In view of the problems existing in accounting information in the basic accounting work of construction enterprises, it is suggested that construction enterprises establish relevant systems, comprehensively sort out the business processes of accounting management, effectively evaluate according to the risk points in the management process, and put forward measures and schemes to solve the problems. And formulate relevant systems, design unified, standardized and legal statements, and standardize accounting information according to unified processes, tables and formats. At the same time, relevant employees should regularly organize business training and assessment, standardize the operation styles of different personnel in each project as much as possible, and minimize the differences in business operation habits, so as to effectively play the role of basic accounting work, improve the efficiency of accounting information transmission, and provide accurate basis for relevant decisions of the company.
(B) the use of information tools and means to comprehensively improve the efficiency of accounting information transmission.
With the continuous development of computer technology, the application fields of information tools are constantly expanding, and many accounting information systems have been widely used in enterprise management practice. For construction enterprises, establishing a set of top-down accounting information system can realize the real-time adoption of accounting information and effectively verify the correctness of some data, which can not only improve the transmission efficiency of accounting information, but also improve the use effect of accounting information. Only when a mature accounting information platform provides the basis for basic accounting activities can the efficiency of accounting information transmission be fully solved.
(3) Improve the quality and ability of accounting practitioners in construction enterprises through multiple channels.
We can improve the quality and ability of existing accountants through internal training and overseas study, and at the same time, we can fully mobilize the enthusiasm of accounting practitioners to actively improve the quality and ability of accounting services through regular examinations and tests, and properly link the examination and test results with wages. In addition, as a construction enterprise, we can take advantage of the opportunity to communicate with enterprises in the same industry, exchange and learn from accountants in other enterprises, and jointly study related issues of basic accounting work, so as to exchange needed goods and learn from each other's strengths.
How to do accounting work well in construction enterprises. Accounting net, the Pearl River Delta, has launched a comprehensive accounting practice for construction enterprises. After three months of accounting, I learned work experience that can make up for 1-2 years. This course is a complete, systematic and comprehensive three-month overall account of construction enterprises, which is representative of the accounting period and economic business of construction enterprises. The original vouchers and documents are true and complete, and the accounting details have reached level 4 subjects. The supporting CD-ROM gives a detailed analysis and explanation of every transaction of the actual account every month. According to the latest accounting standards, I studied repeatedly at home anytime and anywhere, and learned more than two years of accounting experience.
How to do a good job in the accounting of construction enterprises in accounting net, Pearl River Delta, the information is good, and there are new versions of accounting in various industries, and I feel a lot of progress after learning.
About how to do a good job in employee training in construction enterprises 1, the analysis of training needs is sloppy.
Many enterprises have carried out some training work, but the expected results have not been achieved. An important reason is that the training is not targeted, precisely because the training needs have not kept up. Although the enterprise has analyzed the training needs, it mainly focuses on the analysis of various departments. Department heads usually decide which employees to train according to their own management experience or personal subjective judgment. Although this is better than not doing demand analysis, in fact, some employees who do not perform well at work are due to their lack of professional skills, while others are not serious about their work attitude. Therefore, different training should be carried out according to different situations in order to achieve better results.
2. The content and method are too simple.
Construction enterprises pursue superb professional skills and superb management level, so the training content often only focuses on the training of professional skills and management ability. Training courses are relatively boring, and the forms are mostly limited to traditional teaching methods. This kind of cramming teaching can't stimulate employees' interest in absorbing new knowledge. Even if employees participate in training, they can't have a deep understanding of knowledge at once, and they can't effectively combine with practical work, so naturally they can't achieve the expected results.
3. The training work has not been adhered to or specifically implemented.
Although many enterprises are aware of the importance of training and attach importance to the improvement of training, they have not been put in place in the specific implementation process. The reasons are as follows: First, the training work is not planned and meticulous, which is not conducive to implementation. Second, the relevant responsible persons did not pay enough attention to the training work and did not include it in daily management. Thirdly, the supervision, inspection and evaluation of the relevant responsible departments on the implementation process of various training work are not strong enough, which leads to the training work being too much thunder and too little rain, and ultimately nothing is achieved.
