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项目的生命周期是描述项目从开始到结束所经历的各个阶段,针对建设工程的全生命周期内的成本管理,必须始终贯穿于建设工程的整个过程,新的项目管理模式对财务人员提出了更高的要求,财务人员应该借此机会好好思考一下财务管理在项目全生命周期考核工作中的定位、价值、目标及职业规划。财务人员应该定位于资源整合者、风险的管理者、价值的创造者;财务工作的价值是显示器、监视器、预警器、制动器;财务工作在全生命周期项目主要是从现金流的收支预算、核算与控制两条线、内部控制与审计方面制定考核目标;财务人员在职业规划方面应该由会计向管理会计、金融会计、专业审计等相关专业扩展知识结构,在项目中掌握管理上的主动权,从经营者的角度来思考、处理问题。
The life cycle of the project is to describe the various stages of the project from the beginning to the end. For the whole life cycle cost management of the construction project, it must always run through the whole process of the construction project. The new project management mode puts forward more High requirements, financial staff should take this opportunity to think carefully about the financial management in the project life cycle assessment of the positioning, value, goals and career planning. Financial staff should be positioned as resource integrators, risk managers, value creators; the value of financial work is monitors, monitors, early warnings, brakes; financial work over life-cycle projects are mainly driven from the cash flow budget , Accounting and control of the two lines, internal control and auditing the development of assessment goals; financial staff in the career planning should be from accounting to management accounting, financial accounting, professional auditing and other related professional knowledge structure to expand in the project to master the management initiative Right, from the perspective of managers to deal with the problem.