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在社会主义市场经济条件下,市场对社会资源起着基础性配置作用。由于价值规律的作用,企业间的竞争更加激烈,有的施工企业因个别劳动耗费低于社会必要劳动耗费而获利,有的施工企业因个别劳动耗费等于甚至大于社会必要劳动耗费而无利可图。因此作为降低劳动耗费手段的成本控制愈来愈显重要。首先,成本控制是企业增加盈利的根本途径,
Under the conditions of a socialist market economy, the market plays a fundamental role in allocating social resources. Because of the law of value, the competition among enterprises is fiercer. Some construction enterprises are profitable because individual construction costs are lower than the socially necessary construction costs. Some construction enterprises are not profitable because individual construction costs are equal to or even greater than the socially necessary labor costs Figure As a result, cost control as a means to reduce labor costs is increasingly important. First of all, cost control is the fundamental way for enterprises to increase profits.