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1、 关于会计在施工企业成本控制中的作用的探析中英文对照About the role of accounting in the construction enterprise cost control analysis of Chinese and English language compared施工企业的成本控制，是指施工企业对其经营运作过程中产生的费用，通过会计预测、计划、分析、控制、核算等手段进行科学、合理的规划，是一项以降低企业营运成本为目标的财务管理工作。Construction enterprise cost control refers to a construction ente
2、rprise in the process of the operation of the producing cost, through forecasting, planning, accounting analysis, control, accounting and other means for the scientific and reasonable planning, is a in order to reduce enterprise operating cost as the goal of financial management. 进行施工企业的成本控制工作，不仅可以提
3、高企业的竞争力，同时还是提高企业财务管理水平的重要手段。而会计则在施工企业的成本控制中发挥着巨大作用。For construction enterprise cost control work, can not only improve the competitiveness of the enterprise, is also an important means to improve the level of enterprise financial management. While accounting in construction enterprise cost control p
4、lays a huge role. 一、施工企业成本控制的特点A, the characteristics of the construction enterprise cost control （一）原材料成本控制困难。(a) raw material cost control difficult. 施工企业中，在整个工程项目中，材料成本在整个工程成本中所占的比例高达百分之六十，有些工程甚至达到百分之七十多。因此，控制材料成本就应首当其冲。虽然部分施工企业制定了原材料节Construction enterprises, in the whole project, the cost of ma
5、terials proportion in the whole project cost is as high as sixty percent, some engineering even reached more than seventy percent. Therefore, controlling the material cost should be bear the brunt. Although part of the construction enterprise established raw materials section 约制度，但实际施工过程要按照规章制度来进行并不
6、太现实。导致工程项目原材料的出、入库记录不完备，手续不健全。使其中一部分材料不能得到有效利用，更不能有效的控制材料成本，造成原材料About system, but the actual construction process should be carried out in accordance with the rules and regulations to not too realistic. Lead to project out of raw materials, inventory records is not complete, incomplete procedures.
7、To make more efficient use of some of the material cant, cant effectively control the cost of materials, from raw materials 额外浪费，加大施工企业营运成本。Extra waste, increase the operating cost of construction enterprise. （二）质量以及工期的成本控制困难。(2) the quality and time limit for a projects cost control difficult. 有的施工
8、企业太过注重工程质量，而忽视了工程成本造价；或者是一味的追求经济效益而忽略工程的质量。太过注重工程质量，虽然可以提高工程质量，却增加了施工成本，得不到好的经济效益；Some construction enterprises focus too much on the engineering quality, and ignore the cost of construction project cost; Or is blindly pursuing economic benefits and ignore the quality of the project. Focus too much
9、on the quality of the project, while it is possible to improve the quality of engineering, but increases the construction cost, can not get good economic benefit; 一味的追求经济效益，也会增额外的质量成本，不利于企业树立良好的社会形象。每个工程项目都有它的工期要求，要保证好工期才能避免额外的支出。所以会计在施工企业中起着不容忽视的作用。Blindly pursuing economic benefits, also can incre
10、ase the quality of the extra cost, for enterprise set up good social image. Each project has its time limit for a project requirements, to ensure the good period to avoid additional spending. So in the construction enterprise accounting plays a role that nots allow to ignore. 二、会计在施工企业成本控制中的优势Second
11、, accounting in the construction enterprise cost control advantages （一）会计可以使施工企业的“责、权、利”紧密结合。(a) accounting can make construction enterprises responsibility, right and benefit. 随着建筑业的不断发展，建筑施工也逐渐实现现代化。为此，施工企业要想顺利进行企业成本控制，达到企业价值最大化的目的，光靠企业内部管理层是不够的。而将会计的作用结合到企业的成本With the continuous development of co
12、nstruction industry, building construction and gradually achieve modernization. Smoothly for this purpose, the construction enterprise to enterprise cost control, and achieve the goal of enterprise value maximization, enterprise internal management alone is not enough. And combine the role of accoun
13、ting to the cost of enterprise 控制中，通过设立责任会计和项目责任中心对企业的“责、权、利”做出明确界定，应严格按照“以权定责、以尽责定利”的原则，实现利益与责任的充分结合，不仅可以调动企业员工的工作积极性，Control, by establishing the responsibility accounting and project responsibility center of a clear definition of responsibility, right and benefit, should be in strict accordance w
14、ith the right of proportional amount, responsible for the principle, the realization of interests and responsibilities fully, can not only arouse the work enthusiasm of employees, 同时也能有效的控制企业成本，实现企业价值最大化的目的。At the same time also can effectively control cost, the purpose of maximizing the enterprise
15、value. （二）将责任会计应用到施工企业的成本控制中可以树立正确的成本节约观念。(2) applying the responsibility accounting in the cost control of construction enterprises can set up correct concept of cost savings. 在施工企业推行设立责任会计，推行责任成本制有利于企业员工树立以下两种个观念：In the construction enterprise to set up the responsibility accounting, carry out responsibility cost system is conducive to enterprise staff set up the following two ideas: （1）多劳多得的观念。在企业内部实行责任会计管理，取消传统的工资制，让企业员工树立一种要想多拿酬劳就必须为企业作出相应的贡献的思想意识；(1) the concept of work more. In the enterprise internal implement responsibility accounting management, elim
