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企业经营的目的在于实现创收,在保证产品服务质量的基础上尽可能的降低成本以获得较高利润,从这个侧面来看,成本是决定企业效益的一大关键因素。对建设项目而言,要进行高效的管理,只有管理上下功夫、靠管理出效益,因此项目管理的本质和核心是对施工成本进行管理。本文分析了施工企业成本管理基本流程,并总结施工企业成本控制的主要问题,提出了解决施工企业成本控制主要问题的对策。
The purpose of business is to achieve revenue, in ensuring the quality of products based on the lowest possible cost to obtain higher profits, from this perspective, the cost is a key factor in determining the effectiveness of business. For construction projects, to carry out efficient management, only management efforts, rely on the management of efficiency, so the essence of project management and core is to manage the cost of construction. This paper analyzes the basic process of cost management in construction enterprises and summarizes the main problems of cost control in construction enterprises and puts forward the countermeasures to solve the main problems of cost control in construction enterprises.