摘要
建筑施工企业的财务成本管控对于企业而言有着非同小可的意义,是企业形成如火如荼发展态势的又一必争高地。事半功倍的成本管理和控制能使企业人员的成本管理意识日益见长,优化各项资源配置,减轻企业在当前激烈的市场竞争中可能会面对的内外部风险,提升企业管理的效用。本文对建筑企业在成本管理过程中有待进一步完善的劣势进行研究,有的放矢的提出具体的优化对策,认为建筑企业可通过更新管理理念、进行全过程成本管理、完善信息化建设等方式提升其成本管理和控制的能力。
Financial cost control is vital for construction companies to achieve high-speed development.Effective cost control and management can help staff raise cost management awareness,optimize resource allocation,reduce possible risks brought out by fierce market competition,and promote the effectiveness of enterprise management.This paper focused on the shortcomings of the cost management process in construction companies,then proposed corresponding optimization measurements.We suggested that,companies could improve their abilities of cost management by updating management concepts,carrying out whole process cost management and perfecting informatization construction.
作者
杨亦楠
YANG Yi-nan(Finanacial Department,Xiamen Jinyuan Investment Group Co.,Ltd,Xiamen 361000,China)
出处
《山西财经大学学报》
CSSCI
北大核心
2021年第S02期32-34,共3页
Journal of Shanxi University of Finance and Economics
关键词
建筑施工企业
财务
成本管控
成本核算
监督管理
construction enterprises
finance
cost control
cost accounting
supervision and management
