摘要
成本管理在建筑企业的生产经营中具有非常重要的作用,但企业成本管理的现状不能适应市场竞争的需要,因此有必要用系统的观点和方法,建立起工程项目成本管理保证体系,通过成本的目标方针体系、控制体系和信息流通体系,根据成本目标,通过信息系统,将全体人员、各层次、各部门严密组织起来,对成本形成的整个过程,实行成本管理控制的保证工作,以实现成本目标的优化。
Cost management is very important in production and operating of constraction enterprise. But present situation of cost management does not suit the needs of market competition. So it is necessany to build constrution project cost management assurance system, with using the viewpoint and methods of system engineering. By working of cost objective principle system cost control stystem, information circulate system making up all person, alladminivtrative level, all unit in enterprise, put assurance work of cost management and control into offect for the process of cost taken form, in order to realige cost objective optimigation.
