摘要
预算管理是保证企业生产经营目标顺利实现,并对企业内部实施控制和监督的重要手段。成本预算管理是施工企业在项目实施中有效控制成本、实现目标成本和目标利润的重要途径,项目管理已逐渐地从传统的事后监督模式,向事前预测、事中控制、事后分析考评的动态管理模式转变。有效的成本预算管理便于项目分析,发现问题,研究可行性对策,规避市场风险,从而确保企业目标利润的顺利实现。
The cost budget management is a important approach for construction enterprise to control cost efficiently and to realize the targets of cost and profit in project implementation. The project management has grad-ually transformed from traditional afterwards supervision to a dynamic management model of beforehand prediction, process control and afterwards analysis and evaluation. Effective cost budget management is favorable to the project analysis, problem discovery, feasibility study, and market risk elusion. Therefore, the profit target of enterprise can be ensured.
出处
《石家庄经济学院学报》
2007年第4期54-56,共3页
Journal of Shijiazhuang University of Economics
