Research On Internal Accounting Control Of Road Construction Enterprises' Cost And Expense

Along with the open of the road construction market, the road construction enterprises are facing increasingly fierce competition, in order to stand firm and obtain economic benefits in the changing economic environment, they should strengthen the internal restraint mechanism, establish the internal accounting control system and form a self-coordination and inspection mechanism.From the internal accounting control situation of road construction enterprise, combining with the questionnaire of Hubei road and bridge group, this thesis proposes the internal control principles and design ideas, and carries on the design of the internal accounting control according to the road construction business processes. It is mainly the internal accounting control of cost and expense:The establishment of the management responsibility system, cost forecasting and decision process; the confirmation of the target cost, the plan of cost and expense, the calculation, analysis and inspection of cost; to reflect the operating results, lower costs and increase economic efficiency. Cost expense internal accountant controls mainly are the labor cost, the mechanical expense, the materials expenses, the overhead charge and financial expense. Then use the Earned Value method to analyze the different indicators and its responses in different situations.The cost and expenses of the road construction enterprise is also under the influence of the factor as follows: construction quality, period and safety. In order to guarantee the quality, lower the cost and expenses, we can establish the organization of quality cost; build up the quality cost check system; strengthen the analyze of quality cost lose and so on. The period of the construction is another factor to influence the cost and expense. In order to finish the construction on time, keep a good reputation, we can raise the production rate of labor and the utilization rate of machine, consider all the related factors to make a scientific plan. Follow the principle of "safety first" , to prevent the occurrence of safety trouble ,we should strengthen the safety management, abide the safety responsibility system strictly and insist the safety check work.Besides, we can also carry out the system of accountant accreditation, establish the internal bank, take the stimulant system to the construction manager and improve the quality of the financial people.Finally, it points out the limitation of the internal accounting control system, summarizes the full text and notes the need to further the research of the content.