摘要
针对施工企业在工程建设中实行项目成本管理是企业生存和发展的基础和核心,阐述了施工项目成本管理与控制中存在的主要问题,提出了完善项目成本管理与控制的有效途径,达到增收节支的目的。
Carrying out project cost management by construction enterprises in engineering construction process is the basis and kernel for the existence and development of enterprises. In this paper questions existed in cost management and control of construction projects are pointed out, at the same time corresponding measures are proposed to perfect the management and control of project cost to increase revenue and cut expenditure.
出处
《山西建筑》
2008年第36期247-248,共2页
Shanxi Architecture
关键词
施工项目
成本
管理
控制
construction project, cost, management, control