摘要
随着建筑市场竞争的日益激烈、规范,企业间的竞争将逐渐由质量竞争向价格竞争转变。成本是价格构成中最重要的部分,有效地降低成本,就能有效地降低价格。因此,加强成本管理,节支增效,就成为企业长期的经营策略。而成本计划,作为成本管理的重要组成部分,其重要性也就日益突显出来。
The construction market is more drastic and normative. The competition of enterprises changes to price competition from quality one. The cost is the most important part of price structure. Reducing the cost can effectively reduce the price. Therefore, to strengthen the cost management, cut down the expenses and increase efficiency are long- term management tactics. As an important part of cost management,cost planning is more and more important.
出处
《包钢科技》
2007年第B03期50-52,共3页
Science & Technology of Baotou Steel
关键词
成本管理
成本计划
编制原则
制度
cost management
cost planning
arrangement principle
system