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本文认为国有施工企业具有人员多、资金风险大、社会负担重以及工作地点、产品形态处于不断变化之中等特点;在当今市场竞争特别是工程招投中,国有施工企业处在不利位置;同时,国有施工企业自身在成本管理上存在的投标风险意识不强、成本管理责任主任不到位、全员成本管理意识淡簿、管理模式落后以及人员素质不高等问题。为此,国有施工企业在投标阶段要增强市场风险防范意识;在实施阶段要强化内部承包机制建设、增强项目管理人员控制成本的内在动力;要实行目标成本管理;提高全员成本控制意识;加强过程监督,定期组织成本核实及分析工作等。只有这样,才能切实控制成本,提高效益和市场竞争力。
This paper argues that the state-owned construction enterprises have many personnel, large capital risks, heavy social burdens, as well as the place of work and products. The state-of-the-art construction enterprises are in a disadvantageous position in today’s market competition, especially in project bidding. At the same time, The state-owned construction enterprises themselves are not aware of the risk of bidding risks in cost management, the cost management chief is not in place, the overall cost management awareness is poor, the management mode is backward, and the quality of personnel is not high. Therefore, the state-owned construction enterprises should enhance their awareness of market risk prevention during the bidding stage. In the implementation stage, they should strengthen the internal motivation for the construction of internal contracting mechanism and enhance the control costs of project managers. They should implement target cost management, raise awareness of total cost control, Process supervision, regular cost verification and analysis of the organization. Only in this way can we effectively control costs, improve efficiency and market competitiveness.