摘要
在当前市场经济形势下,建筑施工企业面临来自各行业的竞争,如何能在竞争中取胜,最有效的办法是加强管理,控制施工企业成本,为业主提供质量高、工期短、造价低的建筑产品。针对当前低成本战略,中小型施工企业应从投标阶段开始至施工全过程进行成本管理与控制。
Facing with the economic situation at present,construction enterprises should enforce management,control cost and provide the products of high quality,short period and low price to owners in order to success during industry competition. Toward current low-price strategic,middle and small construction enterprises should carry out the whole process control and management of cost from the bidding stage.
出处
《建筑经济》
北大核心
2008年第S2期81-82,共2页
Construction Economy
关键词
施工企业
成本核算
成本管理
construction enterprise
cost accounting
cost management
