摘要
针对我国施工项目成本管理中存在的认识不足、管理粗放、缺乏可操作的标准和有效的激励机制等主要问题,结合实际,提出了全面成本管理是企业内部全员、全过程、全方位的成本管理,建立、健全完善的成本管理体系应是以上3方面的综合统一的观点,旨在督促强化内部成本管理,促进我国项目成本管理走上规范化的轨道,进而降低项目成本、提高经济效益。
In the light of the main problems existing in our country's construction project cost management such as the insufficient knowledge, the extensive management, the shortage of practicable standards and excitation system, etc., this paper puts forward the opinion that the total cost management should be the one by all employees, in all processes and from all sides within the enterprise, and the establishment and perfection of the cost management system should be the integration and unification of the three aspects. And the aim of the construction project cost management is to supervise and strengthen internal cost management, promote the normalization of our country's project cost management, and reduce the project cost.
出处
《科技情报开发与经济》
2004年第4期239-240,共2页
Sci-Tech Information Development & Economy
关键词
施工项目
成本管理
管理体系
目标成本
construction project
cost management
management system
target cost