The goal of financial management is to maximize the interests of enterprises, ensure property safety and sustainable operation, and enhance market competitiveness. Do a good job in financial revenue and expenditure, planning, accounting, control, analysis and assessment, raise funds reasonably according to law, effectively use enterprise assets and improve economic benefits.
The basic principles of financial management are: strictly implement the relevant national financial laws and regulations and financial discipline, establish and improve the financial management system, do a good job in the basic work of financial management, safeguard the legitimate rights and interests of enterprises, take the accounting standards for enterprises as the accounting basis, and truthfully reflect the financial situation and operating results of the unit.
The implementation strategy of financial management is to ensure the safety, truthfulness and integrity of the company's assets with the goal of improving economic benefits, taking fund management as the center, taking budget management as the means, and focusing on cost management and internal control system, so as to maximize the company's profits.
Financial examination and approval system
Provisions on examination and approval of financial business
Article 1: A company shall be managed and controlled by people or institutions at different levels according to the amount, frequency and importance of the receipt and payment of monetary funds.
Article 2 The company shall establish a strict system of authorization and approval for monetary fund business, and specify the approval methods, authority, procedures, responsibilities and related control measures of the approver for monetary fund business, who shall conduct approval according to the authorization.
Article 3: The authority for examination and approval of financial business shall be the responsibility of the chairman of the company.
Article 4 The form of authorization examination and approval system is hierarchical authorization by the chairman of the company, with unified powers and responsibilities.
Article 5: The company implements the project manager responsibility system under the leadership of the chairman.
Article 6: All reimbursement businesses shall establish an internal control system and separate managers, recipients and approvers.
Article 7 The examination and approval authority is divided into: examination and approval, examination and approval. The latter has the right to deny the former.
Audit: refers to the preliminary opinions of the management department and the competent leader on the rationality of the matter;
Approval: refers to the approval of relevant leaders after referring to the audit opinions;
Approval: refers to the financial supervisor's approval and filing of the approved payment documents and quantity according to the financial management system.
Approval: refers to the approval of the chairman.
Provisions on fund management
Chapter I General Principles
Article 1: The Company's funds shall be under centralized and unified management.
Article 2: The company's project funds shall not be lent without authorization, and the project funds shall not be used for other purposes.
Article 3: All project departments of the company shall collect legal and valid bills when using funds, and all taxes and fees arising from the failure to collect legal and valid bills shall be borne by the project departments themselves.
Chapter II Fund Management of the Company
Capital budget management
1. After the establishment of the project department, prepare the capital plan and prepare the cash budget according to the cost plan.
2. According to the progress of the project and the contract, collect the project payment from Party A on time.
3. According to the payment situation, the project department prepares the fund use plan. It will be implemented after being approved by the relevant person in charge.
4. The funds of the project department shall be arranged and used by the company in principle.
Approve the permission for the use of funds
1 the following sporadic materials. 3,000 yuan shall be audited by the production manager of the project department, approved by the project manager and issued after the approval of the deputy production manager of the company.
2.3,000 yuan or more materials shall be submitted to the general manager for review step by step, and the chairman shall approve the payment.
Penalty clause
The following acts are serious violations of fund management, and the company should focus on investigation, accountability and fine:
1. Sign the letter of guarantee, guarantee contract documents, or sign the intention of advance payment without the authorization of the chairman, or beyond the authorization authority and authorization period; Borrowing and misappropriating company funds without authorization; Escape from company management.
2. The project department privately raises funds to support the project, which does not conform to the company's regulations on centralized and unified management of funds.
3. Due to the loss or disclosure of important fund management information, the company's interests are seriously damaged.
4. Transfer the funds that should be deposited in the company to other places.
5, colluding with affiliated units, falsifying and falsely reporting expenditures to defraud funds.
6. Debt without the approval of the company or exchange with materials or services.
7. Other acts recognized by the company.
Procurement management system
general rule
Article 1: In order to strengthen the management of the project department and accounts payable, standardize the payment behavior, and prevent errors and frauds in the management of accounts payable, according to the Accounting Law of People's Republic of China (PRC) and relevant national laws and regulations, combined with the company's management requirements for payment, the management regulations suitable for the business characteristics of this unit are formulated.
