论文部分内容阅读
近几年我国施工企业发展迅速,但与此同时也暴露出企业在成本管理上的一系列问题。具体表现在:资金利用率低、内部控制制度执行不到位、责任成本管理力度不均衡、工程进度滞后、工程完工后的决算成本高于计划成本等。这些问题直接影响企业的经济效益,成为制约施工企业发展的瓶颈。
In recent years, the rapid development of China’s construction enterprises, but at the same time also revealed a series of problems in the cost management. Specific performance in: low utilization of funds, the implementation of the internal control system is not in place, the responsibility of the cost management is not balanced, the progress of the project lags behind, the final project cost is higher than the planned cost. These problems have a direct impact on the economic efficiency of enterprises and become the bottleneck restricting the development of construction enterprises.