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建筑施工企业的成本管理探析
引用本文:孙秋玲,田杰.建筑施工企业的成本管理探析[J].河北建筑科技学院学报(社会科学版),2010(1):29-30.
作者姓名:孙秋玲  田杰
作者单位:[1]中煤涿州建筑工程公司,河北涿州072750 [2]北京北辰实业股份有限公司,北京100101
摘    要:文章从当前的建筑市场现状入手,阐述了建筑施工单位企业成本管理的内涵,分析了现行成本管理模式中存在的问题。并联系国际管理体系的思想和方法推行一套符合国内实际的成本管理措施,包括推行全面的成本管理、建立可测量的目标分解、加强考核和奖惩、明确各有关部门的职责和权限、建立严密的成本管理体系、加强成本管理的全过程控制并推行信息化管理等一系列的措施,从而使建筑施工企业的成本管理更加有效,更加适应市场发展的要求。

关 键 词:建筑施工企业  成本管理  全员参与  科学管理

Discussion on cost management construction enterprise
SUN Qiu-ling,TIAN Jie.Discussion on cost management construction enterprise[J].Journal of Hebei Institute of Architectural Science & Technology(Social Science Edition),2010(1):29-30.
Authors:SUN Qiu-ling  TIAN Jie
Institution:1.Coal Industry Construction Corporation,Zhuozhou 072750,China;2.Bejing Beichen Indrustry Co.Ltd,Beijing 100101,China)
Abstract:At this artictle's beginning through analyse the present situation of our home construction market and the problems that we must to face.I want to emphasis the importance of cost management to our construction enterprise.Then through to analyse the problem that emerged from our traditional cost management system,I want to find several shortcomings.Next,by introduce several corresponding forigen popular theories and ideas;I try to provide several efficient sloutions for our cost management.These theories and methods mainly include: carry out all process and detail cost control;establish a series of goal which can be assessed and checked by date;enforce institution of assessement.Reward and punishment;differentiate duty and authority for every department of enterprise;To establish a efficient information system first.
Keywords:construction enterprise  cost management  all staff participation  scientific management  
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