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            湖南湘誠公司:管理會計在小企業也大有可為

            分享到:
            2019-04-14 20:35:30來源: 首冠教育

            湖南湘誠公司是一家只有幾十個人的小型建筑防水企業,其主營業務是從事江河大壩水電站混凝土工程裂縫防水施工,公司管理機構距離施工地點遠隔千里,而且分散,施工工地遍布全國10多個省市區,遠離城市,非常偏僻,管理難度大,管理會計幫了大忙。

             

              運用保本分析方法,確保項目盈利

             

              湘城公司所從事的工程施工項目,一般都是通過投標取得的,工程項目一旦中標,項目收入和工程量就基本固定了,而公司的盈利水平與工程量、收入有著密切的關系。公司為了保證每個施工項目達到一個合理的盈利水平,從不盲目投標,任何一個招標項目在收到招標文件時,就要立即起動保本分析程序,組織工程技術人員和財務人員,對項目開展保本分析。由工程技術部門在認真分析研究的基礎上提供工程量和工程質量要求等方面的資料;由財務部提供相同或類似工程施工歷史成本資料,包括固定成本和變動成本資料。在對所搜集的資料進行分析、整理和篩選后,建立保本分析模型,分別計算出保本工程量和公司要求盈利水平的工程量,送公司總經理參考決策。

             

              對總經理決定參加投標的項目,由技術部門和財會部門協同編制投標書。投標書要求緊貼招標文件,做到投標價格合理,計算依據充分,附件資料齊全,售后服務周到。

             

              運用全面預算管理,助力資金監管

             

              資金是公司生產經營過程的血液。公司投標項目一旦中標,除了由技術部門與業主單位或發包單位聯系取得相關技術資料,經營部門組織施工隊伍外,財會部門的主要工作就是建立新的責任中心,編制資金預算。

             

              資金預算分為項目預算、年度預算、月度預算和日常預算。項目資金預算是對跨年度的工程項目就整個項目的資金需要量所編制的預算;年度資金預算是指就公司在一個年度內的所有開工實施的施工項目和行政管理部門從事行政管理工作的資金需要量所編制的預算;月度資金預算是對年度資金預算的分解形成的資金執行計劃,但月度資金預算決不是年度資金預算的簡單平均分配,而是根據當月實施的工程、工程量以及管理需要在年度預算范圍內編制的預算。日常資金預算是由項目部在月度資金預算內編制的周資金使用計劃。

             

              各項目部(責任中心)只有在周資金使用計劃內,由項目部負責人提出用款申請和借款借據,經財會部門審核,報經總經理批準才能使用資金。

             

              以項目為責任中心,嚴格成本監管

             

              公司根據施工項目分散、地點偏僻的特點,實行以一個單獨的施工項目為責任中心實施成本管理和成本控制。項目部設專職核算員一人,負責項目資金收支、保管、使用以及項目部成本資料歸集、核算等職能。

             

              成本管理的范圍,各責任中心只承擔項目施工期間的可控成本,包括材料費、人工費、設備等。項目實施前投標過程發生的費用、項目完成并驗收合格后的售后服務費以及其他固定性費用由公司承擔。

             

              各項目部每日的成本資料都要及時報送公司財會部門,財會部根據項目部的成本資料加工、匯總、考核,對超過目標控制成本的項目,除了要求項目負責人及時說明原因外,一是從資金安排上進行控制,壓減資金使用指標;二是與項目部工資掛勾,對項目實際成本超過目標控制成本的金額,凡無正當理由的,70%由項目部承擔,扣減項目部當月工資。

             

              以信息化傳遞手段,考核實時進行

             

              公司建立微信圈,各項目負責人和核算員必須加入微信圈,項目部施工管理信息在圈內實時傳遞。項目部每日發生的成本,包括發生的材料費用、消耗的工時、工資費用等的核算報表和原始票據,由核算員用手機拍照從網上當日傳回公司財務部;由公司成本會計按責任中心和成本項目逐日逐筆登記、加總,并與責任中心的目標成本進行比較、分析,將考核結果及時反饋給責任中心(項目部)和公司總經理。

             

              項目部資金每周五從網上傳回下一周的資金申報計劃表,總經理在下周一批復執行。資金撥付也通過網上銀行直達項目部核算員賬戶。

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