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当前,随着市场经济的发展,建筑施工企业面临着激烈的市场竞争,企业能否在市场竞争中立于不败之地,关键在于企业能否为社会提供质量高、工期短、造价低的建筑产品。由此可见项目的成本管理成了项目施工管理的核心内容。项目的成本控制是贯穿在工程建设自招投标阶段直到竣工验收的全过程,它是企业全面成本管理的重要环节,必须在组织和控制措施上给予高度的重视,以期达到提高企业经济效益的目的。本文对施工企业成本管理中存在的问题及具体解决办法做以下论述。
At present, with the development of market economy, construction enterprises are facing fierce market competition. Whether the enterprises can stand invincible in the market competition depends on whether the enterprises can provide society with high quality, short construction period and low cost buildings product. This shows that the project cost management has become the core content of project construction management. The cost control of the project runs through the entire process of project construction from the bidding stage to the completion acceptance. It is an important part of total cost management of an enterprise. It must attach great importance to organizational and control measures in order to achieve the purpose of improving the economic benefits of the enterprise . This article discusses the following problems in the cost management of construction enterprises and their solutions.