摘要
在当前社会发展背景下,建筑工程施工已经成为有关部门重点关注的行业,并且在建筑工程行业现代化发展过程中,越来越多的施工企业出现在市场中,导致建筑工程市场陷入激烈竞争中。一些施工企业为拿下项目就会压低价格,但是压低价格施工企业就无法获取高额利润,为有效解决这一问题需要通过有效的成本控制来提高企业经济效益。因此在发展过程中,施工企业就将全面预算管理工作融入到成本控制中,以通过合理的方式将企业经济效益提升,并提高自身行业竞争力。
Under the current social development background,construction engineering construction has become an industry that relevant departments focus on.In the process of modernization of the construction engineering industry,more and more construction companies appear in the market,causing the construction engineering market to fall into fierce competition.Some construction companies will lower the price in order to win the project,but the construction company will not be able to obtain high profits by lowering the price.In order to effectively solve this problem,effective cost control needs to improve the economic benefits of the enterprise.Therefore,in the development process,construction companies will integrate comprehensive budget management into cost control,so as to improve their economic benefits in a reasonable way and improve their own industry competitiveness.
作者
董英芝
DONG Ying-zhi(Sinohydro Bureau 8 Co.,Ltd.,Changsha 410000,China)
出处
《价值工程》
2020年第34期68-70,共3页
Value Engineering
关键词
全面预算管理
施工企业
成本控制
作用
comprehensive budget management
construction enterprise
cost control
function