施工企业成本管理和控制的途径探讨

Discussion on the Way of Cost Management and Control in Construction Enterprise

伴随建筑市场的进一步对外开放以及社会主义市场机制的不断完善,在以追求效益最大化的建筑企业而言,成本管理和控制是企业效益实现的重要手段,成本管理和控制的途径又是成本管控的重中之重,本文从这一角度出发,从工程投标阶段的成本控制、合同管理、成本管理指标量化、建立健全奖惩机制、人工成本、机械费用、材料费用等多方面、多角度的对于成本管理和控制的途径进行了探讨。

With the further opening up of construction market and continued perfection of socialist market mechanism, cost management and control are the important means of the realization of enterprise＆#39;s efficiency for the construction enterprise which aims at pursuing the maximum and immediate benefit, and also a priority for the cost control. From such a perspective, this thesis explores the way of cost management and control on several aspects, such as cost control in the project bidding period, contract management, index quantification for the cost management, perfection of incentive mechanisms, labor costs, machinery costs, and material costs.