建筑企业发展战略中成本管理的思考

Thoughts on cost management in development strategy of building enterprise

首先叙述了影响企业系统成本的价值流、结构的动因分析和解决途径,其次对建筑企业如何做好项目责任成本管理的三阶段控制进行了阐述,并引证提出企业主官领导对成本管理的重视程度是企业发展战略中成本管理卓越的关键。

The following paper introduces the value flow and structure influenced system cost of enterprise and the solutions, illustrates the way for building enterprise to do well three-step control of responsibility cost management, and points out that the key to do well cost management in enterprise＇s development strategy is how much attention the director pay to cost management.