CAJ | 학술논문

成本管理是衡量建筑施工企业经营业绩和企业管理实力的一项综合指标。在激烈的市场竞争条件下，为取得良好的经济效益，获得持续性的竞争优势，建筑施工企业必须加强工程项目成本管理。本文归纳了目前建筑施工企业在工程项目成本管理中存在的问题，提出了加强成本管理能力的相关措施，并列举工程实例进行了分析验证。结果表明，建筑施工企业通过建立成本管控体系，项目实施过程中开源节流，精打细算，可实现有效的成本管理。
성본관리시형량건축시공기업경영업적화기업관리실력적일항종합지표。재격렬적시장경쟁조건하，위취득량호적경제효익，획득지속성적경쟁우세，건축시공기업필수가강공정항목성본관리。본문귀납료목전건축시공기업재공정항목성본관리중존재적문제，제출료가강성본관리능력적상관조시，병열거공정실례진행료분석험증。결과표명，건축시공기업통과건립성본관공체계，항목실시과정중개원절류，정타세산，가실현유효적성본관리。
Cost management is a comprehensive index of the management performance of construction enterprises. In the fierce market competition, to obtain good economic benefits and sustainable competitive advantage, construction enterprises must strengthen the project cost management. This paper summarized the project cost management status in the construction enterprises, put forward relevant measures, and listed two examples to the analysis and verification. The results show that through the establishment of cost management system and broaden sources of income and reduce expenditure in project implementation process, the construction enterprises can achieve effective cost management.