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在市场竞争激烈的环境下,施工企业能否立于不败之地在很大程度上取决于企业的管理水平。市场价格是由整个市场及社会环境所决定的,当市场价格一定时,企业提高利润、增强竞争力的唯一方法就是降低成本。施工企业降低成本的关键在于加强施工期间的成本控制(包括工程预算、施工核算与控制),但许多施工企业在成本控制上存在着某些严重的问题,文章对此进行了探讨。
In the highly competitive market environment, the construction enterprises can be invincible depends largely on the level of management of enterprises. The market price is determined by the market and the social environment. When the market price is constant, the only way for an enterprise to increase profits and enhance its competitiveness is to reduce costs. The key to reduce the cost of construction enterprises lies in strengthening the cost control during the construction (including project budget, construction accounting and control), but many construction companies in the cost control there are some serious problems, the article discussed.