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实施施工项目成本管理的原则和措施
引用本文:薛健. 实施施工项目成本管理的原则和措施[J]. 中国市政工程, 2007, 0(1): 56-57
作者姓名:薛健
作者单位:西安市市政工程管理处,陕西,西安,710068
摘    要:施工企业在向社会提供产品和服务的同时,也必须追求自身经济效益的最大化。实行施工项目成本管理是消化市场压价让利因素,实现企业创效创牌的重要手段。实施成本管理必须执行最低成本、全员控制、动态控制、目标控制和责权利相结合等五大原则;采取加强管理人员成本观念,编制目标责任成本,建立完整组织结构,制订运行程序,明确岗位职责,执行考核制度,做好人、材、机费用管理,加强新产品、新工艺、新技术研究推广,做好索赔工作,尽快交工验收等十项措施;注意人员责任清晰划分、目标责任成本合理制定等两点问题。

关 键 词:建筑业  施工企业  成本管理  原则  措施
文章编号:1004-4655(2007)01-0056-02
收稿时间:2006-10-27
修稿时间:2006-10-27

Principle & Methods of Construction Project Cost Management
XUE Jian. Principle & Methods of Construction Project Cost Management[J]. China Municipal Engineering, 2007, 0(1): 56-57
Authors:XUE Jian
Abstract:The construction enterprise also must pursue the biggest benefit for themselves at the same time providing products and service for the society.Practicing the cost management of the engineering construction item can digest the market pressing or benefiting the price factor,and can also carry out the important means that one enterprise creates its benefit and its brand. Practicing the cost management should observe 5 principles such as the lowest cost, total control, kinetic control, aim control and combination of duty,right and benefit. 10 methods are also adopted; there are strengthening cost idea of management personnel, compilation aim duty cost, building the whole structure organization, making running process, clarifing position duty, carrying out examining system, the fee mana- gement of human, material and machine, research & development of new product, method and technique, compensation and completion test. And 2 problems should be emphasized, those are clarifing members' duties and aim duty cost made rationally.
Keywords:building industry   construction enterprise   cost management   principle   methods
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