目标成本管理在公路工程施工项目中的运用试析

Analysis on the Application of Target Cost Management in Highway Engineering Construction Projects

在公路工程施工建设中,成本管理是一项十分重要的工作。从目前情况上来看,在我国的公路工程施工过程中的成本管理方面还存在着很多问题,特别是在运用目标成本管理方面还做得很不到位。在项目实施策划时,就应该引入目标成本管理的理念,做好目标成本的策划,并将目标成本管理贯穿到项目的整个施工实施过程中。本文将简要概述目标成本管理,然后分析目标成本管理的作用,再分析目标成本管理制定与分解的方法,最后再从四个方面分析在公路工程施工项目中目标成本管理的具体措施。

In the construction of highway engineering,cost management is a very important task.Judging from the current situation,there are still many problems in the cost management during the construction of highway projects in China,especially in the use of target cost management.In the project implementation planning,the concept of target cost management should be introduced,the target cost planning should be done well,and the target cost management should be run through the entire construction and implementation process of the project.This paper will briefly outline target cost management,analyze the role of target cost management,then analyze the method of target cost management formulation and decomposition,and finally analyze the specific measures of target cost management in highway construction projects from four aspects.