建筑企業成本管理分析——江都建設集團案例
【摘 要】
我國成功加入WTO后，隨著市場經濟發展，施工企業在任務承攬、施工組織、資產結構、資金運用和經營管理等方面發生了一系列變化，給成本管理帶來了許多新課題，施工企業面臨的市場競爭更加激烈，低成本始終是企業競爭力之本，成本管理乃企業效益之源。建筑企業管理不僅要有事前成本預測還要有事中控制和事后核算分析，完善管理體制，引進先進技術設備和人才，減少質量成本，提高經濟效益。若練內功,采取各種措施降低項目成本,以低于競爭對手的成本進行生產經營,使企業在競爭中立于不敗之地。建筑企業成本管理是根據施工企業的總體目標和項目的實際要求，在工程項目實施過程中，對工程項目進行有效的組織、控制、跟蹤分析和考核管理等活動，以達到強化經營管理，完善項目管理，提高管理水平，創造經濟效益，增強企業市場競爭力的目的過程。當前，建筑企業能否在市場競爭中立于不敗之地，關鍵在于該企業能否提供高質量、短工期、成本低的建筑產品。所以，加強工程項目管理是企業施工管理的核心，是提高企業經濟效益的核心，是增強施工企業競爭力的必由之路。
【關鍵詞】
建筑；成本管理；控制；效益
【Abstract】
China's successful accession to WTO, with the development of the market economy, the construction enterprises in the task of forwarding, construction, asset structure, capital management and operation of a series of changes in management to cost a lot of new issues facing the construction enterprises more intense market competition, low cost is always of the competitiveness of enterprises, cost management is the source of enterprises. Management of construction enterprises not only have to be forecast in advance the cost of something in the control and after the accounting analysis, improve the management system, the introduction of advanced technology equipment and personnel, reduce the quality costs, and increase economic efficiency. If the skills to take various measures to reduce project costs to be lower than the competitor's cost of production and operation, so that enterprises in the competition. Construction enterprise cost management of construction enterprises in accordance with the overall objectives and the actual requirements, the project implementation process, effective project organization, control, analysis and eva luation to track the activities of management in order to achieve enhanced business management, improve project management, raise the level of management to create cost-effective, enhance the market competitiveness of the purpose of the course. At present, the construction enterprises to competition in the market in an invincible position, the key lies in the enterprise can provide high-quality, short duration, low-cost building products. Therefore, the strengthening of project management is the core of construction management is to improve the core of the economic efficiency of enterprises, is to enhance the competitiveness of construction enterprises the only way.
【Keyword】
Construction; cost management; control; benefits
