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水电施工中的目标成本管理是为实现各部门各单位管理者的成本责任,提高管理者的成本意识,制定目标成本,并通过一系列活动提高成本效率的管理工作。水电施工企业远离城镇,远离市场、信息不灵、观念落后,使水电建设中成本管理存在不少问题。如:管理粗放、物耗高,重产值轻效益,内部结算价与市场价严重脱节等。要改变水电施工企业落后状况,必须建立现代企业制度,建立起“模拟市场核算,实行成本否决”的机制。做到:使价格反映市场要求;分解内部结算价,层层分解落实,实行全员,全过程管理;严格考核,实行成本否决;加强目标成本分析预测;变粗放型经营为集约型经营等。
The goal of hydropower construction cost management is to achieve the cost responsibility of managers in all departments and units to improve the cost awareness of managers, set goals and costs, and through a series of activities to improve cost-effective management. Hydropower construction enterprises away from the town, away from the market, the information is not working, backward concepts, cost management in the construction of hydropower there are many problems. Such as: extensive management, material consumption is high, the value of light output benefits, the internal settlement price and the market price severely out of line. To change the backwardness of hydropower construction enterprises, we must establish a modern enterprise system and establish a mechanism for “simulating market accounting and implementing cost repression”. To: make the price reflect the market requirements; decomposition of the internal settlement price, layers of decomposition and implementation, the implementation of full, the whole process of management; strict examination, the implementation of cost veto; strengthen the target cost analysis and forecasting; extensive management of intensive operations.