU Rao(International Accounting Department,Jilin University of Finance and Economics,Changchun 130117,China) |
| |
| Abstract: | The revolving material is a kind of inventory which construction enterprises often use during the construction;it is the part of construction cost.Combining with practice and aiming at the problems of management and accounting of revolving material in construction enterprises,this article proposes recommendations on Amortization,Value Management and Practical Management,and Idle Revolving Material,etc.in order to lower the construction cost and improve economic benefits. |
| |
| Keywords: | revolving materials construction enterprise management business accounting |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
