施工企业成本导向预算管理的探析

Researches on Budget Management Based on the Costs of Construction Enterprise

在施工企业中预算管理的核心是成本控制,建立成本导向的预算管理能够为企业项目管理提供更好的控制机制,文章对施工企业预算管理的角色定位,成本导向预算管理体系的构建、在施工企业中的作用,以及预算流程安排等问题进行了分析。

The construction business enterprise should take cost control as the core of budget management, so the establishment of cost-oriented budget system can provide better control mechanisms for the project management. The paper made the preliminary study for the budget management role, construction of cost-oriented budget management system as well as the budget process and other issues, and hopes that through the implementation of scientific and effective management to enhance the meticulous management.