浅析目标成本管理在公路工程施工项目中的应用

Analysis of the Application of Target Cost Management in Highway Engineering Construction Project

当前我国的公路工程建筑施工市场已逐步建立并迅速发展,在激烈的市场竞争中,公路施工企业的利润空间越来越小,对工程项目的成本管理变得越来越重要。现代施工企业应建立一套适合自身的成本控制的管理模式,而推行目标成本管理无疑是项目控制消耗、降低成本的有效途径。本文从公路施工项目中目标成本管理的应用入手,分析了目标成本管理在公路项目实施过程中的应用环节及实践情况,提出了实际执行中可用的目标成本的控制方法和考核方法,以期保证项目的利润。

Highway engineering construction market has been gradually established and is developing rapidly nowadays in China, under the circumstance of fierce market competition, the profit space of highway construction enterprises becomes narrower and narrower, therefore cost management of engineering project becomes more and more important. In this way, modern construction enterprises should set up a set of cost control management mode suitable for their own enterprises, and the adoption of target cost management is an effective way to control consumption and lower cost of the project. From the application of target cost management in highway construction project, this article analyzes the application steps and practice situations of target cost management in the implementation of highway project, after that it puts forward the avail?able control and assessment methods of target cost in the actual execution in order to guarantee the profit of the project.