摘要
地质勘查类事业单位对生产项目的管理基本按照项目管理的方式进行。随着传统地勘市场进入低谷,地质勘查单位"转型升级、提质增效"迫在眉睫,解决生产项目成本核算与会计专业核算的实时一致性问题,使项目成本核算更加精准和直观地反映项目的收支、成本利润、资金和工程款回收情况,为加强项目管理提供基础依据显得尤其重要。
The institution of geological exploration on production project management in accordance with the basic mode of project management With traditional geological prospecting market into the trough,geological prospecting units "transformation of upgrading, quality and efficiency" is around the corner,project cost accounting and the accounting profession accounting real time consistency problem solving, make the project cost accounting more accurately and intuitively reflect the project payments,the profits,capital projects and recycling,to strengthen project management provide the basis is particularly important.
作者
张辉
ZHANG Hui(Shandong Institute of Surveying and Mapping of Geology,Jinan Shaudong 250002,Chin)
出处
《科技视界》
2017年第3期235-236,共2页
Science & Technology Vision
关键词
会计核算
项目管理
项目成本核算
流程再造
Accounting
Project management
Project cost accounting
Process reengineering