Article 2: The project manager is responsible for the management of procurement and accounts payable, the establishment and effective implementation of internal control, and the authenticity and legality of various payment businesses.
Chapter II Management of External Procurement Payables
Article 3 The Project Department shall establish the post responsibility system for procurement and payment business, define the responsibilities and authority of relevant posts, and ensure the management system of separation, restriction and supervision of procurement and payment personnel. The project manager shall, according to the specific circumstances, conduct periodic inspections on the personnel who handle the procurement and payment business.
Article 4: After the establishment of the project department, the names of the project manager, material procurement, warehouse keeper, material accountant and other personnel shall be reported to the company for financial record, and signature samples shall be kept.
Article 5: Before the project is implemented, a cost plan and a material procurement plan shall be prepared and submitted to the Finance Department for approval.
Article 6: The Project Department is responsible for establishing the price catalogue database of building materials, equipment and tools, and releasing the latest price information at the end of each quarter. According to the price information, the project department establishes a purchasing price consultation and comparison system, and purchases at a lower price on the premise of ensuring quality. The finance department of the company reviews the purchase price of bulk materials of each project department. If the purchase price is abnormal, the company's finance department has the right to refuse to pay the purchase price and report it to the general manager for investigation and handling.
Article 7: In principle, the bulk procurement of major materials and subcontracted projects shall be subject to tender. The successful supplier shall sign a contract with the company and submit it to the company for financial record before it takes effect.
Article 8: In the process of material purchasing, when the buyer purchases according to the approved material purchasing plan, the specific purchasing unit and purchasing price shall be approved by the project manager.
Article 9: The procedures for warehousing and discharging materials are complete. If the materials go directly to the construction site, the warehouse keeper should also truthfully register the material account.
Article 10: If the materials have been accepted and put into storage, but the invoice documents have not arrived, the project department will check with the suppliers at the end of the month and put them into storage according to the provisional valuation. It must be adjusted according to the invoice voucher next month. Valuation is based on the acceptance of goods, and fraud is not allowed.
Article 11: The name of the invoice unit obtained by repaying the arrears must be consistent with the name of the supplier at the time of posting, otherwise it will not be paid. Under special circumstances, it is necessary to sign a supplementary agreement with the supplier and file it with the finance department before payment can be made. When repaying foreign debts, it is necessary to register on the debt vouchers one by one, and recover the foreign debt vouchers when clearing accounts. If the supplier signs the contract in the name of an individual, the individual must sign the front of the invoice for confirmation.
If the project and the branch company purchase materials on credit, they should also implement the provisions of this system and be included in the monthly procurement plan and approval. The quantity must be strictly controlled and reported to the company for the record.
Article 12: The Project Department shall sign the material prepayment contract regularly, and the material accountant shall establish the prepayment account, and the prepayment shall be settled in time.
Article 13: The Project Department shall purchase materials as planned, and the mobilization cost of materials will be incurred in case of material loss, and the plan will be supplemented in case of unplanned procurement.
Article 14: The Project Department shall strengthen the management of accounts payable, require a special person to be responsible for the establishment of foreign debt files (including contracts, agreements, settlement bills, receipts, foreign debt vouchers, payment registers and other related original vouchers), make a detailed account of foreign debts, analyze accounts payable regularly, do a good job in repayment, and avoid litigation cases.
Article 15 After the completion of the project, conduct an audit, issue an audit report and hand over the project financial files to the Finance Department of the Head Office.
Article 16: The parties concerned and the project manager shall bear the economic responsibility for the debts outside the project department that fail to collect accounts payable.
Article 17: The project manager and the project manager shall bear legal responsibility for any project department that finds false accounts payable.
Article 18: Anyone who seeks personal gain, raises the price of materials and harms the company's interests in the process of purchasing materials shall be investigated for legal responsibility once found, and the responsible person shall be fined twice as much as the economic losses caused, which has caused great losses to the company.
Cost management of project department
General rule
The cost management of the construction project department mainly includes cost prediction, cost implementation, cost analysis and cost assessment. These four links are the conditions of guarantee and mutual promotion, which constitute the cost management of construction projects.
