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成本管理是企业日常经营管理过程中的一项中心工作,在企业生产经营实践过程中起着重要作用。在市场经济迅猛发展的今天,中国经济环境发生了巨变,传统的成本管理思想已不能适应现代成本观念,特别是施工工程行业,在当前的竞争环境下,要得到生存和发展,必须通过加强企业内部成本管理,降低成本,从而使企业度过当前严峻的形势。本文以广东某建筑施工公司为例对该公司成本管理进行分析,从而对施工工程行业在成本管理以及提高管理水平方面提出建议,以促进行业改善管理,加强竞争力。
Cost management is a central task in the daily operation and management of an enterprise and plays an important role in the process of enterprise production and operation. With the rapid development of market economy, China’s economic environment has undergone tremendous changes. The traditional thought of cost management can no longer meet the concept of modern cost. Especially in the construction industry, under the current competitive environment, to survive and develop, Internal cost management, reduce costs, so that enterprises through the current grim situation. In this paper, a construction company in Guangdong as an example of the company’s cost management analysis, construction engineering industry in cost management and improve the management level to make recommendations to promote the industry to improve management and enhance competitiveness.