第(di)三，工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)竣工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)結(jie)算(suan)管(guan)理方(fang)法的(de)(de)設置。工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)結(jie)算(suan)以(yi)(yi)(yi)合(he)同(tong)(tong)作(zuo)為(wei)對(dui)象，因此合(he)同(tong)(tong)管(guan)理成為(wei)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)結(jie)算(suan)基(ji)礎工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)。合(he)同(tong)(tong)的(de)(de)編(bian)(bian)號(hao)應(ying)當(dang)同(tong)(tong)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)項(xiang)(xiang)目下可(ke)按照“工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)項(xiang)(xiang)目代碼(ma)——單(dan)(dan)(dan)位(wei)(wei)(wei)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)代碼(ma)——往來單(dan)(dan)(dan)位(wei)(wei)(wei)代碼(ma)——頃(qing)序號(hao)”編(bian)(bian)制(zhi)。這(zhe)樣(yang)設計可(ke)以(yi)(yi)(yi)利(li)用(yong)財務(wu)軟(ruan)(ruan)件進(jin)行(xing)相關(guan)處(chu)理，也(ye)可(ke)將數據導出(chu)后，采用(yong)Excel等數據處(chu)理軟(ruan)(ruan)件進(jin)行(xing)統計匯(hui)總，特別是在(zai)(zai)項(xiang)(xiang)目管(guan)理中沒(mei)有“往來單(dan)(dan)(dan)位(wei)(wei)(wei)”時(shi)(shi)，可(ke)以(yi)(yi)(yi)利(li)用(yong)Excel進(jin)行(xing)數據處(chu)理彌補財務(wu)軟(ruan)(ruan)件的(de)(de)不足。同(tong)(tong)時(shi)(shi)，合(he)同(tong)(tong)編(bian)(bian)號(hao)應(ying)在(zai)(zai)基(ji)建部門(men)、財務(wu)部門(men)、審計部門(men)形成統一(yi)編(bian)(bian)號(hao)，便于信(xin)息(xi)(xi)溝通、數據核(he)對(dui)。此外，在(zai)(zai)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)竣工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)結(jie)算(suan)時(shi)(shi)，應(ying)同(tong)(tong)往來單(dan)(dan)(dan)位(wei)(wei)(wei)進(jin)行(xing)賬(zhang)(zhang)務(wu)核(he)對(dui)，將核(he)對(dui)日時(shi)(shi)往來賬(zhang)(zhang)簿(bu)與(yu)往來單(dan)(dan)(dan)位(wei)(wei)(wei)對(dui)賬(zhang)(zhang)單(dan)(dan)(dan)與(yu)合(he)同(tong)(tong)一(yi)起存(cun)檔，以(yi)(yi)(yi)防(fang)范(fan)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)風險。在(zai)(zai)填制(zhi)會(hui)計憑證時(shi)(shi)，應(ying)當(dang)考(kao)慮到(dao)使用(yong)會(hui)計科目和項(xiang)(xiang)目核(he)算(suan)時(shi)(shi)，有可(ke)能將一(yi)些信(xin)息(xi)(xi)遺漏，因而應(ying)在(zai)(zai)會(hui)計憑證中的(de)(de)摘要(yao)中將一(yi)些信(xin)息(xi)(xi)記錄清晰。在(zai)(zai)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)實踐中，如智能工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)、空調安裝工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)可(ke)能涉及(ji)到(dao)幾項(xiang)(xiang)單(dan)(dan)(dan)項(xiang)(xiang)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)、為(wei)了(le)在(zai)(zai)事前方(fang)便工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)結(jie)算(suan)和竣工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)決算(suan)，可(ke)以(yi)(yi)(yi)在(zai)(zai)合(he)同(tong)(tong)中注明(ming)每項(xiang)(xiang)單(dan)(dan)(dan)項(xiang)(xiang)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)的(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)量(liang)或成本(ben)、以(yi)(yi)(yi)及(ji)每個單(dan)(dan)(dan)項(xiang)(xiang)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)的(de)(de)往來款。