摘要
建筑行业门槛低,市场竞争激烈,利润不断摊薄。施工企业面临严竣经营形势,唯有强化成本管理,增收节支,才能在经营活动中有所收获。该文通过对建筑公司在企业及项目部两级成本管理方面的制度、规则及策略进行分析,总结了施工企业在市场经济条件下成本管理方面的部分经验,对施工企业提高市场竞争力和经济效益将有一定的借鉴作用。
The threshold of building industry is low,the market competition is fierce and the profit is continuously apportioned.The construction enterprises are facing the severe business posture.Only to strengthen the cost management,increase the income and save the payout,the enterprises can gain achievements in the business activities.The article analyzes the system,rule and strategy of the cost management between the enterprise and project of the building company,sums up some experience of cost management of the construction enterprise under the condition of the market economy,which have some reference for the construction enterprise to enhance the market competition force and economical benefit.
出处
《城市道桥与防洪》
2010年第8期207-210,共4页
Urban Roads Bridges & Flood Control
关键词
施工企业
成本管理
成本控制
内部预算
construction enterprise,cost management,cost control,inner budget