应以项目部为基础完善机械核算统计的基础管理工作.docVIP

应以项目部为基础完善机械核算统计的基础管理工作 引言 The introduction 　　设备管理是企业管理的重要组成部分，设备是企业生产、经营、发展的物质基础，体现的是企业的硬实力。在施工企业中，设备成本占企业施工成本的很大部分，控制的好坏将直接影响到整个工程的施工成本和企业的经营效益。单机核算是对1台(或套)机械设备在施工生产过程中的各种消耗支出和创造产值收入的比较，它与设备在企业中的投入和产出有直接的关系，是设备管理的重要环节。推行单机核算、降低机械成本是降低施工成本，提高企业效益的有效手段。 Equipment management is an important part of enterprise management, the equipment is the material basis for the enterprise production, management, development, reflects the hard power of the enterprise. In construction enterprises, equipment costs a large part of the cost of enterprise construction, control is good or bad will directly affect the whole project construction cost and the management benefit of enterprise. Stand-alone accounting is for 1 set (or sets) of construction machinery and equipment in the production process of all kinds of consumption expenditure and income comparison of value of output, it with the device in the enterprise of input and output has a direct relationship, is the important link of equipment management. For stand-alone accounting, to reduce the machine cost is to reduce the construction cost, is the effective means to improve the efficiency of the enterprise. 一、机械设备单机核算的意义 A, mechanical equipment stand-alone accounting sense 　　设备管理的目的是努力提高设备生产率，尽可能以最少的投入获得最大的产出，使企业获取最佳的经济效益和社会效益。通过单机核算，寻求最佳的施工组合，发挥其资源优势；通过单机核算，发现一些产能不高(甚至是亏损生产)、使用效率低，不能给企业带来效益的设备，利于有关部门淘汰旧设备和对新设备的选型；通过单机核算，规范施工现场、机务、成本等部门的一些工作方法和流程，完善基础管理工作，堵塞漏洞，并为项目定额提供数据支持。单机核算是项目施工成本控制、精细管理的重要组成部分，是完善激励机制的需要，是规范化管理的需求，在设备管理中具有十分重要的意义，对企业经营目标的实现有着举足轻重的作用。 Equipment management is the purpose of the efforts to improve equipment productivity, as far as possible with minimum input for maximum output, make the enterprise to obtain the best economic benefit and social benefit. Through a single calculation, to seek the best combination of construction, exert its resource advantage; Through a single calculation, found that some capacity is not high (or even loss of production), use efficiency is low, cant give enterprise to bring the e