论文部分内容阅读
施工企业是国民经济的支柱行业,在国民经济和社会发展中发挥着先行和基础作用。随着世界经济的一体化,市场环境瞬息万变,经营条件日益复杂,施工企业面临着来自国内外的竞争压力,施工企业要求生存、谋发展,就必须强化成本管理,采取各种措施降低成本,以其成本优势参与市场竞争。从实行目标成本管理的效果来看,仍然存在着许多疏漏和弊端,因此有必要对目标成本管理制度、措施及方法进行更为深入、细致地探讨。
Construction enterprises are the pillar industries of the national economy and play a leading and fundamental role in the national economy and social development. With the integration of the world economy, the market environment is rapidly changing, operating conditions are increasingly complex, construction companies are facing competitive pressures from home and abroad, construction companies require survival and development, we must strengthen cost management and take various measures to reduce costs, with Its cost advantage to participate in market competition. There are still many omissions and malpractices in the implementation of the target cost management. Therefore, it is necessary to explore the target cost management system, measures and methods in more detail and in depth.