摘要
成本管理和控制是企业生存和发展的基础与核心,贯穿于工程项目实施全过程。此文从成本控制的内容出发,通过成本测算和预算、材料价格分析,得出成本控制策略与方法。成本控制策略与方法的确定涉及项目的进度、质量、安全、环保等诸多方面,需分部分项予以统筹考虑。
Cost controlling and management, which runs through the whole process of the engineering projects, is the foundation of an enterprise＇s existence and development. This paper,proceed from the contents of cost controlling, concludes strategies and methods of cost controlling by cost accounting and material price analysis. Strategy ＆method determination which involves project schedule, project quality, project safety as well as environmental protection needs an overall consideration.
出处
《铁路工程造价管理》
2010年第3期32-34,共3页
Railway Engineering Cost Management
关键词
施工企业
成本控制
策略
方法
construction enterprises
construction enterprises
strategy
method
