摘要
建筑施工企业目前面临着激烈的市场竞争,建筑业盈利空间不断下降,要想在竞争中站稳脚跟,其重要途径就是在工程项目内部加强成本管理。项目成本管理贯穿工程建设自招标阶段至竣工验收的全过程,它是企业全面成本管理的重要环节。本文论述了施工企业项目成本的内容和目标,分析了成本管理中存在的问题,并提出了相应的对策。
Construction enterprises are facing with fierce market competition, the profit space in constructionindustry continues to decline. In order to gain a firm foothold in the competition, it is important to strengthenthe cost management in the interior of engineering projects. Project cost management is an important part of theoverall cost management of enterprises with runs through in the whole process of the project construction fromthe tender stage to the completion of acceptance. This paper discusses the content and objectives of projectcost in construction enterprises, analyzes the existing problems in the cost management, and puts forward cor-responding countermeasures.
出处
《华北科技学院学报》
2014年第6期118-120,共3页
Journal of North China Institute of Science and Technology
关键词
施工企业
工程项目
成本管理
成本控制
construction enterprises
engineering projects
cost management
cost control