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施工企业的发展主要靠科技和管理,其中财务管理是企业管理的基础,成本管理是财务管理的核心。施工企业成本管理是指在整个工程项目实施过程中,为确保项目成本控制,在批准的成本预算内所进行的一切管理,在满足工程质量和工期的条件下采取有效措施进行成本管理,可以降低企业成本,达到成本控制的预期目标。施工企业具有工期长、流动强、项目分布广的特点,而且每个工程项目单独核算。成本管理应该是一个全员、全方位、全过程、全环节的管理,需要各部门紧密配合,并结合生产经营实行情况,抓住影响成本费用发生的各个环节,采取责任分解、目标控制、核算考核一系列措施把成本管理工作真正落到实处。
The development of construction enterprises rely mainly on science and technology and management, of which financial management is the basis of business management, cost management is the core of financial management. Construction enterprise cost management refers to the entire project implementation process, in order to ensure project cost control, approved within the cost budget of all the management, to meet the project quality and duration of the conditions to take effective measures for cost management, can reduce Business costs, to achieve the desired goal of cost control. Construction companies have a long duration, strong flow, the project is widely distributed characteristics, and each project separately accounting. Cost management should be a full, all-round, the whole process, all aspects of management, the need for close cooperation with various departments, combined with the implementation of production and operation, to seize the impact of costs and expenses occur in all aspects, to take responsibility for decomposition, target control, accounting A series of measures to assess the true cost-effective implementation of the job.