论文部分内容阅读
在我国,建筑施工企业的工程项目成本管理大部分仍立足于生产现场管理的传统成本管理模式。传统的成本管理难以对作业的效绩进行评价,不利于资源消耗的监督和节约,也难以建立激励与约束相结合的经营机制。通过传统成本管理理论和作业成本管理理论的比较,把作业成本管理的原理和方法应用于建筑施工企业项目成本管理之中,探讨工程项目成本管理的应用作业成本法进行工程项目成本管理的模式。
In China, most of the construction project cost management of construction enterprises is still based on the traditional cost management mode of production site management. Traditional cost management is difficult to evaluate the performance of operations is not conducive to resource consumption supervision and savings, it is difficult to establish a combination of incentives and constraints of the operating mechanism. Through the comparison between traditional cost management theory and ABC, the principle and method of ABC are applied to the project cost management of construction enterprises, and the project cost management method is applied to project cost management.