摘要
施工项目是建筑施工企业管理诸要素中最活跃的结合点和作用点,研究如何进行施工项目成本控制的问题尤为必要.围绕施工项目成本控制建立成本控制标准体系、成本控制责任体系和成本核算及信息反馈体系.该控制体系将完善建筑施工企业施工项目的成本管理,合理补偿施工耗费,降低施工项目成本,提高盈利水平扩大社会积累有积极作用.
The work of management carries out according to project. Construction project is the most active joint and acting point among the factors in the management of construction corporation. It is very necessary to study how to control the cost of construction project. This essay put forward concrete measures about construction project cost control for launching cost control standard system, cost control responsibility system, cost accounting and data feedback system. It will perfect cost management of construction project, compensate reasonably construction expenditure, reduce construction project cost, increase its payoff and enlarge society fortune.
出处
《哈尔滨商业大学学报（自然科学版）》
CAS
2004年第2期227-229,233,共4页
Journal of Harbin University of Commerce：Natural Sciences Edition
