项目施工成本管理中的目标成本

Target cost in the management of construction cost

通过对项目施工成本中目标成本的说明和现代企业成本管理理论中成本企画理论的阐述与比较分析 ,说明在我国的建筑施工过程中 ,目标成本的制定和执行 ,对施工项目成本控制的重要意义 .指出广大施工企业要想在激烈的竞争中取胜 。

This article shows the target cost in construction cost and elaborates a famous cost theory at present target cost, by which it emphasizes the importance of the setting and performance of target cost during cost control in construction. Also it implies that the companies want to be successful in the severe competition must pay attention to the target cost.