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本文从港航水工企业行业现状入手,结合港航水工施工企业成本管理的特征和难点,提出港航水工企业成本管理存在的四个方面问题,试图运用6σ管理法建立动态的项目成本管理体系解决水工项目成本管理问题,即形成“成本预算—成本控制—成本核算—审计考核—成本预算”的管理循环。
In this paper, starting with the current status of hydropower industry in port and shipping industry, combined with the characteristics and difficulties of cost management of hydropower construction enterprises, this paper puts forward four aspects of cost management in hydropower industry, trying to establish a dynamic project cost by 6σ management method Management system to solve the hydraulic project cost management, that is, the formation of “cost budget - cost control - cost accounting - audit assessment - cost budget ” management cycle.