| | | | | 工程项目成本控制分析:一个基于产品全生命周期的理论框架 | | | 韩倩倩 | | | 企业间的竞争实质就是成本竞争。项目作为成本中心,是企业效益的源头。因此,对工程项目的成本控制便是企业降低成本的关键环节。工程项目全生命周期成本控制就是从工程项目全生命周期角度出发去考虑项目成本问题,进行项目成本控制,实现工程项目全生命周期总成本的最小化。
【作者单位】：新疆财经学院会计系 新疆乌鲁木齐830012
【关键词】：工程项目;成本控制;全生命周期
【分类号】：F285
【DOI】：cnki:ISSN:1673-5609.0.2006-05-017
【正文快照】：
企业间的竞争实质就是成本竞争。项目作为成本中心,是企业效益的源头。因此,对工程项目的成本控制便是企业降低成本的关键环节。目前,我国项目成本控制的重点是在工程的施工阶段,较少考虑项目建成后的运营和维护成本。这样的结果是许多工程由于片面追求低的建设成本而造成运营和维护成本提高,从而使工程的全生命周期成本很大。根据联邦德国(1982年)对一座办公楼项目运营期为30年的成本数据分析发现,办公楼的建设成本占全生命周期总成本的19%,利息成本占39%,运营成本占42%,运营成本是建设成本的2.21倍,利息成本是建设成本的2.05倍。由此可见,… | | |  推荐 CAJ下载  PDF下载 | | | CAJViewer7.0阅读器支持所有CNKI文件格式，AdobeReader仅支持PDF格式 | | | | Analysis on Project Cost Control: A Theoretical Framework Based On Product Entire Life Cycle | | | HAN Qian-qian(Department of Accounting;Xinjiang University of Finance and Economics;Urumqi 830012;China) | | | The competition among enterprises is actually the competition of cost. As the core of the cost,project is the source of enterprise benefit.Therefore,the project cost control is the essential link for enterprises to reduce the cost.The project cost control based on its entire life cycle is essentially considering the project cost from the angle of entire life cycle,it manages to control and minimize the integral cost.
【Keyword】：project;cost control;entire life cycle |
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