精益成本管理方法在施工企业的应用  

The Application of Lean Cost Management in Construction Enterprises

作　　者：翟东进[1] 张丽娟[1] 陈轶名[1] 

机构地区：[1]东北电力大学经济管理学院,吉林吉林132012

出　　处：《东北电力大学学报》2009年第1期27-30,共4页Journal of Northeast Electric Power University

摘　　要：建筑市场竞争激烈,赢得竞争胜利的方法之一就是降低施工成本。而精益成本管理方法通过降低施工成本,帮助企业实现其生存、发展和获利的经营目标。首先提出精益成本管理方法的概念,然后解释建筑施工企业实施该方法的具体步骤,并且对实施关键点进行详细说明,最后总结精益成本管理在施工企业的重要作用。One way to win the competition in construction market is to decrease the project cost, The method of lean cost management is able to fulfill the objects of construction businesses to survive, develop, and profit. First, conception of lean cost management is put forward. Then, the steps of how to implement the method in construction enterprises are put forward, and the procedure is interpreted. Moreover, the key-points are emphasized struction Finally, the paper has come to the conclusion that lean cost management is very importance in conbusiness.

关 键 词：施工成本 作业成本 目标成本 精益成本 

分 类 号：F407.9[经济管理—产业经济]