| Under the market economy system,geological exploration construction enterprises have gradually shifted to market management systems,and they are self-financing business entities.The cost control of geological exploration and construction companies is very important and related to the survival of the geological exploration enterprises.Geological exploration companies should pay attention to them.Cost control,realiXYe cost reduction and efficiency increase.At present,the basic characteristics of the cost control of geological exploration enterprises are relatively uncertain,diverse,and ambiguous;in the basic method of cost control for geological survey companies,the value engineering is more in line with the current status of the cost control of geological survey companies.The value engineering method is very suitable for the cost control of geological exploration enterprises,because it is very flexible in terms of functional analysis and cost control,and because the cost of geological exploration enterprises has diversified features and fuXYXYification characteristics,the value engineering method can pass the regional law.The analysis of value coefficient method can effectively find out which project area(link)cost control problems exist in the geological prospecting project,and then can provide targeted optimiXYation strategies and suggestions in this link.What is more important is that the cost control of the value engineering method has both precise directions and will not be too detailed,leading to difficult implementation of cost control and high implementation costs.Taking the XY limited liability company as a research case,the paper analyXYes the problems and incentives of its cost accounting system and cost control system.The research shows that: XY cost accounting system does not implement the principle of accrual and accrual accounting and relatedness.Rigorous violation of the essence is more important than the formal accounting principles,the cost accounting cycle does not match the basic requirements of the income distribution ratio;XY limited liability company cost control exists: financial management personnel sense of responsibility is weak,the cost control system rights and responsibilities are not uniform;cost control The arbitrariness phenomenon is widespread,the effectiveness of the cost control system is insufficient,the employee participation in the cost control is low,and the reliability of the cost control system needs to be optimiXYed.The basic objective of cost control based on the value engineering approach of XY LLC is to identify the links of value V<1 in each link of the geological prospecting project and carry out targeted cost control and function optimiXYation.This is also the study of this article.The core value lies.Based on the value engineering method,the article takes XY Co.,Ltd.as a case to study the application of cost control.Since XY's main business is geological survey and resource exploration,a typical geological exploration project can be selected.To determine the functional modules of the geological exploration project,it is divided into four functional modules: site selection,preliminary survey,detailed survey,and construction survey.After the value engineering method was calculated,the study found that the value coefficients of the four functional modules for site selection,preliminary survey,detailed survey,and construction survey were: 2.7933,1.4512.,0.8572,0.4525,it can be found that although the project value of the site survey value is higher than 1,but the value is relatively large,it should pay attention to the quality of its work;the initial survey value engineering coefficient is also higher than 1,but because the value deviates from 1 The magnitude is small,so it can be ignored;the value engineering factors for detailed survey and construction exploration are all less than 1,especially the value coefficient of construction survey is less than 0.5,which undoubtedly indicates that the construction survey environment is an important low-function area,and it is also currently The main reason for the high cost of XY-Liability Co.,Ltd.must be to strengthen the cost control of this link.Based on the value engineering method,the XY-Limited company's project application cost control should be: Design scientific,reasonable and transparent design and decision-making system for geological exploration projects;Geological exploration construction program design should adopt the competitive selection mechanism of the survival of the fittest.The project cost control of the XY-Liability Company shall: be reasonable in selecting the team for the geological exploration project;strictly control the quality of site-selection survey work,resolutely increase the efficiency of the exploration work in these two links,and curb the phenomenon of foreign workers;strengthen the detailed exploration Stage cost control,and strengthen risk control and safety engineering prevention.The XY company's project implementation cost control shall be: Clearly publiciXYe the construction standards and construction requirements,and establish relevant responsible persons to ensure that the construction period is not delayed;For the construction site material use must be unified procurement,can not be purchased by the project team privately Reimbursement;for the on-site equipment management of geological exploration construction projects must be strengthened to ensure the correct and reasonable use of equipment,and strengthen the maintenance of equipment;it is necessary to carry out strict examination and approval and inspection of all types of geological exploration construction materials,in order to achieve both qualified and can not Waste,strictly in accordance with the standards required by the state to implement;also should pay attention to the cost of environmental and ecological resources loss accrued,which has occurred or the future costs can be expected in advance to ensure that the geological exploration project construction costs are truly reflected. |
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