英语论文网

Both the President CEO, Jeffrey Skilling and the CFO Andrew Fastow controlled Enron organization, almost as if it was an organism, where they controlled the head and mind and eventually all the hierarchies of control in it. By doing so, they created fortunes for them and their crews from generous bonuses made available to them as rewards for the so called good performance.

Because of their selfishness and endless greed, an entire organization was destroyed, and hundreds of employees lost their jobs.

The case study in question as well as different academic studies made to date suggests that it is imperative that accounting representations are partial in order to achieve organizational control. A neutral approach is almost impossible.

However, an honest, real and less partial accounting representation could be achieved, if there was a clear intention by the accountant and financial officers to realise such accounting representation, and finally having the skills to achieve such goals. By doing so, these individuals had to have as their prime objectives to benefit the public interest at most and not those of selected elite. (Mattessich, 2003)

According to the relevant policies and regulations of financial management, highway construction enterprises to get confirmation, the supervision by the owner engineering measurement payment certificate issued by the affirm income.But, in the actual construction process, because the supervision of recognition of measurement payment certificate, in most cases will not be able to access regularly, and the measurement on the payment certificate ShouRuShu many times cannot accurately reflect the actual work of engineering, resulting in the inaccurate construction unit to affirm income after project completion, and have been using cost don't match, make traffic report of the project will not be able to reflect the current actual profit and loss, affect the implementation of the traffic engineering cost analysis and decision-making.

The subcontract works, cost accounting and control.After winning in transportation engineering projects, the project to manage projects, through the project department of engineering after decomposition, make enterprise internal each construction team and external cooperation of construction unit.Project department at the time of making these cost accounting, each construction group according to the internal and external coordination construction units of single items of projects as a cost accounting object, reporting on a regular basis for a variety of expenses, and then the final summary by project department.The mechanical cost accounting and control.According to the project mechanical machine-team summary is given on the number of actual machine-team and remit total transport order, based on the established internal machine-team and transport contract or the unit price, calculate the current actual machine fee.The final, actual mechanical will cost compared with the planned cost, find out the reasons for differences and controllable cost point.

Construction materials used in the calculation and control.After the admission materials, by the depa本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。