项目成本管理在施工企业中的应用

Application of Project Cost Management in Construction Enterprises

项目成本管理是企业对成本进行全面管理的有效手段,也是企业获取利益的重要途径之一。当下建筑行业发展快速,行业间竞争激烈,且建筑产品不同于其他销售产品,具有周期长、价格高、风险大等特点,使得施工企业的效益受到影响。要获得良好的经济效益和社会效益,提升企业项目成本管理的能力是必不可少的。文章在梳理项目形成各阶段影响项目成本的因素的基础上,进一步探讨了如何结合业务层管理、内部控制、内部审计提升成本管理的效果,以供参考。

Project cost management is an effective means for enterprises to comprehensively manage costs, and it is also one of the important ways for enterprises to obtain benefits.At present, the construction industry is developing rapidly,and the competition among industries is fierce. The construction products are different from other sales products,with the characteristics of long cycle, high price and high risk, which affect the benefits of construction enterprises. To obtain good economic and social benefits, it is essential to enhance the ability of enterprise project cost management.On the basis of combing the factors affecting the project cost at each stage of project formation, this paper further discusses how to improve the effect of cost management by combining business management, internal control and internal audit for reference.