浅谈现代企业制度下施工企业成本管理

Discussing simply the cost management of the construction companies

在竞争日益激烈的市场经济条件下,加强成本管理对于施工企业提高盈利水平具有至关重要的影响。对施工企业成本管理的现状进行了较为系统的分析,认为实行责任成本制度,是施工企业加强成本管理的必然趋势,以此为基础,就施工企业各成本项目如何实施责任成本核算提出了较为具体的意见。

On condition that the competitive market economy, strengthening cost management plays an important part in proving the profitability of construction enterprises. This paper carries on systematic analysis of the current situation about construction company’s cost management, points out that it is an inexorable trend for the construction companies to implement the system of responsibility cost so as to strengthen the cost management. Based on this, it puts forward to suggestions in detail on how to apply responsibility cost to construction company’s cost items.