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我国国内施工市场非常复杂庞大,市场竞争日益激烈。随着市场经济向纵深发展和加入世界贸易组织,外国施工企业也将陆续进入我国。施工企业要想在激烈竞争中生存和发展,就必须改过去那种粗放的管理模式,眼睛向内,从加强自身的施工项目成本管理入手,降低工程成本,以提高企业经济效益。国内建筑企业要想改变目前这种现状,唯一的出路就是走现代化管理之路,以成本管理为中心,以提高经济效益为目的,加强成本管理,控制成本支出,以获得期望利润。因为成本是补偿生产耗费的尺度和计算利润的基础,是反映企业管理水平的一个综合性指标,是促进企业改善管理手段的直接原因,是企业进行经营决策,实行经济核算的工具。
China’s domestic construction market is very large and complex, with increasingly fierce market competition. As the market economy develops in depth and joins the World Trade Organization, foreign construction enterprises will also gradually enter our country. In order to survive and develop in fierce competition, construction enterprises must change the extensive management mode in the past and start with their eyes inward. They should start with strengthening the cost management of their own construction projects and reduce the project cost so as to enhance the economic benefits of enterprises. Domestic construction enterprises want to change the current status quo, the only way is to take the modern management of the road to cost management as the center, to improve economic efficiency for the purpose of strengthening cost management, control costs and expenditures in order to obtain the desired profit. Because cost is the basis for compensating for production costs and calculating profits, it is a comprehensive indicator reflecting the management level of enterprises. It is the direct reason for promoting the improvement of management means and the tool for enterprises to make business decisions and implement economic accounting.