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谈施工项目成本管理中的成本计划
引用本文:陈轶青.谈施工项目成本管理中的成本计划[J].包钢科技,2007,33(B03):50-52.
作者姓名:陈轶青
作者单位:中国二冶金属结构安装工程公司,内蒙古包头014010
摘    要:随着建筑市场竞争的日益激烈、规范,企业间的竞争将逐渐由质量竞争向价格竞争转变。成本是价格构成中最重要的部分,有效地降低成本,就能有效地降低价格。因此,加强成本管理,节支增效,就成为企业长期的经营策略。而成本计划,作为成本管理的重要组成部分,其重要性也就日益突显出来。

关 键 词:成本管理  成本计划  编制原则  制度
文章编号:1009-5438(2007)S0-0050-03
修稿时间:2006-11-28

Discussion on Cost Planning about Construction Cost Management
CHEN Yi- qing.Discussion on Cost Planning about Construction Cost Management[J].Science & Technology of Baotou Steel(Group) Corporation,2007,33(B03):50-52.
Authors:CHEN Yi- qing
Affiliation:Metal Structure Co. of Second Metallurgical Construction Co. Ltd. of China, Baotou 014010, Nei Monggol, China
Abstract:The construction market is more drastic and normative. The competition of enterprises changes to price competition from quality one. The cost is the most important part of price structure. Reducing the cost can effectively reduce the price. Therefore, to strengthen the cost management, cut down the expenses and increase efficiency are long- term management tactics. As an important part of cost management,cost planning is more and more important.
Keywords:cost management  cost planning  arrangement principle  system
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