摘要
成本管理应以责权利一致、目标管理、动态控制、开源与节流相结合的4项原则的前提下,推行全面成本管理,坚持项目中标与合理利润的平衡,坚持成本控制与质量、进度的平衡,同时需要合理利用项目目标责任制、合同评审和全员交底、采购成本控制、质量成本控制、结算责任制等方法。
The four basic principles of cost management should combine with responsibility, target management, dynamic control, revenue and cutting expenditure. Landscape enterprise shoud carry out the total cost management, and adhere to the project bid and reasonable profit balance, adhere to quality, schedule and cost control of the balance. the target responsibility system, project contract review and full disclosure, the procurement cost control, quality cost control, settlement responsibility can be used to cost management.
出处
《中国园艺文摘》
2013年第3期73-74,共2页
Chinese Horticulture Abstracts
关键词
全面成本管理
项目目标责任制
采购成本
质量成本
结算责任制
total cost management
project target responsibility system
purchase cost
quality cost
settlement responsibility system