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在当今激烈的全球市场经济一体化环境下,成本已经成为企业占据竞争优势、获取经济效益的关键因素,并被企业所广泛重视。企业成本管理逐渐向科学化、专业化、标准化规模发展,其重要作用和地位日益凸出。在此背景下,我国企业要缓解成本上涨带来的生存压力、经济一体化带来的国内外竞争压力、不断提升自身经济效益,强化成本管理势在必行。本文以建筑工程施工企业为研究对象,通过探析建筑工程施工成本管理过程中存在的问题,提出具体的成本管理流程优化举措,以期更好地控制成本,提高效益。
In today’s intense environment of global market economy integration, costs have become the key factor for enterprises to occupy competitive advantages and obtain economic benefits, and are widely valued by enterprises. Enterprise cost management gradually to scientific, professional, standardized scale development, its increasingly important role and status. Against this background, it is imperative for Chinese enterprises to ease the pressure of survival caused by rising costs, the pressure of domestic and international competition caused by economic integration, and constantly improve their economic benefits and cost management. In this paper, construction engineering construction enterprises as the research object, by analyzing the construction cost management process of the existing problems, put forward specific cost management process optimization measures in order to better control costs and improve efficiency.