Principles of cost management of construction projects
Article 1: The principle of cost control of the project department is to get the maximum output with the least input, make full use of scientific management means, rationally allocate resources and improve economic benefits.
Article 2: The process control of project department cost includes construction organization design, labor organization, material supply, engineering construction, etc. Only when problems are found and solved in each stage and link of project implementation can the construction preparation be implemented and the control purpose be effectively realized.
Article 3: When implementing the target cost control, it shall be implemented according to the contents of the cost plan, which can be handled by each department (person) item by item within the scope of work responsibilities. However, matters with large cost differences (such as wages, bonuses, office expenses, travel expenses, etc.) and the use of a single target cost beyond the plan must be approved by a special person according to the prescribed procedures, and the cost plan must be adjusted.
Article 4: Establish a cost control organization system, with a special person in charge, control by levels and items, coordinate the relationship with relevant departments with the financial department as the center, unify accounting caliber and procedures, and timely feedback and analyze existing problems.
The category of construction project cost management
Article 1: The main body of project management cost: The main body of cost should include managers who are responsible for the incurred costs at all levels and in all links of production and operation activities, including: (1) project decision-making level; (2) engineering and technical personnel; (3) engineering construction personnel; (4) Responsible management departments (such as equipment, testing and financial planners, etc.). ).
Article 2: The object and content of cost management. Take the formation process of project cost as the management object, such as (cost prediction, construction organization preparation, process control, completion acceptance, etc.). ), and with the project functional departments and ZuoYeDui as control objects, the responsibility cost is decomposed, implemented layer by layer, and the responsibility is defined, so as to carry out corresponding control and assessment. Understand the cost of each single project, prepare the project budget, and calculate the quantity and unit price of labor, materials and machines as the control standard.
Article 3: Classification of project management expenses
1. Material cost management. Material cost refers to materials that directly occur in the construction process and contribute to the construction entity, including main materials, prefabricated components, construction equipment, consumables, etc. Project ministry of materials and equipment receives the purchase requisition according to the quota proposed by the construction team, and returns the purchase requisition to the construction team in time. The content of the requisition should be filled in by item, requisition unit, quantity and amount. Register in time, and conduct material consumption accounting according to the actual consumption distribution list.
2. Labor cost management. Labor costs refer to the wages and bonuses of direct construction personnel (excluding mechanical operators). The wages of labor costs are paid into the cost according to the actual wages of construction workers, and the bonus is all included in the cost.
3. Machinery fee management. The self-use construction machinery used by the project department is included in the cost according to the actual quantity; Including machinery and equipment depreciation, repair costs, materials and accessories costs, fuel costs, etc. At the end of each month, cost accounting shall be carried out according to the obtained data such as mechanical depreciation expense, repair expense, materials and accessories expense, fuel expense, and usage fee of machinery team. The foreign machinery is construction machinery, and the dispatcher will prepare a "Mechanical Dispatch Sheet" according to the list signed by the construction team, transfer it to the project planning department for summary, and finally go to the finance department for bookkeeping according to the usage of the construction team.
4. Other direct cost management. Other direct costs include utilities, safety costs, production tools use fees, inspection and test fees, temporary facilities fees and other expenses. Can be directly distinguished, can be directly included in the project cost, unclear can be included in the cost through distribution. Distribute according to the construction output value completed in the current month, incorporate the project cost accounting into the accounting cost accounting system, and use accounting treatment methods: prepare vouchers, keep accounts, register account books, cost accounting, and prepare reports.
Implementation of project construction cost management
Article 1: Set standard cost. Standard cost is the company's prediction and evaluation of the project cost, which can achieve the objectives and tasks and promote the project to further tap the potential of reducing costs. Its essence is planning management and planning cost, which is the embodiment of prior control. The principle of standard cost customization is: the project evaluation team goes deep into the site to understand the local building materials market, machinery leasing, labor supply and market price trends, local geology, transportation, energy, electricity, climate, the nature and structure of the project, construction technology and flow, and the arrival and settlement of the project funds of the owner unit. Fully predict the risk factors that affect the project cost, comprehensively consider the project cost (including quality cost and prevention cost) from reality, and reasonably determine the target cost and profit target.
