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水电施工企业成本管理与控制
引用本文:张之梁.水电施工企业成本管理与控制[J].山西水利科技,2014(3):94-96.
作者姓名:张之梁
作者单位:山西省水利建筑工程局山西太原030006
摘    要:水电施工企业应提高全员成本管理意识,制定合理的成本计划,加强施工过程中人工费、主要材料和周转材料费、机械使用费等各项费用支出控制,定期进行成本核算,把影响工程成本的各项费用控制在计划范围内,以降低工程施工成本,提高水电施工企业经济效益。

关 键 词:成本管理  计划  目标  成本控制

Brief Talk about Cost Management and Control of Hydropower Construction Enterprises
ZHANG Zhi-liang.Brief Talk about Cost Management and Control of Hydropower Construction Enterprises[J].Shanxi Hydrotechnics,2014(3):94-96.
Authors:ZHANG Zhi-liang
Affiliation:ZHANG Zhi-liang
Abstract:Hydropower construction enterprises should enhance cost management awareness of the entire personnel; develop a reasonable cost plan; strengthen cost control of labor cost, main material and revolving materials cost, expenses of using construction machinery during construction; account cost at fixed period, control expenses that affect the cost of engineering within the plan scope, so that the constructing cost could be reduced, and the economic benefit of hydropower construction enterprises could be enhanced.
Keywords:cost management  plan  target  cost control
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