浅议水电施工企业工程项目成本管理与内部控制

Preliminary discussion on cost management and internal control of hydropower construction enterprises

在激烈的市场竟争中,企业生存和发展至关重要。为此,对目前水电施工企业存在的成本管理意识不强、招投标报价随意、目标成本确立不科学、财务监管不严密以及考核机制不健全等问题进行了梳理;提出了健全和完善企业内部控制机制、强化企业合同管理工作、树立企业全员成本管理观念、全面提高企业财务人员综合素质等相关措施,从而可以提高经济效益,使企业健康稳定可持续的发展。

In the fierce market competition, the survival and development of the enterprise are crucially important. For this reason, the problems of hydropower construction enterprises, such as weak cost management awareness, inappropriate bid quota- tion, unscientific determination of objective cost, lack of effective financial regulatory measures and imperfect assessment mecha- nism etc. , are sorted out and the measures to perfecting the internal control mechanism, strengthening the contract management work, enhancing the cost management awareness of all the staff, improving the overall comprehensive quality of financial staff etc. are put forward to improve the economic benefit and promote the sound and sustainable development of enterprise.