建筑工程施工阶段成本管控的途径.docVIP

建筑工程施工阶段成本管控的途径 　　摘要：随着市场经济的发展，建筑施工企业面临着激烈的竞争，其重心逐渐由产品的质量竞争向价格竞争过度这直接导致施工企业在任务取得、施工组织、施工方式、资产结构、资金运用和经营管理等方面发生了一系列变化，按照常规的成本管理模式难以适应，需要财务部门与经营开发、工程计划、施工生产等部门紧密配合，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到实处。本文首先对建筑工程施工阶段成本控制的概念做了说明，然后归纳了建筑工程施工阶段成本控制中存在的问题，并提出了成本管控的原则，最后从五大方面详细探讨了建筑工程施工阶段成本管控的途径。 　　关键词：建筑工程；施工阶段；人工费；合同；工期成本 　　Abstract: with the development of market economy, construction enterprises are faced with fierce competition, the focus gradually from the quality of the product competition to price competition over this directly led to the construction enterprise in the task, construction organization, construction methods, capital structure, capital operation and management and so on a series of changes have taken place, according to the conventional cost management model difficult to adapt, need to the financial department and business development, project plan, construction production departments close cooperation, combines the actual conditions of production and business operation activities, seize the impact the cost of each link, to take responsibility for decomposition, target control, accounting examination of a series of measures to implement cost management work. In this paper, first of all, the concept of construction engineering construction stage of cost control for the instructions, and then sums up the problems existing in the construction engineering construction stage of cost control, and put forward the principle of cost control, finally from five aspects of building engineering construction stage of cost control are discussed in detail. 　　Keywords: building engineering; Construction phase; Artificial cost; The contract; Time limit for a project cost 　　中图分类号：F406.72文献标识码：A文章编号：2095-2104(2013) 　　 　　 　　建筑工程施工阶段成本控制的概念 　　施工阶段的工程成本是指建筑施工企业以工程项目作为成本核算的对象，在施工过程中，所耗费的生产资料，转移价值和劳动者的必要劳动，所创造的价值的货币形式，或者说是工程项目在施工过程中，所发生的全部生产费用的总和。 　　按成本的经济性质，工程成本可以分为直接成本和间接成本。直接成本指施工过程中，耗费构成的工程实体，包括人工费用、材料费用、机械使用费用、其它直接费用；间接成本指企业内部为组织和管理工程施工