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目标成本管理是一项贯穿于施工组织与管理全过程的系统工程,它一般包括成本策划、目标测算、目标下达和分解、过程核算、成本分析、成本核查、效益评估和考核等环节。实施目标成本管理是消化市场压价让利因素,实现企业创效创牌的重要手段,是控制消耗、降低成本的有效途径。通过本文的研究,希望能够给施工企业提供一些成本管理的方法和模式,通过目标成本在施工项目中的应用,起到节约项目成本,提高其经济效益的目的,以促进施工企业的发展和壮大。
Target cost management is a systematic project that runs through the whole process of construction organization and management. It generally includes such aspects as cost planning, target measurement, target release and decomposition, process accounting, cost analysis, cost verification, benefit evaluation and assessment. The implementation of the target cost management is to digest the market price factors, to achieve business innovation is an important means of creating a brand, is to control consumption and reduce costs an effective way. Through the research in this paper, I hope to provide some cost management methods and modes for construction enterprises. Through the application of the target cost in construction projects, it can save the project cost and increase the economic benefits of construction projects so as to promote the development and expansion of construction enterprises .