目标成本管理视域下的路桥施工项目成本控制对策分析  

Analysis of the Cost Control Countermeasures of Road and Bridge Construction Projects Under the Target Cost Management Horizon

作　　者：刘天洋 LIU Tian-yang(Hubei Trading Beijing-Hong Kong-Macao Expressway Reconstruction and Expansion Project Management Co.Ltd.,Wuhan 430000,China)

机构地区：[1]湖北交投京港澳高速公路改扩建项目管理有限公司,武汉430000

出　　处：《工程建设与设计》2022年第14期250-252,共3页Construction & Design for Engineering

摘　　要：为探索有效管控路桥施工项目成本的路径,解决路桥施工项目成本管理难度大的问题,论文提出目标成本管理视域下的路桥施工项目成本控制方法,并重点从目标成本预测、成本计划、目标分解、成本控制、成本核算、成本分析以及绩效考核7个方面展开研究,探讨路桥施工项目目标成本管理的内容与方法。In order to explore ways to effectively control the cost of road and bridge construction projects and solve the difficult problem of cost management of road and bridge construction projects, the paper proposes a cost control method of road and bridge construction projects from the perspective of target cost management, and focuses on the research from seven aspects of target cost prediction, cost planning, target decomposition, cost control, cost accounting, cost analysis and performance assessment, and discusses the content and method of target cost management of road and bridge construction projects.

关 键 词：目标成本管理 路桥施工项目 实施原则 方法 对策 

分 类 号：F406.72[经济管理—产业经济] U415[交通运输工程—道路与铁道工程]