建立現(xiàn)代成本管理機制 挖掘項目效益.doc

項目作為施工企業(yè)組織的主要單元，是企業(yè)財力的源泉。這些源泉只有是取之不盡、用之不竭的，企業(yè)才能有積累，才可以擴大再生產(chǎn)，才能有更大的發(fā)展。近年來，由于建筑市場競爭日趨激烈、國家宏觀調(diào)控力度加強、企業(yè)內(nèi)部成本管理機制滯后于形勢的發(fā)展，造成大部分施工企業(yè)項目經(jīng)濟效益不斷下滑，影響并限制了企業(yè)的發(fā)展。對此，筆者認(rèn)為應(yīng)加強以下方面的工作。
 
一、將現(xiàn)代成本管理理論和經(jīng)驗運用于企業(yè)成本管理實際，提高施工項目成本管理層次。
 
沒有先進的思想做指導(dǎo)，就沒有先進的工作方法，也就不可能有良好的工作效果。傳統(tǒng)的經(jīng)營理念以及管理方式和手段已經(jīng)滯后于市場經(jīng)濟發(fā)展的要求。
 
基于目前市場環(huán)境的特點，首先，應(yīng)著重解決好施工管理人員成本管理的
Projects as the construction of the main unit of organization is the source of corporate finance. The only source is inexhaustible, enterprises can have accumulated, we can expand production to more development. In recent years, increasingly competitive construction market, to strengthen macro-control efforts, internal cost control mechanism lags behind the development of the situation, causing most of the construction enterprise project declining economic influence and limit the development of enterprises. In this regard, I believe that the following aspects should be strengthened.
 
First, the cost of modern management theory and practical experience applied to cost management, improving project cost management level.
 
No thought to do the advanced guidance, there is no advanced methods of work, it is impossible for good work results. Traditional business philosophy and management style and methods have lagged behind the market economic development.
 
Based on the current market environment is characterized, first of all, should focus on dealing with construction management cost management
/2009-9/建立現(xiàn)代成本管理機制 挖掘項目效益.rar

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