建筑企业成本管理中人材机盈亏平衡点的探究

Research on the Break Even Point of Human Resources and Machinery in the Cost Management of Construction Enterprises

建筑企业成本管理的质量、技术手段和方法,对增加企业利润、提高竞争力具有重要意义。在建筑行业向数字化建造管理、大数据平台分析等精细化项目管理转型升级中,粗犷式管理势必降低建筑企业效益。以建筑施工阶段成本管理中,占比最大的人工费、材料费和机械费入手研究,以盈亏分析模型作为辅助企业成本管理的工具,计算人材机盈亏平衡点,提高成本管理效率。

The quality,technical means and methods of cost management in construction enterprises are of great significance to increase enterprise profits and improve competitiveness.In the transformation and upgrading of the construction industry to sophisticated project management such as digital construction management and big data platform analysis,rough management is bound to reduce the benefits of construction enterprises.Starting with the labor cost,material cost and machinery cost,which account for the largest proportion in the cost management of the construction stage,the profit and loss analysis model is used as a tool to assist enterprises in business decision-making,calculate the profit and loss balance point of human resources and machinery,and improve the efficiency of cost management.