摘要
影响作业质量及运作效益的元素有很多,其中,周转材料的大小与其控制管理水平的优劣,会作用到整个工程之中,因此,周转材料的控制及核对问题,是城建机构必须要去解决并处理的一个问题。文中首先阐述了周转材料管理和核算过程中存在的问题,然后,针对周转材料管理过程中存在的问题提出了加强施工企业周转材料管理的措施,强化了成本管理控制,提升了项目的作业效益。
There are many elements affecting the quality of work and the efficiency of its operation. Among them,the size of the turnover material and its control and management level will affect the whole project. Therefore,the control of the turnover material and the problem of its checking are a problem that the city construction organization must solve and deal with. The article first expounds the existing problems in the process of management and accounting of turnover materials,and then puts forward measures to strengthen the management of turnover materials in the construction enterprises,strengthen the cost management control and improve the efficiency of the project.
作者
陈双宏
CHEN Shuang-hong(Cccc-Shec Fifth Engineering Co.,Ltd.,Xi,an 710000,China)
出处
《物流工程与管理》
2018年第9期146-147,共2页
Logistics Engineering and Management
关键词
周转材料
审计监督
综合素质
revolving materials
audit supervision
comprehensive quality