随着市场经济的发展与完善,冶金行业建造施工企业由于自身产权机制存在弊端,摊子大,负担重,其利润增长与保持面临着严峻考验。为提高建造施工企业利润水平,增强其行业竞争力,除实行产权改革、建立健全治理结构之外,有必要从内部角度加强运营成本管理,具体从施工直接成本与间接成本方面进行成本控制与管理。 With the development and improvement of the market economy, the construction and construction enterprises in the metallurgical industry are faced with severe tests of their profit growth and maintenance due to the drawbacks of their own property rights mechanisms, large scale and heavy burden. In order to improve the profitability of construction enterprises and enhance their competitiveness in the industry, it is necessary to strengthen the operation cost management from the internal point of view, in addition to implementing property rights reform and establishing and improving the governance structure. The cost control and management should be specifically carried out in terms of construction direct costs and indirect costs .