4. The training is a mere formality, and there is no evaluation.
At present, there are not many real training evaluation systems in the training management of enterprises. Many enterprises think that the training is over as soon as it is over. As for whether the training method is effective, how effective the training is, and whether the training should be improved, no one cares at all. Doing a good job in training evaluation is very important to improve the training efficiency of enterprises. Because the effect of training is sometimes difficult to measure, which training is effective and which training is invalid, only by understanding these problems can we provide useful reference for improving training plans, perfecting training methods and controlling training process in the future, otherwise the training of enterprises will not keep up with the development of enterprises and can not cooperate with enterprises to successfully complete production and business objectives.
Third, how to improve the training management of construction enterprises
1. Strengthen training demand analysis.
The primary task of improving the training management level of construction enterprises is to strengthen the training demand analysis. Training demand analysis can not simply refer to the opinions of department heads, but should collect information from multiple levels and angles and make scientific analysis, so as to make an effective training plan. The training demand can be analyzed from three levels: first, the analysis at the enterprise level, on the basis of understanding the short-term production and operation objectives and long-term development strategies of enterprises, the overall objectives and plans of enterprise training are formulated; Secondly, the analysis at the department level, through which the department heads analyze the existing employees and their abilities according to the responsibilities and qualifications of each position, so as to formulate the main training plans and objectives of each functional department; The third is the analysis at the personnel level. By conducting a training demand survey among all employees, we can understand the information that employees want to get relevant training to improve their professional skills and management level, which can not only mobilize the enthusiasm of employees to participate in training, but also improve the effect of training management.
2. Make a scientific training plan according to the actual situation.
The training plan is an employee training plan based on the short, medium and long-term development goals of the enterprise. In order to make a scientific and effective training plan, enterprises must carefully analyze the training needs and make systematic and scientific plans and arrangements for the contents, methods, teachers, courses, funds and time of employee training. According to different training objects, different training objectives are put forward, different training contents are designed, and appropriate training methods are selected.
How to do accounting work well in construction enterprises. The following is a brief description of the amount of some subjects in construction enterprises: balance sheet
The "inventory" item reflects the actual cost of ending inventory, in use, in transit, under construction, under processing, etc., including various materials, low-value consumables, turnover materials, finished goods in stock, and projects under construction, etc. This project should be filled in according to the final balance of material procurement, procurement storage fee, inventory materials, low-value consumables, turnover materials, material cost difference, entrusted processing materials, inventory finished products, engineering construction, industrial production and auxiliary production. Projects under construction should be listed separately.
"Temporary facilities" and "amortization of temporary facilities" reflect the original value and accumulated amortization of various temporary facilities of enterprises. Fill in the column according to the ending balance of "temporary facilities" and "temporary facilities to be spread" respectively.
The net value of temporary facilities reflects the original value of temporary facilities minus accumulated amortization, and is filled in according to the difference between the number of temporary facilities minus the amortization number of temporary facilities.
Temporary facilities cleaning project, reflecting the net value of temporary facilities that the enterprise has handed over for cleaning but has not finished cleaning, and the amount of cleaning expenses incurred during the cleaning process after deducting the incomings. According to the "fixed assets cleaning" subject belongs to the "temporary facilities cleaning" detailed account balance.
The "undistributed profit" project reflects the undistributed profit of the enterprise. Calculated according to the account balance of "profit of this year" and "profit distribution". Uncompensated losses are reflected by "-"in this project.
