作　　者： ;

机构地区： 广东工业大学

出　　处： 《广州建筑》 2007年第4期50-53,共4页

摘　　要： 随着市场经济的发展,建筑市场竞争形势愈加激烈,国有施工企业盈利空间也越来越小,甚至很多企业存在亏损。然而,目前施工企业普遍存在工程技术人员成本观念淡薄、缺乏资金时间价值的意识以及工程项目负责人责权不明,项目管理系统松散等问题,使得施工企业生存环境进一步恶化,并长期导致恶性循环。对此,本文提出树立时间价值观念,以成本估算和控制为中心,加强国有企业项目管理(项目经理负责制),提高国有施工企业的经济效益。 With the development of market economy, competition in the circumstances of building market is becoming fiercer and fiercer; the profit of the state-owned construction enterprises is also less and less; even there exists a deficit in many enterprises. However, some problems still exist in many construction enterprises ,such as the employee are lack of cost concept and consciousness of fund time value, the manager is unclear about the duty and right, and the project management system is relaxed, etc. It is resulted that the living environment of the construction enterprises worsens further and leads to a vicious circle. According to this, in this paper, the author tries to give some suggestions of setting up time values and building the center of cost estimate and control to reinforce the management of the state-owned enterprise, and also to improve the profit of state-owned construction enterprises.

关 键 词： 时间价值 成本估算 成本控制

领　　域： [经济管理]