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随着市场经济的不断发展,以建设工程招投标为主要特征的建筑市场已经形成,企业间竞争将逐渐过渡到合理低价竞争。加强施工项目成本管理,减支增效,将成为大多数企业的长期经营战略。施工企业要提高市场竞争力,最重要的是加强成本管理,把影响企业成本的各项耗费控制在计划范围之内,提高企业经济效益。但是,我国项目成本管理的实践效果并不十分理想。笔者现提出完善工程成本管理的措施如下:
With the continuous development of market economy, the construction market featuring construction project bidding as the main feature has been formed, and the competition among enterprises will gradually transition to a reasonable low-price competition. Strengthen construction project cost management, reducing expenditure and increasing efficiency, will become the long-term business strategy of most enterprises. Construction enterprises to enhance market competitiveness, the most important thing is to strengthen cost management, the impact of cost control of various expenses within the scope of the plan to improve the economic efficiency of enterprises. However, the practical effect of project cost management in our country is not very satisfactory. The author now proposes to improve the project cost management measures are as follows: