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本文借鉴金融工程的说法,提出“企业成本管理工程”这一概念,认为企业成本管理是一项技术经济一体化的系统而复杂的工程。成本的技术性与经济性的统一关系是构建企业成本管理工程的基础,成本管理的企业化是企业成本管理工程的本质特征,成本管理的市场化石企业成本管理工程的核心,价值工程是企业成本管理工程的桥梁。企业要提高成本管理水平,就必须以市场为导向,从技术和经济的互动关系出发,构建技术经济一体化的成本管理工程。
This article refers to the concept of financial engineering, put forward the concept of “enterprise cost management project”, that corporate cost management is a systematic and complex engineering and economic integration. Cost of technical and economic unity is the basis for building enterprise cost management project, the cost of enterprise management is the essence of enterprise cost management features, cost management market, the core of fossil business cost management, value engineering is the cost management Engineering bridge. To improve the level of cost management, enterprises must take the market as their orientation and proceed from the interactive relationship between technology and economy to build a cost-management project that is technically and economically integrated.