论文部分内容阅读
近几年,我国经济发展迅速,建筑企业面临着很大的机遇和激烈的市场竞争,企业能否在市场竞争中立于不败之地,在一定程度上就是成本竞争,如何以最小的投入,发挥出最大的经济效益,成了每一个建筑企业必须面临和思考的问题。这就要求施工企业通过运用管理方法和手段加强成本控制,努力降低成本,提高管理水平。建筑工程项目成本管理,就是在完成一个建筑工程过程中,对所发生的成本费用支出,有组织、有系统地进行管理。施工项目成本管理划分为六个环节,分别是工程管理成本预测、成本计划、成本控制、成本核算、成本考核与成本分析。
In recent years, China’s rapid economic development, construction enterprises are facing great opportunities and fierce market competition, enterprises can compete in the market invincible, to some extent, cost competition, how to minimize the input, To play the greatest economic benefits, has become a building business must face and think about the issue. This requires construction enterprises through the use of management methods and means to strengthen cost control, and strive to reduce costs and improve management. Construction project cost management, that is, in the process of completing a construction project, the cost of the expenses incurred, organized and systematically managed. Construction project cost management is divided into six areas, namely, project management cost forecasting, cost planning, cost control, cost accounting, cost assessment and cost analysis.