试论建筑工程项目成本的控制和改进

On the Control and Improvement of the Construction Project Cost

中国加入世界贸易组织后正在进行的经济体制改革、市场竞争正变得越来越激烈,建筑施工企业在当今市场经济条件下的竞争压力越来越大,利润越来越低。想让建筑施工企业在这种环境下无敌,实现可持续发展,必须建立整个过程成本管理的角度来看,加强整个施工过程的成本管理和成本核算,提高成本管理方法等一系列工作。

After China＇s accession to the World Trade Organization,the ongoing economic reform andthe market competition are becoming increasingly fierce. The construction enterprises in today＇s marketeconomy ,are under the conditions of increasing competitive pressure, getting lower and lower profits.ln order to be invincible in this environment and achieve sustainable development, we should be from the point of view of the whole process of costmanagement, to strengthen the cost management and cost accounting of the entire construction process, and improve cost management and so on.