摘要
在市场竞争激烈的背景下,施工企业整体利润空间降低,只有不断完善成本管理责任制,对施工期间的各项费用加强控制,才能降低成本,提高企业经济效益。施工企业实施有效的成本控制,需要各层管理人员以及员工的紧密配合,尤其是财务部门,要全面加强财务管理,完善成本管理责任制。同时,施工企业还应制定严格的奖惩分明的奖惩制度,定期对全体员工进行业务培训,强化每一位员工的成本和效益认识,做到人人以降低企业成本为己任。
In the context of fierce market competition, the overall profit margin of construction enterprises is reducing. In order to cut down on costs and increase economic efficiency, construction enterprises should constantly improve cost management system and strengthen cost control. To implement effective cost control, construction enterprises need to work closely with the managers at all levels and employees. In particular, the financial departments must strengthen financial management and perfect the cost management accountability system. Mean- while, construction enterprises should develop a strict rewards and punishment system, carry out business training for all employees at regular interval and strengthen each employee's understanding of costs and benefits, so that they will take the idea of reducing business cost as their responsibility.
出处
《商业经济》
2012年第21期46-48,共3页
Business & Economy
关键词
施工企业
成本
控制途径
方法
construction enterprises, cost, control ways, methods