Article 2: Cost management measures.
1. Labor cost management measures: staffing, streamlining institutions. According to the project scale and labor intensity, the management department reasonably arranges the construction team, determines the number of construction personnel, reduces idle labor and improves labor efficiency; Actively carry out labor technology innovation and improve construction methods. Advanced technical means can not only save labor, materials, machinery and other costs, but also save time, speed up the project progress and improve labor productivity; Reasonable arrangement of working procedures, improvement of labor combination, formation of assembly line, realization of balanced production, and avoidance of slowdown are the most direct and effective methods to reduce labor costs. Implement performance linkage and distribution according to work.
2. Management measures of material cost: In engineering projects, material cost accounts for a large proportion, and how to effectively control it plays a key role in the realization of economic indicators. Material cost mainly includes material procurement, storage and consumption. Therefore, the management of material cost should start from the following aspects:
(1) Bidding procurement. Understand the market situation in detail, shop around, inspect honest and reliable suppliers with good reputation, and choose products with high quality and low price under the same conditions and quality.
⑵ Low storage cost. Carefully prepare the material plan, accurately grasp the demand of the construction site, effectively supply and consume materials, reduce the inventory cost and speed up the capital turnover.
(3) Implement quota allocation. The material management department shall, according to the production plan and the data of material consumption quota, examine and approve the delivery of materials, strictly control the material consumption, and never allow it to exceed the design quantity.
(4) Make full use of new technologies, and try to adopt high-efficiency and energy-saving materials and alternative materials.
3. Mechanical cost management measures: strengthen daily maintenance. Regular maintenance is the basis of ensuring the normal operation of machinery, and it is also an effective means to reduce large maintenance costs. Strict operating procedures to avoid unnecessary losses. The technical quality of operators and the degree of care for machinery are also the key factors to determine the service life of machinery.
(1) Single machine and single vehicle accounting shall be implemented. Make clear the responsibilities and rights of drivers, and establish an assessment and incentive system to improve the mechanical efficiency and ensure its good condition.
(2) Reduce the rental price. Due to the shortage of internal construction machinery, some enterprises rent external machinery and make rational use of it, thus reducing the cost of machinery.
(3) repel machinery in time. Managers should carefully clean up the machinery in use according to the actual situation of the construction site, and repel the idle machinery in time.
4. Measures for the management of other direct costs: mainly including the secondary loading and unloading fees for materials, amortization fees for temporary facilities, inspection and test fees, and re-measurement fees for engineering positioning, etc.
5. Indirect cost management measures: Indirect cost refers to the cost incurred by the construction management (management department) to organize the construction management work and ensure that funds are fully invested, living within their means and indicators are controlled; Scientific management, reasonable organization, to avoid the progress lag, quality rework phenomenon.
6. Management measures of indirect expenses: Indirect expenses include management expenses, financial expenses and operating expenses. The cost control of the project duration is: rational use of project funds, that is, to ensure the smooth progress of construction production and reduce the expenditure on fund raising and loan interest; Determine the hospitality standard, strict examination and approval procedures, and strictly control expenses.
Measures for Financial Management of Project Department
administration of funds
Article 1: The Project Department shall prepare the fund revenue and expenditure plan for next month before 25th of the end of the month, and the fund revenue and expenditure plan for next year before 25th of the end of the year. After receiving the project payment, prepare a specific fund use plan, report it to the company's finance department, and use it only after it is approved by the company's leaders. The project manager and financial supervisor are fully responsible for the management and use of funds.
Article 2: If the project department needs to open an account, it must be approved by the chairman and reported to the company for the record. The project department can open an account in the local construction bank, open a professional online banking, and authorize the company to transfer money. The company is managed through online banking, and other accounts are not allowed. Under special circumstances, an application must be made to the head office. The funds of the project department are not allowed to be misappropriated, lent or deposited in other households (including borrowing funds between branches). If it is kept privately and not deposited in the bank account designated by the company, it will be fined at 0.5% of the face value/day. For branches that cannot be managed through online banking, the Head Office will assign special personnel to supervise the management of their bank accounts.
