联合基数法在施工企业成本控制中的应用研究  

Study on Application of Joint Cardinal Number Method in Cost Control of Construction Enterprise

作　　者：吴斌[1] 沈德才 

机构地区：[1]东南大学经济管理学院,江苏南京210096 [2]江苏省泰州长江公路大桥建设指挥部,江苏泰州225300

出　　处：《建筑经济》2009年第1期37-40,共4页Construction Economy

摘　　要：基于案例研究分析了施工企业成本控制中存在的"基数松弛"现象,结合企业实际提出了改进后的联合基数法。联合基数法的实质是一个项目经理人力资本的激励问题,应该从目标确定、目标考核、奖金提取等方面系统地加以解决。Based on the case study, this paper analyzes the ＂base slack＂ phenomenon existing in the cost control of construction enterprises, and proposes the modified joint cardinal number method combined with the reality. This paper holds that the essence of the joint cardinal number method is the incentive problem of a project manager human capital. Therefore we should systematically deal with it in the view of target determination, target assessment, bonus extraction and so on.

关 键 词：联合基数法 预算松弛 施工企业 成本控制 

分 类 号：F407.9[经济管理—产业经济]