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中外建筑企业项目成本控制比较研究——兼谈建筑企业项目成本控制体系和公司财务的整合 被引量:3

A Comparative Research of Project Cost Control in Chinese and Foreign Construction Enterprises——A Concurrent Discussion of Integration of Project Cost Control System and Corporate Accounting System of Construction Enterprises
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摘要 随着建筑市场的日趋成熟,建筑施工企业在建筑项目上的竞争愈加激烈,项目的利润空间越来越小。这就要求各施工企业加强自身的成本控制,降低成本,向管理要效益,争取利润的最大化。本文拟分析和比较中外建筑企业在项目成本控制方面存在的差异,以期能改进我国建筑企业的项目成本控制体系,使其更具竞争力。 As construction market becomes mature, the competition among construction enterprises in construction projects is becoming increasingly fierce, which results in low profit for all construction companies. This requires construction companies to enforce their cost control, lower the cost, and gain profit from management and try to maximize their profit. This paper analyzes and compares the differences in project cost control in Chinese and foreign construction companies, hoping to improve the project cost control system of the construction enterprises of our country and make them more competitive.
作者 王晓梅
出处 《经济经纬》 CSSCI 北大核心 2007年第2期84-86,共3页 Economic Survey
关键词 建筑企业 项目管理 成本控制 construction enterprise project management cost control
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参考文献5

  • 1梁监.国际工程施工经营管理[M].北京:水利电力出版社,1996.
  • 2Frank Harris and Ronald Me Caffer. Modern Construction Management (4th Edition) [ M ]. London, U. K. : Blackwell Science Ltd, 1995,108 - 109.
  • 3Project Management Institute. A Guide To The Project Management Body of Knowledge (2000 Ed edition) [ M ]. Project Management Institute, Newtown Square, PA 19073 -3299 USA, 2000.
  • 4Philip F. Ostwald. Construction Cost Analysis and Estimating[M]. USA: Prentice-Hall, Inc, 2000, P284.
  • 5Harold Kerzner. Applied Project Management [ M ]. USA :John Wiley & Sons, Inc. 2000.

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