浅议施工企业项目工程成本控制
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摘要
建筑企业的竞争就是成本的竞争,而工程项目成本是施工单位成本的核心内容,是施工企业效益的源头。文章从项目成本控制的战略思想、项目成本控制原则和项目成本控制的基本方法3个方面详细论述了如何进行企业项目工程成本控制,使施工企业获得最大化利润
The competition of the construction enterprises lies in the cost competition . And while the building cost is the core of the total cost , it is also the origin of the benefits for the construction enterprises . The paper discusses in details from the three aspects of the strategy, the controlling principle , and the basic methods of the building cost as how to exercise building cost control to make the most profound profit for the construction enterprises .
引文
[1]唐·R·汉森,莫文·金.管理会计[M].北京:经济出版社,2004.
    [2]贺南轩.成本会计学[M].广州:暨南大学出版社,1999.
    [3]吴涛.施工项目经理工作手册[M].北京:地震出版社,1998.
    [4]财务总监(CFO)资格认证教材.企业战略[M].北京:中信出版社,2004.

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