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随着世界经济的一体化,市场环境瞬息万变,经营条件日益复杂,施工企业面临着来自国内外的竞争压力。优胜劣汰是市场竞争的基本法则,施工企业要求生存、谋发展,就必须强化成本管理,采取各种措施降低成本,以其成本优势参与市场竞争。本文就施工企业目标成本管理模式、步骤、环节及方法进行更为深入、细致地探讨。
With the integration of the world economy, the market environment is rapidly changing, operating conditions are increasingly complex, construction companies are facing competitive pressures from home and abroad. Survival of the fittest is the basic law of competition in the market. When a construction enterprise demands survival and development, it must strengthen cost management and take various measures to reduce costs and participate in market competition with its cost advantage. In this paper, the construction enterprises target cost management, steps, links and methods to conduct a more in-depth and meticulous discussion.