建筑施工企业项目成本控制研究  

The Project Cost Control Research of Construction Enterprise

作　　者：傅承涛[1] 安永芳[2] 

机构地区：[1]延安大学继续教育学院,陕西延安716000 [2]西安文理学院经济管理系,陕西西安710065

出　　处：《延安大学学报（社会科学版）》2007年第2期76-78,共3页Journal of Yan'an University (Social Sciences Edition)

摘　　要：建筑施工企业主要以施工项目为主,项目管理和成本控制水平的高低决定着企业的竞争力。目前建筑施工企业在项目成本控制中存在许多问题,主要表现在经营思想方面、组织管理方面、施工方案上、成本控制的方法与手段等方面,而建筑施工企业要对施工项目实施动态的成本控制,一要设立培训制度、制定定额和预算管理制度、健全原始记录与统计工作制度、建立和健全各项责任制度等为项目成本控制做好制度保障。二要通过建立以项目经理为核心的项目成本控制体系、建立项目成本管理责任制和实施施工项目成本考核等,这是做好项目成本控制的组织保障。The construction enterprise takes constructs project as primarily, the project management and the cost control level height decide the enterprise＇s competitive ability. The construction enterprise has many problems on the project cost control at present, mainly displaying in the management philosophy, organization manages, construction scheme, cost control method and so on. For the construction enterprise implement dynamic cost control for construction project it must be set up the training system, establish ration and budget control system, perfect original note and statistical system, establish responsibility system, as institutional guarantee for cost control. Second, to set up project cost control system, it must take the project manager as core, establish project cost manage system and project cost examine, etc, which are the organizing guarantee for the cost control.

关 键 词：施工项目 成本 控制 

分 类 号：F120.2[经济管理—世界经济]