摘要
针对企业定额在国内水运工程施工单位企业管理中使用率低、准确率低、编制水平低的问题,进行企业定额发展状况研究,并与国外先进施工企业发展理念进行比较,分析制约企业定额发展的主要因素,提出成立预算管理部门、数据收集注重时效性、实行数据库动态管理等发展企业定额的措施,为充分发挥企业定额的重要作用提供理论依据。
In view of problems concerning enterprise quota of domestic water transport engineering construction enterprises such as low utilization rate,low accuracy and low level of compilation,we carry out a research on the development of enterprise quota,and compare it with that of the advanced construction enterprises abroad.Analyzing main factors restricting the development of the enterprise quota,we put forward some measures for the enterprise quota development including setting up of budget management department,data collection timeliness,dynamic data management,etc.to provide a theoretical basis for giving full play to the important role of the enterprise quota.
作者
张忠谊
许兵
ZHANG Zhong-yi;XU Bing(Shanghai Waterway Engineering Design and Consulting Co., Ltd., Shanghai 200120, China)
出处
《水运工程》
北大核心
2017年第11期41-44,共4页
Port & Waterway Engineering
关键词
企业定额
发展现状
制约因素
enterprise quota
development situation
restriction factor