CAJ | 학술논문

建筑施工企业目前面临着激烈的市场竞争，建筑业盈利空间不断下降，要想在竞争中站稳脚跟，其重要途径就是在工程项目内部加强成本管理。项目成本管理贯穿工程建设自招标阶段至竣工验收的全过程，它是企业全面成本管理的重要环节。本文论述了施工企业项目成本的内容和目标，分析了成本管理中存在的问题，并提出了相应的对策。
건축시공기업목전면림착격렬적시장경쟁，건축업영리공간불단하강，요상재경쟁중참은각근，기중요도경취시재공정항목내부가강성본관리。항목성본관리관천공정건설자초표계단지준공험수적전과정，타시기업전면성본관리적중요배절。본문논술료시공기업항목성본적내용화목표，분석료성본관리중존재적문제，병제출료상응적대책。
Construction enterprises are facing with fierce market competition , the profit space in construction industry continues to decline .In order to gain a firm foothold in the competition , it is important to strengthen the cost management in the interior of engineering projects .Project cost management is an important part of the overall cost management of enterprises with runs through in the whole process of the project construction from the tender stage to the completion of acceptance.This paper discusses the content and objectives of project cost in construction enterprises , analyzes the existing problems in the cost management , and puts forward cor-responding countermeasures .