目标成本控制视阈下路桥项目施工成本控制策略分析  

Analysis on Construction Cost Control Strategy of Road and Bridge Project from the Perspective of Target Cost Control

作　　者：赵雪婷 ZHAO Xue-ting(Road and Bridge International Co.Ltd)

机构地区：[1]中交路桥建设有限公司

出　　处：《当代会计》2022年第18期101-103,共3页Contemporary Accounting

摘　　要：在全球经济一体化背景下,要想推动我国经济蓬勃发展,就要加快城市化建设进程并加强基础设施建设,为群众提供更高质量的生活.路桥工程施工具有周期长、投资量大、回报慢以及施工复杂等特征,我国路桥施工事业进入高速发展期,要抓住机遇、应对挑战.随着现代管理理念与路桥工程的深度融合,路桥施工企业要以成本控制为切入点,提高企业管理水平.文章在目标成本控制理论的指导下,阐述了路桥项目施工成本控制的重要性,分析了经济项目施工成本控制的现存问题,深入研究了成本控制策略,从思想意识、预算编制、管理制度、管理体系等方面总结了有效的策略,旨在将粗放式管理转为精细化管理,切实保障路桥施工企业经济效益、保障群众生命安全.In the context of global economic integration,in order to promote the vigorous development of China's economy,it is necessary to accelerate the process of urbanization and strengthen infrastructure construction to provide people with a higher quality of life.Road and bridge construction has the characteristics of long period,large amount of investment,slow return and complex construction.China's road and bridge construction has entered a period of rapid development,and it is necessary to seize opportunities and cope with challenges.With the deep integration of modern management concepts and road and bridge engineering,road and bridge construction enterprises should take cost control as the starting point to improve the level of enterprise management.Under the guidance of target cost control theory,this paper expounds the importance of construction cost control of road and bridge projects,analyzes the existing problems of construction cost control of economic projects,deeply studies the cost control strategy,and summarizes effective strategies from the aspects of ideology,budgeting,regulatory regime and management system,aiming to help road and bridge enterprise to transform extensive management into delicacy management,effectively protect their economic benefits and the safety of people's lives.

关 键 词：目标成本控制 路桥项目 施工成本 

分 类 号：F275.3[经济管理—企业管理]