摘要
通过分析施工项目成本管理的原理、运行方式及过程控制要求,本文认为:施工项目成本管理实质上是一种目标成本管理;根据目标管理原理要求,施工项目成本管理各环节的有机结合和相互作用形成PDCA连续循环;成本管理目标要通过过程控制来实现,加强施工项目成本管理的过程控制对于成本目标的实现具有非常重要的意义。
By analyzing the object management principle,PDCA circuit model and process control requirement of construction project′s cost management,this article believes that the construction project′s cost management was essential to the object cost management,according to the requirements of object management principle,the dynamic integration and interaction of construction project′s cost management′s tache formed PDCA continue circuit,cost management′s object came into being through process control too,so strengthening the construction project′s cost management′s process control played an important role in the cost object＇s realizing.
出处
《价值工程》
2012年第3期67-68,共2页
Value Engineering
关键词
施工项目
成本管理
目标管理
PDCA循环
过程控制
construction project
cost management
object management
PDCA circuit
process control
