摘要
成本管理是衡量建筑施工企业经营业绩和企业管理实力的一项综合指标。在激烈的市场竞争条件下,为取得良好的经济效益,获得持续性的竞争优势,建筑施工企业必须加强工程项目成本管理。本文归纳了目前建筑施工企业在工程项目成本管理中存在的问题,提出了加强成本管理能力的相关措施,并列举工程实例进行了分析验证。结果表明,建筑施工企业通过建立成本管控体系,项目实施过程中开源节流,精打细算,可实现有效的成本管理。
Cost management is a comprehensive index of the management performance of construction enterprises. In the fierce market competition, to obtain good economic benefits and sustainable competitive advantage, construction enterprises must strengthen the project cost management. This paper summarized the project cost management status in the construction enterprises, put forward relevant measures, and listed two examples to the analysis and verification. The results show that through the establishment of cost management system and broaden sources of income and reduce expenditure in project implementation process, the construction enterprises can achieve effective cost management.
出处
《价值工程》
2015年第19期17-19,共3页
Value Engineering
关键词
建筑企业
成本
成本管理
construction enterprise
cost
cost management
