Study on Accounti ng Method in Contract Performance Supervision on Equipment Contractor
Author(s): ZHANG Kan, HUANG Dong, LIU Baoping
Pages: 51-56
Year: 2016 Issue: 6
Journal: Journal of the Academy of Equipment Command & Technology
Keyword: contract performance; cost supervision; accounting supervision; whole process su-pervision;
Abstract: Aiming at the problems existing in the cost supervision during the contract perform-ance process such as the lack of methods,the lower efficiency,the paper firstly introduces an account-ing supervision method.Then,it analyzes the necessity,status quo,implementation steps and tech-nical measures of accounting supervision for equipment contractors,and clarifies the contents and ob-j ectives of the supervision on main accounts.lastly,it gives some countermeasures and advices on how to supervise the accounts of the equipment contractor in three respects:speeding up the cultiva-tion of talents and forming an echelon,introducing the whole process supervision concept and building up a diversified sound mechanism.
Pages: 51-56
Year: 2016 Issue: 6
Journal: Journal of the Academy of Equipment Command & Technology
Keyword: contract performance; cost supervision; accounting supervision; whole process su-pervision;
Abstract: Aiming at the problems existing in the cost supervision during the contract perform-ance process such as the lack of methods,the lower efficiency,the paper firstly introduces an account-ing supervision method.Then,it analyzes the necessity,status quo,implementation steps and tech-nical measures of accounting supervision for equipment contractors,and clarifies the contents and ob-j ectives of the supervision on main accounts.lastly,it gives some countermeasures and advices on how to supervise the accounts of the equipment contractor in three respects:speeding up the cultiva-tion of talents and forming an echelon,introducing the whole process supervision concept and building up a diversified sound mechanism.
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