How to do well the contract management of construction enterprises. Identification and selection stage of contract subject
Project managers all know that for a construction project, choosing an excellent construction unit is half the battle to some extent; Even the excellent and competent degree of the project manager determines the final result of the project. Good and excellent construction units have their own professional advantages, but the construction of qualified construction teams in general sense is often uncertain, which brings great risks to the quality, time limit and cost of the project. The art building of a unit hired a construction team through public bidding. In the case of little difference in technical standards, only one unit with the lowest qualification is qualified for commercial standards, and the quotations of other units are beyond the prescribed scope. After the unit with low qualification won the bid, the personnel and construction equipment could not be put in place as planned, the quality and construction period were greatly reduced, and the investment exceeded the standard seriously, which made the leaders and the masses extremely angry. The reason is that the construction unit has insufficient knowledge of the risk of the unit undertaking the construction task and insufficient evaluation of the severity of the hazard. Some construction units have no qualifications to borrow qualifications, some have low qualifications to borrow high qualifications, and some have subcontracted or subcontracted to units with low qualifications or even unqualified qualifications. It should be said that there is a general inconsistency between the subject of construction project contract and the subject of contract execution in the construction field, that is, the affiliated, subcontracting and illegal subcontracting in the construction field.
The Construction Law of People's Republic of China (PRC) stipulates that construction enterprises are prohibited from undertaking projects beyond the business scope permitted by their qualification grades, and other units are prohibited from using their qualification certificates and business licenses to undertake projects in their own names. In order to avoid this legal provision, the construction unit adopts the construction unit with no or low construction qualification to sign the construction contract, and relies on the construction unit with high construction qualification to undertake the construction task, so that there is a common phenomenon in the current construction field, that is, the first-level construction team wins the bid, the second-level construction team signs the contract, and the third-level construction team doesn't even have a grade construction team. Due to the appearance of the affiliated mode, the contract signing unit has the corresponding civil capacity, but the actual contractor does not have the corresponding construction qualification and the ability to complete the construction task. Therefore, in the process of construction, construction disputes increase and national construction projects suffer certain losses.
In order to avoid the above risks, the construction unit must attach great importance to participating in the investigation of the bidding unit and carefully examine and confirm its identity, qualification and ability. The examination of contract subject is the first problem to be confirmed in contract examination, and the identity and qualification of contract parties are directly related to the effectiveness and performance of the contract. As far as the qualification examination of the main body of the construction contract is concerned, the construction unit should first conduct a detailed investigation on the major issues such as the credit standing of the construction party before signing the contract, so as to control the risk from the source.
Second, in the process of signing the construction contract
1, signing preparation stage
The signing preparation stage is the foundation of all contract work, and strengthening the investigation in this stage is of great significance to risk control and contract management.
The construction party should do a good job in investigating the legitimacy of the other party's organization, that is, power and capacity. Although the current construction unit is determined by bidding, and the qualification of the other party has been reviewed before bidding, it is very necessary to conduct further professional investigation to plug all possible loopholes and prevent risks before signing the contract. If the other party is a construction unit, it is necessary to investigate whether it is a regular company registered according to law and whether it has legal personality; If it is a subordinate unit of a legal person, it is necessary to find out who its legal person unit is and what its relationship is; If it is a legal agent and the other party is a subcontractor, it is necessary to confirm whether the other party has the corresponding qualifications and investigate whether it really has the corresponding construction capacity.
2. Signing negotiation stage
Negotiation is a process of exchanging views on the main terms of the contract to be subscribed in the future and reaching a contract. This process is called offer and acceptance in contract law. In the signing of construction contracts, it is generally manifested in bidding, tendering and winning the bid. In the process of negotiation, we must express our meaning accurately and comprehensively. And carefully analyze each other's intentions. According to the provisions of the Contract Law and the Bidding Law, we should pay attention to the following problems in the bidding process: the bidding documents are invitations to bid in nature and are not legally binding, but their contents have a great influence on the subsequent bid-winning signing and construction, so we must pay attention to them. Attention should be paid to the analysis of the project nature, technical requirements, engineering-related conditions and main contract terms given in the bidding documents, and special attention should be paid to those that exceed their own conditions and may lead to violations of laws and regulations, which should be properly handled in the bidding documents.
