摘要
施工单位中普遍存在一个问题,即经营部门产值与财务部门收入指标存在一定差异。产值是经营部门的业务口径,收入则是财务部门的核算科目,财务部门的核算结果与经营部门应该相吻合,两个部门之间相互关联的指标应该具有一致性或在可接受范围内存在差异。由于两个部门的管理体系和核算方法不同,这两个指标就可能存在差异,并应控制在一定范围内,当然理论上也可能完全一致。本文通过分析实际工作中存在的问题分析了两个指标的差异,并提出了优化建议。
The differences between operating output and income indicator in accounting terms has been a common problem for construction companies.Operating output is the business caliber of operating sector,and revenue is an accounting subject of financial department.The related indicators of the two results should be consistent or located within an acceptable range,whose differences are caused by different management systems and accounting methods.This paper firstly analyzed the existing problems in actual work,and then explored the differences of the two indicators,finally put forward some optimization suggestions.
作者
杨新毓
田义成
檀佳伟
YANG Xin-yu;TIAN Yi-cheng;TAN Jia-wei(China Chemical Engineering Second Construction Corporation,Taiyuan 030021,China)
出处
《山西财经大学学报》
CSSCI
北大核心
2021年第S02期28-29,34,共3页
Journal of Shanxi University of Finance and Economics
关键词
建筑业产值
营业收入
差异分析
output value of construction industry
operating revenue
variance analysis