摘要
随着冶金行业EPC总承包项目利润空间的逐步缩小,财务价值创造力的提升对项目盈利愈显重要,其内容涉及预算管理、税务筹划、成本管控等诸多方面。基于此,本文对以冶金设计为龙头的EPC总承包项目的发展进行了概述,并对该模式下财务管理中存在的问题和原因进行了详细分析,最后针对财务价值创造力的提升,从成本的统筹管控、预算的科学管理、财报的业财匹配、资金管理操作以及财务全过程的项目参与等方面提出措施。本文内容可为同类项目财务管理提供参考。
With the shrinking of profit margin of EPC general contract project in metallurgical industry,the enhancement of financial value-creating ability is becoming increasingly important for project profits.The contents of enhancing financial value-creating ability involves such aspects as budget management,tax planning,cost control,etc.Based on that,in this paper,the development of the EPC general contract project with metallurgical design as the leading role is summarized,then the existing problems and reasons of financial management are analyzed in detail.Lastly,aiming at the enhancement of financial value-creating ability,measures are put forward in terms of overall management and control of the costs,scientific budget management,matching of the industry and finance in financial report,operation of funds management,financial participation of the whole process of projects,etc.This paper can provide references for the financial management of similar projects.
作者
彭爱军
PENG Aijun(Zhongye Changtian International Engineering Co.,Ltd.,Changsha 410205,Hunan,China)
出处
《工程建设》
2023年第2期66-71,78,共7页
Engineering Construction
关键词
EPC总承包项目
成本管控
预算管理
税务筹划
价值创造力
EPC general contract project
cost control and management
budget management
tax planning
value-creating ability
