对施工企业周转材料管理与核算的探讨

Discussion of management and business accounting of revolving material in construction enterprises

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。

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.