摘要
随着我国经济体制改革的进一步深入,市场对企业管理的要求也越来越高。近年来建筑安装市场竞争日益激烈,特别是由于市场机制不够完善,招投标价格偏低,致使企业经济效益下滑,严重危及施工企业的生存和发展,这就迫使施工企业不断地改进成本管理。实际上,很多施工企业并非没有意识到成本管理的重要性,然而,实施低成本战略的口号喊了多少年,目标成本制定了不知多少个,而工程成本始终没有降下来。究其原因是光喊低成本战略,而缺乏低成本战术;制定的成本管理目标,缺乏可操作性,使目标最始终无法实现。
with the deepening of economic refomm in our country＇, there are increasing requirements on business management imposed by the market. In recent years, the increasingly fiercer competition in construction and installation market, especially imperfection of market mechanism and lower bidding prices have lead to decrease of economic benefits of the business, which endangers survival and development of construction enterprises and hence forces them for continuous improvement on cost management. In fact, many construction enterprises do have realized the importance of cost management, however there is limited decrease in project cost in despite of years of verbal emphasis on low cost strategy implementation and numbers of target cost plans prepared. The reasons behind them tire lower cost strategy sIogan without support of low cost tactics and lack of feasibility in preparing cost management target, which end up with unachievable target.
出处
《电力技术经济》
2005年第5期46-49,53,共5页
Electric Power Technologic Economics
关键词
施工企业
工程成本管理
施式预结算
目标责任成本
construction enterprise
project cost management
construction budgeting and settlement
targeted liability cost
