论文部分内容阅读
随着施工企业改革、改制的不断深入,一些表面和深层次的问题在成本管理中逐渐暴露出来,具体表现在:资金管理的低效率、内部控制制度执行不到位、责任成本管理力度不均衡等。以上问题的存在使得施工企业经营管理粗放,严重的导致管理失控,直接影响企业的经济效益。解决施工企业成本管理中存在的问题,笔者认为,应采取以下几项措施:(一)建立良好的融筹资环境,实行
With the deepening of reform and restructuring of construction enterprises, some superficial and in-depth problems are gradually exposed in cost management, including the inefficiency of fund management, the inadequate implementation of internal control system and the imbalance of responsibility cost management . The existence of these problems makes the operation and management of construction enterprises extensive, leading to serious management out of control, a direct impact on the economic efficiency of enterprises. To solve the problems existing in the cost management of construction enterprises, the author believes that the following measures should be taken: (1) Establishing a good financing and financing environment and implementing