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由于当前建筑市场尚不规范,企业管理水平参差不齐,笔者从五个方面剖析了施工企业成本管理存在的问题,同时也提出了六条改进措施,拟让企业管理者看到成本控制不仅仅是单纯的压缩成本费用,还要建立起科学合理的成本分析与成本控制系统,清楚地掌握公司的成本构架、盈利情况和决策的正确方向,成为企业内部决策的关键支持,从而实现真正有效的工程项目管理。
As the current construction market is not standardized and the level of enterprise management is uneven, the author analyzes the problems existing in cost management of construction enterprises from five aspects and also proposes six improvement measures, which are intended to make enterprise managers see cost control not only Simply compress the cost, but also to establish a scientific and reasonable cost analysis and cost control system, a clear grasp of the company’s cost structure, profitability and the correct direction of decision-making, a key decision-making within the enterprise support in order to achieve truly effective project Project management.