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近年来,不少建设单位在施工过程中缺乏控制,施工成本超出概算,导致投资失控,项目建成后资产投资额过大,投资回收期无限延长,甚至无法收回成本。使得一些原本效益很好的企业在项目建成后却面临困境,步履维艰,甚至成了亏损企业,给投资者和股东造成了巨大的损失。这种现象在国有或国有控股企业中表现尤为明显。本文主要进行工程成本的控制研究。
In recent years, many construction units lack of control during the construction process, the construction cost exceeds the budget estimates, resulting in uncontrolled investment. After the completion of the project, the capital investment is too large and the payback period of investment is extended indefinitely, or even the costs can not be recovered. Making some originally profitable enterprises face difficulties after the completion of the project. They are struggling and even become loss-making enterprises, causing huge losses to investors and shareholders. This phenomenon is particularly evident in state-owned or state-controlled enterprises. This article mainly studies the control of engineering costs.