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随着市场经济的发展,施工企业在业务取得施工组织、施工方式、资产结构、资金运用和经营管理等方面带来了一系列变化,需要企业领导层和职能管理部门、项目部紧密配合,结合生产经营活动的实际,抓住影响成本费用发生的各个环节,采取责任分解、目标控制、核算考核一系列措施,把成本管理工作真正落实到实处,对新形势下,成本控制已成为新的课题。
With the development of market economy, construction enterprises have brought a series of changes in business construction organization, construction methods, asset structure, capital utilization and management. They need close coordination and combination of business leadership and functional management departments and project departments The actual operation of production and operation, to seize the impact of costs and expenses occurred in all aspects, to take responsibility for decomposition, target control, accounting assessment of a series of measures, the cost management work really implemented, under the new situation, cost control has become a new topic .