基于成本控制角度的企业定额探讨

On Enterprise Quota Based on Cost Control

本文首先介绍了目前国内企业定额的发展现状,然后从成本控制的角度出发,以某大型施工企业内部发布的企业定额为例,分别从工、料、机、费用四方面简单阐述了目前该企业定额的执行情况,并提出了合理化建议,为下步企业定额的逐步完善和发展提供了好的借鉴。

This paper first introduces the present situation of enterprise quota in China,then from the perspective of cost control,taking the internal released enterprise quota of a large-scale construction enterprise for example,expounds the current implementation situation of the enterprise quota from labor,material,machine,cost,and puts forward some proposals,which provides a good reference for the gradual improvement and development of the enterprise quota.