Bidding documents are very important. In addition to serving the winning bid, it is also an offer in the process of signing the contract, which has a great influence on the contract.
As an offer, the tender documents can be supplemented, modified, withdrawn and revoked. According to the contract law, an offer can be withdrawn before it reaches the offeree and revoked before the offeree sends a notice of acceptance. The Bidding Law stipulates that the bidding documents can be supplemented, modified and withdrawn before the deadline for bidding.
After the process of bid opening and evaluation, once the bid is confirmed, it means that the promise is made. Once the offer is accepted, the contractual relationship is established. Therefore, after calibration, it is not allowed to change the bidding documents without authorization. The Bidding Law stipulates that the bid-winning notice has legal effect on the tenderer and the winning bidder. After the bid-winning notice is issued, if the tenderer changes the bid-winning result or the winning bidder abandons the bid, it shall bear legal responsibility.
3, the terms of the contract to determine the stage
The construction contract is a statutory written contract. In the process of negotiation and discussion in written form, we must pay attention to the use of appropriate words to determine the terms. When determining the terms, we should pay attention to the following issues: comprehensiveness and completeness of the format contract text. The construction of building engineering is a complex system engineering, and the terms stipulated in the construction contract should not be too simple. Too simple a contract text means an increase in uncertainty. When reviewing the contract, the construction unit shall conduct a comprehensive review of whether the contract content is complete and comprehensive and whether the risk sharing is reasonable. Try to avoid seemingly convenient contract terms and try to stipulate all foreseeable things in the contract from your own point of view. In reality, the contract text printed by the owner or the competent department of the owner often fails to pay attention to the characteristics of specific engineering matters, and the terms are rigid and too principled, which often has such shortcomings. "Contract Law" clearly defines the standard clauses, so we should pay great attention to carefully examining the contract item by item and add the clauses that we think should be stipulated. Generally, attention should be paid to adding: the effectiveness of the behavior of others except the express representatives of the parties in the project performance; Calculation method of project efficiency decline and scope of loss compensation; Exit, site protection, project handover, settlement method and loss compensation scope when the project is stopped or postponed; Time limit for a project in case of default of progress payment; The warranty problem of the part of the project used by the construction unit in advance or in the middle of the project; The pricing principles and signing procedures of the quantities outside the contract; Project settlement procedures and legal responsibilities for the delay of project completion acceptance due to the reasons of the construction unit; The recovery method and guarantee measures of the final payment of the project.
Determination of contract claim terms. The phenomenon of claim in building construction is widespread in foreign-related project contracting, but it is still in its infancy in domestic project construction. We should standardize the contract. The obligations of the construction party are clearly and specifically stipulated in the contract, and the claim clause is stipulated in the liability clause. When the construction party fails to perform the agreed obligations or fails to perform its obligations or cooperate, it may lodge a claim. This claim clause is necessary. The amount of claim can specify the reasons and methods of claim, and can also be realized by means of relevant laws or other contract terms. The claimable clauses and adjustable clauses provided by FIDC Abstract are authoritative and worth learning from in our work.
Determination of contract price. For projects with a certain depth of design work, clear boundary conditions, little change in engineering quantity and small construction difficulty, fixed-price contracts should be adopted to minimize their own risks. For contracts that cannot all adopt fixed prices, try to increase the proportion of fixed prices, and then make specific requirements for variable parts. If some construction units adopt the method of winning the bid plus on-site visa for settlement, the requirements for visa settlement are strict, and when the deviation is within 0.5%, it will go down year-on-year; If the deviation exceeds 0.5%, the punishment will be doubled; If the deviation exceeds 2%, the construction unit will be disqualified from bidding in the future.
