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笔者最近到广东、天津等省市的部分建安企业进行了一些调查,深切感到在建筑安装企业推行目标成本管理完全必要,它对建筑企业试行内部经济承包,建立以承包为主的多种形式的经济责任制,有着十分重要的意义。传统的实际成本计算方法是一种事后算帐的方法,已经不能满足各建筑企业改革和承包的需要,尤其不能适应建筑市场招标投标激烈竞争的需要。建安企业目标成本是一种预计成本,而不是已经实现的实际成本。一般理解为能够保证企业实现目标利润的那个成本。即:工程的得标标价减去该工程的目标利润所得出的那个成本。建安企业制定目标成本的标准,一般有以下几种方案:
The author recently went to some Jian’an enterprises in Guangdong, Tianjin, and other provinces and cities to conduct some investigations. She deeply felt that it was absolutely necessary for the construction and installation companies to implement target cost management. It piloted internal economic contracting for construction companies and established a variety of forms based on contracting. The economic responsibility system has a very important significance. The traditional method of calculating actual costs is a method of calculating accounts afterwards. It can no longer meet the needs of reform and contracting of various construction companies, and in particular can not meet the needs of fierce competition in the tendering and tendering of the construction market. The target cost of the Jian’an enterprise is an estimated cost, not the actual cost that has been achieved. Generally understood as the cost that can guarantee the company to achieve the target profit. That is, the cost of the project’s bid price minus the project’s target profit. Jian’an companies set the target cost standards, generally the following options: