摘要
在市场经济中,项目的成本控制不仅在整个项目管理中,而且在整个企业管理中都有着重要的地位。当承包商通过投标竞争取得工程,签订合同,同时确定了合同价格,他的工程经济目标完全通过成本控制实现。项目的成本控制是成本管理的同义词,包括了一切降低成本的努力。它既包括生产阶段的产品制造成本的控制,也包括产品开发设计成本的控制,同时还包括产品的使用成本、维护保养成本和废气处理成本等一系列与产品有关的所有企业资源耗费的控制。本文从如何降低成本的角度,论述成本控制的含义和意义,指出成本控制在我国企业中存在的一系列问题,并提出实现成本控制应采取的几项措施。
In a market economy,the project cost control,not only in the entire project management,and management across the enterprise has an important position. When the contractor to obtain projects through competitive bidding, contracting,while identifying contract price,he works full economic goals achieved through cost control. Project cost control is synonymous with cost management, including all efforts to reduce costs. It includes the production phase of the manufacturing cost control, including product development and design cost control, Also includes use of the product cost,maintenance cost and the cost of gas and a series of product-related cost control of all enterprise resources. In this paper,how to reduce the cost point of view,discussion of the meaning and significance of cost control,cost control that exists in China's enterprises in a range of issues,and propose to achieve several cost control measures should be taken.
出处
《福建建材》
2011年第7期94-95,107,共3页
Fujian Building Materials
关键词
成本控制的意义
问题
措施
the significance of cost control
problems
measures