| 基于目标成本管理的工程总承包施工阶段直接费控制 |
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| 引用本文： | 杨维生.基于目标成本管理的工程总承包施工阶段直接费控制[J].石家庄铁道大学学报(社会科学版),2014(4):60-63. |
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| 作者姓名： | 杨维生 |
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| 作者单位： | 石家庄铁道大学财务处,河北石家庄050043 |
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| 摘 要： | 结合工程总承包项目施工阶段的特点,将施工阶段目标成本管理的重点放在直接工程费的控制上,把施工阶段成本控制目标分解为人工、材料、机械使用费和现场经费的控制,并结合赢得值理论和时间价值理论等针对每部分组成提出了具体的控制措施.
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| 关 键 词： | 目标成本管理 直接费 工程总承包 施工阶段 赢得值 |
Direct Cost Control in Construction Stage of EPC Based on Target Cost Management |
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| YANG Wei-sheng.Direct Cost Control in Construction Stage of EPC Based on Target Cost Management[J].Journal of Shijiazhuang Railway Institute(Social Sciences),2014(4):60-63. |
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| Authors: | YANG Wei-sheng |
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| Institution: | YANG Wei-sheng (Department of Financial Administration, Shijiazhuang Tiedao University, Shijiazhuang 050043, China) |
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| Abstract: | Combing with the characteristics of construction stage of EPC （Engineer, Procure,Construct）, the emphasis of target cost management in construction stage is put on direct engineeringcost control in the paper. The cost control target in construction stage is divided into costs of labor,materials, machinery and site costs. Some specific control measures are put forward for each part ofthe direct costs based on earned value theory and time-value theory. |
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| Keywords: | target cost management direct cost EPC （Engineer Procure Construct） construc-tion stage earned value |
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