| | | | | 国有施工企业项目成本估算和控制浅析 | | | 陈林海 | | | 随着市场经济的发展,建筑市场竞争形势愈加激烈,国有施工企业盈利空间也越来越小,甚至很多企业存在亏损。然而,目前施工企业普遍存在工程技术人员成本观念淡薄、缺乏资金时间价值的意识以及工程项目负责人责权不明,项目管理系统松散等问题,使得施工企业生存环境进一步恶化,并长期导致恶性循环。对此,本文提出树立时间价值观念,以成本估算和控制为中心,加强国有企业项目管理(项目经理负责制),提高国有施工企业的经济效益。
【作者单位】：广东工业大学;广州市建筑科学研究院广州510440 广州510006
【关键词】：时间价值;成本估算;成本控制
【分类号】：TU723.3
【DOI】：CNKI:SUN:GZJZ.0.2007-04-014
【正文快照】：
项目是施工企业的成本中心,也是利润的主要来源。提高企业的利润不仅要扩大企业的营业收入,还要减少企业的营业成本。项目成本控制的目标就是实现成本计划,降低项目成本,把影响项目成本的各种成本控制在成本计划和成本标准之内,并尽可能地使耗费达到最小[1]。随着建筑市场竞争 | | |
| | |  推荐 下载CAJ全文  下载PDF全文 | | | CAJViewer7.0阅读器支持所有CNKI文件格式，AdobeReader仅支持PDF格式 | | | | Analysis of Project Cost Estimate and Control For State-owned Construction Enterprises | | | CHEN Linhai (Guangdong University of Technology;Guangzhou 510006) (Guangzhou Institute of Building Science;Guangzhou 510440) | | | With the development of market economy, competition in the circumstances of building market is becoming fiercer and fiercer; the profit of the state-owned construction enterprises is also less and less; even there exists a deficit in many enterprises. However, some problems still exist in many construction enterprises ,such as the employee are lack of cost concept and consciousness of fund time value, the manager is unclear about the duty and right, and the project management system is relaxed, etc. It is resulted that the living environment of the construction enterprises worsens further and leads to a vicious circle. According to this, in this paper, the author tries to give some suggestions of setting up time values and building the center of cost estimate and control to reinforce the management of the state-owned enterprise, and also to improve the profit of state-owned construction enterprises.
【Keyword】：time value;cost estimate;cost control |
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