建筑施工企业工程项目广义成本管理研究

Research on the Generalized Project Cost Management of Construction Enterprises

工程项目成本管理是建筑施工企业成本管理的核心。工程项目成本有狭义和广义之分,狭义的工程项目成本管理由项目部负责,广义的工程项目成本管理由企业管理层统筹。建筑施工企业应当通过改进工程项目成本管理现状,加强对广义的工程项目成本进行研究,构建可持续的责权利相匹配的工程项目成本管理体系,加强技术管理和现代信息技术应用,强化管理手段,控制或降低工程项目隐性成本、总体成本和社会成本,从而提高经济和社会效益。

Cost management of engineering project is the core of cost management in construction enterprises. The cost of engineering project falls into two categories of a narrow one and a broad one. The project department is responsible for the cost of engineering project in a narrow sense. The cost of engineering projects in a broad sense is integrated by the management of the enterprise. Construction enterprises should strengthen the study of the cost of engineering projects in a broad sense. Through the analysis of the cost management status of the engineering projects, the construction project cost management system should be constructed to match the sustainable responsibility and the benefit of the engineering projects, to strengthen the technical management and the application of information technology, to improve the management section and to control or reduce hidden costs, overall costs and social costs of projects, and improve economic efficiency of enterprises.