谈施工企业工程成本控制  

Study on Project Cost Control of Construction Enterprise

作　　者：张晶[1] 吴淼男[1] 

机构地区：[1]黑龙江大学建筑工程学院,哈尔滨150086

出　　处：《黑龙江水专学报》2008年第3期52-54,共3页Journal of Heilongjiang Hydraulic Engineering College

摘　　要：施工企业在工程成本管理中能否有效的实现工程成本控制是企业能否提高经济效益的关键。工程成本控制是现代成本管理工作的重要环节,是落实工程成本管理目标,实现工程成本计划的有力保证。通过对施工企业建立责任成本制度;加强工、料、机使用费用的管理和技术管理,阐述了工程成本控制的3个有效途径。Whether the construction enterprises could effectively realize the project cost control in the project cost management is the key for the enterprises to enhance the economic efficiency. The project cost control is an important link in modern cost management, and it is also the goal carrying out the project cost management and the powerful guarantee for the realization of project cost plan. In this paper, by establishing the responsibility cost system for the construction enterprise, three effective ways for project cost control is presented from three aspects of enhancing the cost management and the technical management for labor, material and machine.

关 键 词：施工企业 工程成本 成本控制 

分 类 号：F407.9[经济管理—产业经济]