摘要
随着社会经济不断发展,建筑施工企业之间的竞争日趋激烈,工程实施时间逐渐缩短,安全压力不断加大,质量要求更高,但利润却在缩水。但是,在建筑施工过程中会产生一系列问题,可能导致成本超标。因此,建筑施工企业要认识到成本控制工作的重要性,有效控制成本,提高资金利用率,从而推动企业有序发展。阐述了建筑施工企业成本控制的要点,分析了建筑施工企业成本控制存在的问题,探讨了优化策略。
With the continuous development of socio-economic landscape,the competition among construction enterprises is becoming increasingly fierce,the implementation time of the project is gradually shortened,the safety pressure is increasing,and the quality requirements are higher,but the profit is shrinking.However,a series of problems arise during the construction of the building,which can lead to excessive costs.Therefore,construction enterprises should recognize the importance of cost control,effectively control costs,improve capital utilization,and thereby promote orderly development of enterprises.This paper elaborates on the key points of cost control in construction enterprises,analyzes the challenges in cost control,and explores optimization strategies.
作者
康玉兰
KANG Yu-lan(Shanxi Installation Group Co.,Ltd)
出处
《当代会计》
2023年第12期103-105,共3页
Contemporary Accounting
关键词
建筑施工企业
成本控制
控制要点
construction enterprises
cost control
key points of control