摘要
企业间的竞争实质就是成本竞争。项目作为成本中心,是企业效益的源头。因此,对工程项目的成本控制便是企业降低成本的关键环节。工程项目全生命周期成本控制就是从工程项目全生命周期角度出发去考虑项目成本问题,进行项目成本控制,实现工程项目全生命周期总成本的最小化。
The competition among enterprises is actually the competition of cost. As the core. of the cost, project is the source of enterprise benefit. Therefore, the project cost control is the essential link for enterprises to reduce the cost. The project cost control based on its entire life cycle is essentially considering the project cost from the ingle of entire life cycle, it manages to control and minimize the integral cost.
出处
《广西财经学院学报》
2006年第5期67-70,共4页
Journal of Guangxi University of Finance and Economics