项目管理的构成及发展

Structure and Evolution of Project Management

市场经济中,传统的成本管理思想已不能适应现代成本理念,现代企业成本管理的内容不仅仅是孤立地降低成本,而应立足于整体战略目标及企业外部环境,从成本与效益的对比中寻找成本最小化。随着我国经济的高速发展和现代化进程的加快,一大批事关国计民生和国家声誉的为世人所瞩目的国家级重大科技工程纷纷立项上马或将要上马。显而易见,这类项目本身"意义重大,投资巨大,内涵宽深,环境复杂,影响深远",尤其是我国加入WTO,中国的企业开始直接面对众多国际化的企业,竞争日趋激烈。中国的企业要想在这种激烈的竞争中生存和发展,必须加强企业的成本管理,强调现代成本管理观念。

Traditional concept of cost management does not fit modern ones any longer, for cost management of modern enterprises should be based on overall strategy target and outside environment and seek minimized cost in the balance of cost and benefit rather merely focusing on cost reduction. With fast development of our economy and fast progress of our modernization, many major national science and technology engineering projects have started or will start soon, which are related to our country＇ s development and reputation as well as our people＇ s life, and attract world attention. Such projects are obviously very meaningful, require a big investment, involve many aspects, are complex to accomplish, and have a long influence. Chinese enterprises started to face many international corporations and have fiercer competition since China jointed WTO. It is essential for Chinese enterprises to enhance their senesce of cost management and strengthen their cost control if they want to survive and develop in the competition.