摘要
实施标准化建设是施工企业提质增效的重要手段,遵循“业财融合、动态管控、精益高效、流程贯通”的原则,从业务流程、成本管理、制度标准等多个维度,将精益理念融入业务全链条,针对工程项目管控关键点,整合资源,创新提出建立大会计模型与标准成本机制,破解“三流合一”难题,实现项目挖潜增效,提升企业标准化水平与项目盈利能力。
Implementing standardized construction is an important means for construction enterprises to improve quality and efficiency,this paper follows the principle of“industry and financial integration,dynamic management and control,lean and efficient,and process flow”,from business processes,cost management,system standards and other dimensions,integrates the lean concept into the whole business chain.For the key points of project management and control,integration of resources,innovatively proposes,establishes a large accounting model and a standard cost mechanism to solve the“three-in-one”problem,realize the potential of the project and increase the efficiency,improve the standardization level of the enterprise and the profitability of the project.
作者
刘祥龙
LIU Xianglong(Rizhao Power Supply Company,State Grid Shandong Electric Power Company,Rizhao 276823,China)
出处
《建筑经济》
北大核心
2022年第S01期733-738,共6页
Construction Economy
关键词
施工安装工程
全链条
标准成本
业财融合
construction and installation engineering
full chain
standard cost
business and financial integration