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施工企业是现代企业中比较特殊的一类企业,其特点是工程项目多、工期长、施工地点多变。这使得施工企业成本管理难度较大。如何控制成本是施工企业成本管理中的一个难题,成本管理是企业项目管理三大目标体系之一。成本控制的方法有很多,怎样才能取得良好的效果则是摆在所有施工企业面前的一个难题。在教学的过程中有感于目前施工企业成本管理的现状,我想发表一点个人的粗浅看法。
Construction enterprise is a special kind of modern enterprise, which is characterized by many construction projects, long construction period and varied construction sites. This makes the construction enterprise cost management more difficult. How to control costs is a difficult problem in the cost management of construction enterprises, and cost management is one of the three objective systems of enterprise project management. There are many ways of cost control. How to get good results is a difficult problem for all construction enterprises. During the teaching process, I felt that I felt the current situation of cost management in construction enterprises. I would like to make a few personal and superficial comments.