摘要
部分建筑企业对工程成本管理意识不强,人员素质不高,责任心不强,材料管理不严,浪费现象严重,成本核算留于形式,是造成企业经济效益低下的重要原因之一,只有选择好承包方,建立和完善项目成本核算管理体制,加强施工成本的监督力度,提高承包方班子的整体素质,认真履行经济合同,加强材料管理,是企业降低成本,提高经济效益,提升企业整体竞争力的根本。
One of the reasons of causing low economy efficiency of enterprise is weak sense of cost management of item from part of the construction enterprises,low personnel quality, bad sense of responsibility, instrict management of materials, serious waste and superficial cost accounting. If only choosing contractor, building and perfect management system of cost accounting of item, strengthening the supervi- sion of construction cost, improve the quality of contractor, seriously fulfilling the contract and enhansing material management, the enterprise should decrease the cost, improve economic efficiency and completely enhance the competition.
出处
《福建建筑》
2006年第5期175-176,共2页
Fujian Architecture & Construction
关键词
加强成本管理
提高效益
竞争力
Intensifying the Cost Management , Enhance Efficiency, Competition