4. Contract approval and signing stage
This is the final stage of signing the contract. Although the contractual relationship of construction projects has been promised, it generally needs to be signed and sealed before it can take effect. Therefore, we must make a final inspection of the contract at this stage. First of all, it is necessary to review the above stages to check whether there are any omissions and solve the problems in time; Secondly, in the process of signing the contract, the above stages are generally undertaken by specialized personnel, which often cannot integrate the overall situation of the enterprise and the project. Therefore, the person in charge of the enterprise must read through the contract at this stage and review the contract terms from the overall situation and the whole.
Third, the contract performance stage
Strengthen contract performance management. Construction contract management of construction projects refers to the guidance, supervision, inspection and management of the signing and performance of construction contracts by industrial and commercial administrative departments at all levels and other relevant competent departments in accordance with laws and regulations and their respective responsibilities. The goal of contract management in the project construction stage is to ensure the realization of the project construction goal.
Implement effective contract execution control. In order to ensure the orderly construction of the project and the correct performance of the contract, the implementation of the project must be strictly controlled.
Establish a contract execution guarantee system. Set up special contract management institutions and personnel. The task of contract management must be completed by certain organizations and personnel. To improve the level of contract management, contract work must be specialized and specialized.
Analyze the performance of the contract and implement the contract management responsibility. The basic goal of the construction unit in the process of contract implementation is to successfully complete the tasks stipulated in the contract. Contract implementation units and subcontractors must be familiar with the terms of the contract, clarify their responsibilities, and use the contract to guide the project implementation in specific engineering activities.
Establish contract management procedures. In the process of project implementation, the daily affairs of contract management are complicated, which easily leads to management confusion. In order to avoid confusion and make contract management work orderly and effectively, it is necessary to establish contract working procedures and standardize contract management.
Establish a reporting and writing system. In the process of contractor's engineering construction, strict reporting and written system must be established, especially the relevant issues between contractor and owner, supervision engineer and subcontractor should be based on written form. This is the requirement of contract law and project management.
Establish a document management system. In the process of project contract management, on the one hand, a lot of information is needed, on the other hand, a lot of information is produced. Therefore, it is very important to establish a contract document system to scientifically and systematically sort out and save all information about events and activities in engineering construction.
Implement effective contract supervision. Contract responsibility is accomplished through specific implementation work. Contract supervision can ensure the implementation of the contract and proceed according to the contract results. Contract supervision can be divided into:
(1) Supervise the contract between the construction unit and the supervision engineer.
(2) supervision of other partners.
(3) Supervise the work of each construction team, project team or subcontractor on site.
(4) Review and control all kinds of documents and contracts.
Conduct contract tracking. In the process of project implementation, due to the ever-changing actual situation, contract execution often deviates from the predetermined goal. If no measures are taken, this deviation will often accumulate gradually from small to large, which will have a serious impact on the performance of the contract. By tracking the execution process of the contract, it is possible to achieve the overall goal of the contract. In addition, contract tracking can make the project manager keep a clear understanding of the contract implementation and have a clear understanding of the state, trend and results of contract implementation.
Contract evaluation and judgment. On the basis of contract tracking, analyze, evaluate and forecast. It has an important impact on the ongoing and upcoming engineering construction. Through direct understanding of the site, contract review can analyze the actual work data, sort out or get the information reflecting the project implementation, analyze the differences of project implementation documents and their causes, influencing factors and responsibilities, determine who caused each influencing factor, how to cause it, who should bear it and how much responsibility, and propose measures and methods to solve these differences and problems according to regulations.
In a word, by accurately identifying the risks in the process of signing and performing construction contracts, correctly evaluating their hazards and strengthening contract management, risks can be avoided or reduced, the use efficiency of construction funds can be greatly improved, and the construction projects can be completed on schedule and with high quality.
How to do a good job in efficiency supervision of construction enterprises. 1. Intensify publicity and raise awareness.
Second, establish a supervision mechanism and improve the supervision system.