Article 3: The fund management of the project department must be implemented in accordance with these regulations, and will be used as an important indicator to evaluate the performance of the project department manager.
risk management
Article 4: The project department shall allocate the funds reasonably when using them, reduce the accounts payable as much as possible under the condition of ensuring production, and put an end to unnecessary litigation cases caused by default of labor fees and procurement fees.
Article 5: The Finance Department of the Company shall audit the financial accounting of the Project Department from time to time, and supervise and assess the economic benefits and operation of the Project Department. The project department shall provide true and complete accounting vouchers, accounting books, financial accounting reports and other accounting materials, and shall not refuse, conceal or make false reports.
Article 6: After the project is completed and settled by the project department, the settlement data shall be submitted to the company's finance department, which shall clean up the creditor's rights and debts with the project contractor and issue a liquidation report, and the company shall conduct a financial audit of the project and issue an audit report.
Article 7: The contract and agreement signed by the project contractor of the project department shall be closed by the project contractor of the project department, submitted to the business department of the company for review and comments, and submitted to the finance department of the company for filing after being approved by the chief economist.
Responsibilities of financial personnel in the project department
Responsibilities of accounting posts in project department
1, in accordance with the provisions of the national financial system. Carefully prepare and strictly implement financial plans and budgets, abide by various income systems, control costs, expenditure ranges and expenditure standards, distinguish the channels for the use of funds, and rationally use funds.
2, according to the financial system accounting, checkout, reimbursement, complete procedures, true content, accurate figures, clear accounts, daily statement, prepare monthly accounting statements and report them in time.
3. According to accounting principles, regularly analyze the implementation of financial plan and capital use plan, reveal the problems existing in operation and management, make suggestions to the project manager and competent leader in time, and be a good leader's staff.
4. In accordance with financial regulations, properly keep accounting vouchers, accounting books, statements, files, electronic materials and other materials related to accounting matters.
Article 9: Duties of Cashier in Project Department
1. Handle business according to the management regulations of cash and bank deposits in the accounting system.
2. Review the original receipts and payments vouchers, prepare accounting vouchers, and correctly check whether the approval procedures of the reimbursement form are complete, whether the signature of the leader is true and effective, whether the bill amount is consistent with the approved amount, and whether the reimbursement form is standardized. Those who do not meet the above requirements are not allowed to be reimbursed.
3. Check the daily inventory of cash in cash business, make daily statements and check with the bank in time. Prepare bank balance reconciliation statement.
5. Examination and approval of reserve funds. When managers, purchasers and business travelers need to withdraw the reserve fund, they need to fill in the reserve fund loan form, indicate the purpose of the reserve fund, and report it to the project manager for approval after approval by the leaders of the competent department. After the cashier has passed the examination and approval, he will pay with the receipt.
6. Supervise the use of the reserve fund, and promptly supervise the business reimbursement of those who receive the reserve fund. For businesses that have not been reimbursed in time before, the second loan of reserve funds cannot occur.
7. Assist accounting check and standardize various reimbursement vouchers.
8. Keep cash on hand, all kinds of securities, relevant seals, blank checks and blank receipts properly. The seals used for issuing checks shall be kept by two people respectively.
Job responsibilities of material accounting
1. Check and accept material invoices, invoice attachments and warehousing acceptance details, sign in and be responsible for the authenticity of material procurement.
2, the project materials in and out of the warehouse for detailed classification and timely accounting, Nissin monthly statement.
3. Supervise the warehouse keeper to timely and accurately calculate the warehousing, warehousing and inventory of various materials.
4. Deal with the advance payment and unpaid items of materials that have been accepted and put into storage but the invoices have not arrived in time, and make detailed accounting for the advance payment and payable of materials.
5. Be responsible for the verification and detailed accounting of various materials, and supervise the daily work of material purchasing personnel and warehouse management personnel.
(1) Hospitality. Payment shall be approved by the project manager within 1000 yuan, and payment above 1000 yuan shall be approved by the general manager of the company. Hospitality expenses do not exceed 30 thousand yuan a year. Special circumstances require prior application.
(2) Travel expenses for visiting relatives. The project manager's expenses such as gasoline and bridge crossing fees can only be reimbursed once a month.
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