建筑企业成本管理分析——江都建设集团案例 【摘 要】 我国成功加入WTO后，随着市场经济发展，施工企业在任务承揽、施工组织、资产结构、资金运用和经营管理等方面发生了一系列变化，给成本管理带来了许多新课题，施工企业面临的市场竞争更加激烈，低成本始终是企业竞争力之本，成本管理乃企业效益之源。建筑企业管理不仅要有事前成本预测还要有事中控制和事后核算分析，完善管理体制，引进先进技术设备和人才，减少质量成本，提高经济效益。若练内功,采取各种措施降低项目成本,以低于竞争对手的成本进行生产经营,使企业在竞争中立于不败之地。建筑企业成本管理是根据施工企业的总体目标和项目的实际要求，在工程项目实施过程中，对工程项目进行有效的组织、控制、跟踪分析和考核管理等活动，以达到强化经营管理，完善项目管理，提高管理水平，创造经济效益，增强企业市场竞争力的目的过程。当前，建筑企业能否在市场竞争中立于不败之地，关键在于该企业能否提供高质量、短工期、成本低的建筑产品。所以，加强工程项目管理是企业施工管理的核心，是提高企业经济效益的核心，是增强施工企业竞争力的必由之路。 【关键词】 建筑；成本管理；控制；效益 【Abstract】 China's successful accession to WTO, with the development of the market economy, the construction enterprises in the task of forwarding, construction, asset structure, capital management and operation of a series of changes in management to cost a lot of new issues facing the construction enterprises more intense market competition, low cost is always of the competitiveness of enterprises, cost management is the source of enterprises. Management of construction enterprises not only have to be forecast in advance the cost of something in the control and after the accounting analysis, improve the management system, the introduction of advanced technology equipment and personnel, reduce the quality costs, and increase economic efficiency. If the skills to take various measures to reduce project costs to be lower than the competitor's cost of production and operation, so that enterprises in the competition. Construction enterprise cost management of construction enterprises in accordance with the overall objectives and the actual requirements, the project implementation process, effective project organization, control, analysis and evaluation to track the activities of management in order to achieve enhanced business management, improve project management, raise the level of management to create cost-effective, enhance the market competitiveness of the purpose of the course. At present, the construction enterprises to competition in the market in an invincible position, the key lies in the enterprise can provide high-quality, short duration, low-cost building products. Therefore, the strengthening of project management is the core of construction management is to improve the core of the economic efficiency of enterprises, is to enhance the competitiveness of construction enterprises the only way. 【Keyword】 Construction; cost management; control; benefits