Third, grasp the key links and carry out around the center.
Fourth, do a good job in selecting topics and establishing projects, and adhere to the "four combinations"
Five, improve the quality of supervision, strengthen team building.
How to do well the equipment management of construction enterprises and establish a perfect management system?
For any enterprise, a perfect management system is very necessary and plays a decisive role. Its influence is irreplaceable in all walks of life and has a far-reaching impact on the development of enterprises. If an enterprise wants to develop for a long time, it must establish a perfect management system and mechanism. Such a system can not only improve the working efficiency of field machinery and equipment, but also ensure its efficient play. Of course, it is necessary to set up a special mechanical equipment management department to truly achieve standardized management and institutionalized management, so that managers have rules to follow. Put the responsibility of mechanical management on everyone's shoulders, implement the responsibility system, supervise each other from top to bottom, and urge each person in charge to attach great importance to mechanical management. Once the rules and regulations are formulated, they must be strictly observed and implemented by every employee.
2. Strengthen the skills training of operators.
In the construction site, improper operation of mechanical equipment will cause a series of casualties. So safety is the premise of smooth work. In order to ensure the safety of construction personnel, it is necessary to strengthen the skills training of mechanical equipment operators to avoid losses caused by illegal operation. Operators must hold relevant certificates and receive professional training. Licensed personnel who have not operated equipment for more than half a year must receive secondary training before they can operate, so as to prevent ordinary workers from temporarily operating mechanical equipment, and professional workers are unfamiliar with equipment operation; Moreover, skilled employees should not relax their vigilance, but should be strict and avoid taking other improper operation methods because of skilled skills. Managers should guide employees in strict accordance with the operation requirements, do a good job of supervision, and let the operators see the management department's attention to this project. Those who don't obey the rules should be punished accordingly.
3, strengthen the training of construction machinery management personnel.
Strengthen the training of construction machinery management personnel, use excellent professional machinery management personnel to lead other poor management personnel to carry out practical engineering operations, and urge management personnel to learn from each other in practice and absorb knowledge and technology from each other. At the same time, we should pay attention to the introduction of talents, inject fresh blood into management, set up assessment contents in all aspects of management, assess the technical ability of managers and improve their technical level. According to the assessment results, the managers are grouped according to their abilities, and the team member with the highest comprehensive quality and technical ability is the team leader. If there is a problem in project management, the team leader is the first responsible person.
4. Update the equipment in time and do daily maintenance.
In the process of construction, in order to attract more construction projects, we must update the equipment regularly to improve the construction quality and speed as much as possible. In the construction process, no matter whether the new equipment is old or new, there will always be various problems in the use process. Once we find the problem, we should start to solve it immediately. If it is not found and solved in time, one day the whole project will cause irreparable safety accidents in the construction process because of the previous problems. It can be seen that the daily maintenance of mechanical equipment can not be done casually, and this matter must be taken seriously. In saving money, we should use highly skilled personnel to maintain those mechanical equipment with high technology level and high cost; For those mechanical equipment with low technical content and simple operation, ordinary technicians can be selected for maintenance, which can reduce the cost.
How to do a good job in safety management of construction enterprises Abstract This paper starts with the importance of safety management in construction industry, introduces the analysis of the current situation of safety management of construction enterprises, and puts forward specific countermeasures for the problems existing in safety management of construction enterprises in China. Construction engineering; Architecture; Foreword of safety management With the continuous expansion of the scale of construction projects, construction safety accidents are on the rise, and construction safety is related to the life and property safety of construction personnel. (Remaining 296 1 word) Read the full text: Dust management measures in windy weather at construction sites. This issue introduces the installation management and common problems of air conditioning system in large shopping malls.
How to do well the training of safety management personnel in construction enterprises. First, work out this year's training plan; Understand the training requirements of project safety management;
Make a training plan,
Organize training and hire professional teachers to teach;
Organize to evaluate and test the training effect.
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