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施工企业在整个的经营发展过程中,物资成本为最主要的成本,施工企业要想达到良好的内控效果,就要加强对物资成本的管控,然而,这些物资成本主要来自于采购时期与施工现场,只有积极把握这两个环节,主动加强这两个环节的成本管理,才能真正实现施工企业成本管理,加强施工企业内控,全面提高施工企业管理效益,提升其经济效益。本文从采购与现场管理两方面分析了施工企业物资成本管理的有效方法。
In the whole process of business development, the cost of materials is the most important cost. In order to achieve good internal control effect, construction enterprises should strengthen the control over the cost of materials. However, the cost of these materials comes mainly from the procurement period and the construction site Only by actively grasping these two links and actively strengthening the cost management in these two aspects can we truly realize the cost management of construction enterprises, strengthen the internal control of construction enterprises, improve the management efficiency of construction enterprises in an all-round way and enhance their economic benefits. This article analyzes the effective methods of material cost management in construction enterprises from two aspects of procurement and on-site management.