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实施战略成本管理是市场经济条件下施工企业的必然选择。成本企画、价值链分析是战略成本管理的主要方法 ,两者的融合是施工企业成本管理的有效手段。实施成本企画和价值链分析 ,必须培养职工的成本意识 ,将成本管理的方法措施融入企业全面管理之中 ;优化施工方案和作业链 ;调整企业组织结构并按FIDIC条款规范企业行为。
The implementation of strategic cost management is an inevitable choice for construction companies under the conditions of market economy. Cost planning and value chain analysis are the main methods of strategic cost management. The integration of the two is an effective means of cost management for construction companies. To implement cost planning and value chain analysis, it is necessary to cultivate cost consciousness of employees, integrate cost management methods into enterprise’s overall management, optimize construction plans and operation chain, adjust organizational structure, and standardize corporate behavior according to FIDIC terms.