In actual work, when it comes to building materials and equipment, construction companies often emphasize money over goods, investment over management. The author puts forward suggestions for strengthening management in order to improve the economic benefits of construction companies. The socialist market economy is the transformation and improvement of the planned economy in the new era and new situations. It pushes enterprises into the market and enables them to survive and benefit in the tide of market economy. In the tide of market economy in construction enterprises, cost accounting is an extremely important aspect to improve the economic benefits of enterprises, and the most critical aspect of cost accounting is the management and accounting of materials and equipment. The main problems currently faced by construction companies in the management of building materials and equipment are:
First, the use plan is unclear. At present, most construction companies only estimate the use of building materials and equipment based on experience, and the specifications, varieties, and quantities of required materials and equipment cannot be scientifically quantified.
The second is decentralized management. Many construction companies still operate in an extensive manner. For example, after the construction of the project, due to the decentralization of the right to use funds and the right to purchase materials and equipment, the project leader does not consider the company's entire inventory of building materials due to temporary production needs and purchases them by himself. Once they are not used up, a large backlog will result; The lack of effective supervision and management of the backlog of building materials has resulted in unnecessary losses and waste.
Third, the quality of materials management personnel is low. Material clerks report plans at will, do not strictly control when sending and receiving materials, and do not take careful inventory according to regulations. Management of construction materials and equipment should be strengthened.
1. Carefully prepare the material and equipment supply plan. Make preparations before preparing the plan. Understand the planned construction and production tasks, mechanical equipment overhaul and technical organization measures plan; calculate and implement the project tasks, material indicators and material funds; do a good job in warehouse clearance and inventory inspection. When preparing the annual materials plan, it is necessary to carefully calculate the demand for various materials and equipment, and the reserves at the beginning and end of the period; after a comprehensive balance, determine the purchase volume of materials, and prepare the material purchase plan for the year. The material plan for the year is adjusted at any time according to the construction plan and construction project progress, and the ordering, procurement and transportation of various materials are implemented. Taking the unit project as the object, combined with the requirements of the construction enterprise plan, according to the plan of construction budget quota, the physical project quota calculation method is adopted to determine the required amount of materials, the project budget amount is converted into the actual construction amount, and the materials are directly supplied and controlled. Make sure that the procurement is planned, the materials supplied are in quantity, and the material control is based on basis, so as to ensure the normal construction of the project.
2. Strengthen the management and accounting of materials 1) Strengthen financial management, establish procedures for incoming and outgoing materials and accounting systems, and ensure that the accounts are consistent and the accounts are consistent. First, control the procurement of materials. Construction engineering materials and equipment mainly refer to building materials, construction engineering equipment, etc. related to construction projects. The procurement of construction project materials and equipment should be through inquiry from suppliers or through bidding, inviting multiple suppliers to compete in bidding quotations, selecting the best and reaching an agreement with them, and then achieving the target according to the contract. The procurement of building materials and equipment must be planned to avoid arbitrariness and blindness. It is clear that individuals do not have the right to sign material and equipment procurement contracts. At the same time, the quantity, quality, specifications, models and various physical and chemical indicators of materials and equipment must be determined, and the Responsibilities are assigned to people, thereby increasing the seriousness and transparency of materials management. Put the materials into the warehouse and check them for acceptance. It is necessary to strictly implement the "four inspections" system of inspecting specifications, inspecting varieties, inspecting quality, and inspecting quantity. Bulk material equipment and the three major materials must be inspected and accepted by the on-site acceptance inspector and the person in charge of the construction site, and a ledger shall be established. Other materials shall be inspected and stored in the warehouse by the custodian. When reimbursing, the invoice and acceptance form must be complete, reviewed by the accountant in charge, and approved by the leader in charge before reimbursement can be made. For materials and equipment purchased on credit, the acceptance form and the relevant data provided by the purchasing personnel must also be summarized and entered into the database. The accounting personnel shall conduct relevant accounting processing accordingly to prevent the occurrence of missed costs and bad debts.
Building materials must go through exit procedures and be signed by the person who picks them up. It is strictly prohibited to use the receipt request form in place of the exit form. The financial department should set up a total ledger for all types of materials, and material management personnel should set up detailed ledgers for the storage and use of all types of materials and equipment, and register in detail the quantities, models and specifications of the receipts, issuances and balances of all types of materials. At the end of each month, the general ledger of the financial department and the detailed ledger of the material management personnel should be checked for consistency. If there is any discrepancy, the reasons should be identified. 2) On-site management and accounting of materials After materials enter the site, effective measures must be taken to strengthen on-site management based on the characteristics of various materials. For example: Bricks, sand, gravel, and cement must be stacked according to the plan design of the site construction, so that the site is flat and entry and exit are orderly; steel materials must be inspected and stacked according to model, variety, label, and entry batch, so that First in, first out. For other materials and mechanical accessories stored in the warehouse, the placement and management should be commercialized, stacked in an orderly manner, numerous but not chaotic, and the shelves neat and clean. Use scientific means to manage building materials and equipment, and introduce computer system management methods in a timely manner. You can use EXCEL tables to input building materials and equipment into the computer according to varieties, specifications, and models, and calculate the amount of building materials used in the project, so as to facilitate the formulation of building material procurement plans, reasonably control the cost of building materials, and make building materials and equipment more efficient. truly incorporate the track of scientific management. 3) The construction material conservation system must be adhered to. The data provided by the construction budget quota shall be used to account for and supply materials used in unit projects or individual projects, and implement material conservation incentives. Comparing the actual materials used with the budget quota, any overspending will not be compensated. The saved materials will be calculated based on price. Part of it will be allocated by the person in charge of the construction site and team, and part of it will be allocated and used by the company. This not only increases personal income, improves workers' enthusiasm, reduces costs, but also achieves economic benefits. In order to meet the requirements of civilized construction, the construction site should be cleaned at all times, and the materials, equipment, tools, and utensils used should be clean when finished. After completion, there will be no leftover materials or residual materials on site, and specific regulations will be made. For example: wooden formwork should be dismantled and put away with care; nails and obstacles should be cleaned up in time and sorted; fallen dust, broken bricks, wood scraps, etc. should be recycled during construction, which not only saves materials, but also improves the utilization of materials. efficiency, and meets the requirements of civilized construction, thereby also reducing the cost of the unit project. 4) Implement a regular inventory system and inventory materials should be inventoried regularly. During the inventory, the leader in charge, the person in charge of the financial department, the material management department, the accountant, and the warehouse keeper should participate to strengthen the seriousness of the inventory and strengthen the role of financial supervision. For problems found, the causes should be identified and dealt with promptly. 5) Strengthen business training for material management personnel. Enterprise decision-makers should regularly train material personnel to improve their work skills, so that they have good professional ethics, master computer operating skills and methods, update management concepts, expand knowledge, and change the past Experienced material dispatchers are new material managers who truly make the best use of materials and talents.