机电安装工程的成本管理与控制研究

Research on Cost Management and Control in Mechanical and Electrical Installation Engineering

文章探讨了当前机电安装工程项目成本管理的可行方法,包括作业成本法、目标成本法、成本预算法,并指出了应该遵循的3点基本原则;然后对机电安装工程项目成本管理工作中存在的问题进行了分析;在此基础上,从施工企业角度论述了机电安装工程项目成本管理的优化措施,旨在提高成本管理水平,实现施工企业效益最大化目标。

This paper discusses the current feasible methods of cost management of electromechanical installation projects,including activity-based costing,target costing and cost budgeting,and points out three basic principles that should be followed.Then it analyzes the problems existing in the cost management of mechanical and electrical installation projects.On this basis,it discusses the optimization measures of cost management of mechanical and electrical installation projects from the perspective of construction enterprises,aiming to improve the level of cost management and achieve the goal of maximizing the benefits of construction enterprises.