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作 者:豆培 胡海力[1] 马跃龙 田敏敏 DOU Pei;HU Haili;MA Yuelong;TIAN Minmin(China Railway Group Limited Engineering Economics Research Institute,Beijing 100000)
机构地区:[1]中国中铁股份有限公司工程经济研究院,北京100000
出 处:《铁路工程技术与经济》2023年第6期1-4,19,共5页Railway Engineering Technology and Economy
摘 要:建设企业内部定额体系一直是特大型综合建筑企业关注的重点工作。当前,各特大型综合建筑企业的内部定额主要是以劳务(专业)分包限价、物资采购指导价格、机械购置(租赁)指导价格等形式表现,且分散在各个独立的业务部门,系统性和协同性不强,存在“碎片化”“零散化”“浅表化”现象。就如何建立更加科学合理和适用有效的企业内部定额体系,助力经营决策和企业管理,提升市场竞争力,各特大型综合建筑企业均在不断找寻方法、探索路径。本文依托企业管理实践,分析了目前建筑企业内部定额体系建设的现状,阐述了企业内部定额体系的基本原则、主要内容、体系构架,为特大型综合建筑企业内部定额体系建设提供借鉴。The internal quota system of construction enterprises is the key task of the super-large comprehensive construction enterprises.At present,the internal quota of each super-large comprehensive construction enterprise is mainly expressed in the form of the labor(professional)subcontract price limit,the material purchase guiding price,the machinery purchase(lease)guiding price,etc.It is scattered in each independent department business system,which leads to weak systematic and synergy and causes the“Fragmentation”,“Scattered”and“Superficial”phenomenon.To establish a more scientific,reasonable,and effective enterprise internal quota system,improve business decision-making and enterprise management,and enhance market competitiveness,all large-scale integrated construction enterprises are constantly looking for ways to explore more possibilities and solutions.Based on the practice of enterprise management,this paper analyzes the present situation of construction enterprise internal quota system structure,and elaborates the basic principles,key elements,and system framework of enterprise internal quota system,which super-large comprehensive construction enterprises could benefit from when they setup the internal quota system.
关 键 词:建筑企业 内部定额 体系建设 消耗量定额 费用定额 指标定额
分 类 号:TU723.34[建筑科学—建筑技术科学]
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