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随着全球经济一体化进程的速度不断加快,市场经济条件下,各行各业的竞争日益激励,施工企业成为其中一员,其进行项目施工过程取得的利润空间被不断打压,企业为了能够生存与发展,它们就必须采取适当的管理措施,以提高抵御经营风险、加强市场竞争的能力,本文通过对施工企业的成本管理及其特征进行详细的概述,研究施工企业成本管理的途径及必要性,最终分析出施工企业外部、内部价值链成本管理,改变最终成本管理的思路,提高企业整体经济效益,对施工企业价值链成本管理实施的可能性产生重要的意义。
As the pace of global economic integration continues to accelerate, the competition in all trades and industries is increasingly stimulated under the market economy. Construction enterprises become one of them. The profit margins obtained during the construction of the project are constantly being suppressed. In order to be able to survive They must take appropriate management measures to improve their ability to resist business risks and enhance market competition. This paper introduces the cost management of construction enterprises and their characteristics in detail, and studies the ways and necessity of cost management in construction enterprises. Finally, it analyzes the external and internal cost chain cost management of construction enterprises and the idea of changing the final cost management so as to improve the overall economic benefits of the construction enterprises, which is of great significance to the possibility of implementing the cost management of the construction enterprise value chains.