施工企业建安工程成本考核工作标准化及应用研究  

Research on the Standardization and Application of Cost Assessment of Construction and Installation Projects in Construction Enterprises

作　　者：杨吉星 胡立新[1] YANG Ji-xing;HU Li-xin(China Construction Second Engineering Bureau Ltd.)

机构地区：[1]中国建筑第二工程局有限公司

出　　处：《中国标准化》2024年第6期192-199,共8页China Standardization

基　　金：中国建筑第二工程局有限公司重点课题“中建二局核电厂多项目信息化管理平台”(课题编号:2020ZX170001)资助。

摘　　要：“成本考核”工作是成本管理工作中的重点内容。通过对某施工企业建筑安装工程成本考核工作的调研与分析,发现企业成本考核工作存在的问题,如核算对象定义规则不统一、考核周期随意划分、考核方式选择不当等;借助“建安工程费用项目组成”及“价税分离”的理论基础,针对现存问题及企业管理现状,梳理出企业建安工程成本考核工作的业务流程及各项工作的标准化做法,并举例进行说明。以期助力企业更好地进行项目成本管理,助力企业数字化转型。The work of“cost assessment”is a key aspect of cost management.Through research and analysis of the cost assessment work of a construction enterprise’s construction and installation engineering,this paperfinds that there are problems in the cost assessment work of the enterprise,such as inconsistent rules for defining accounting objects,arbitrary division of assessment cycles,and improper selection of assessment methods;Based on the theoretical foundation of“composition of construction and installation engineering cost items”and“separation of price and tax”,in response to existing problems and the current situation of enterprise management,it sorts out the business process and standardized practices of enterprise construction and installation engineering cost assessment work,and provides examples for explanation,which is expected to assist enterprises in better project cost management and digital transformation.

关 键 词：施工企业 建安工程 项目管理 项目经理部 成本考核 标准化 

分 类 号：TU723.3[建筑科学—建筑技术科学] F203[经济管理—国民经济]