关于架子队核算模式的探讨

随着建筑市场管理越来越规范,架子队核算与管理模式的成败直接关系到工程项目管理的成败。原有的使用手工台账方式处理架子队核算与管理模式效率低下,财务风险巨大,越来越不适宜建筑施工企业工程项目管理的需要。探索建立一种新的高效的架了队核算与管理模式已成为建筑施工企业的当务之急。本文以此为方向,运用现代财务软件的辅助功能,将责任成本核算融入到架子队的核算中去,在核算与管理中将架子队视为自己企业内部队伍,准确归集架子队的成本与借款,将工程项目部对架子队的计价表如实记录到会计账簿中,通过财务账簿中计价金额与成本、借款余额比较计算确认与架子队的债权债务。

Discussion on the Frame Team Accounting Mode

Along with the increasingly standardized management of construction market, team management and accounting pattern is directly related to the success of engineering project management. The low efficiency and great financial risk make the original manual accounting more and more unfit to meet the project management of construction enterprise. Thus it has become a pressing task to explore and establish a new efficient frame team accounting and management model for construc- tion enterprises. Taking this as the direction, with the use of auxiliary functions of modern financial software, in the respon- sibility cost accounting, the frame team is viewed as a part of the enterprise so as to make a accurate classification o f their cost and borrowing and make a clear record of valuation of the frame team in the accounting book. The balance with shelf team can be calculated and confirmed through a comparison of valuation, cost and loan balance.