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成本管理是施工企业项目管理的主要内容。成本控制是成本管理的重要环节,为了切实做好成本控制工作,施工企业除了加强成本核算、内部审计等工作外,还要从制度、组织、实施、服务等方面去把握。笔者根据多年进行施工项目成本核算的实践,从成本控制原则的理论支持到成本控制的有效途径两大方面、10个观点对施工企业成本控制进行深入分析。为施工企业成本管理提出了较好的交流平台。
Cost management is the main content of project management for construction companies. Cost control is an important part of cost management. In order to do a good job of cost control, construction companies must grasp the aspects of system, organization, implementation, and services in addition to strengthening cost accounting and internal auditing. According to the practice of cost accounting of construction projects for many years, the author analyzes the cost control of construction companies in two aspects, 10 aspects, from the theoretical support of cost control principles to the effective way of cost control. For the construction enterprise cost management put forward a better exchange platform.