价值工程在电力施工企业成本管理中的应用

Value Engineering Applied in Cost Management of Electric Power Construction Enterprise

阐述了价值工程的基本原理,提出了成本管理观念的转变和管理组织的优化,并根据价值系数,提出了分析成本的动因和改进举措,并以此作为成本决策的依据之一.

Through analysing basic principles of value engineering, the shift to the concept of cost management and the concept of optimization of management organization are put forward. Based on value coefficient, the cause for cost analysis and methods for improvement are offered to be among the factors for cost decision.