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成本是决定企业生存与发展的重要因素,项目成本管理水平的高低,直接影响着项目的成功与否。目标成本法是现代成本管理的重要方法,基建项目通过目标成本的分解、落实、控制和考核,对项目实行全面的、综合性管理,以达到实现项目目标的科学管理手段。本文论述了基建项目目标成本控制的基本理论,介绍了基建项目目标成本控制的构成;分析了基建项目目标成本控制的体系;我国目前基建项目目标成本控制的现状和问题分析;探讨了如何提高基建项目目标成本管理的有效控制。
Cost is an important factor that determines the survival and development of an enterprise. The level of project cost management directly affects the success of the project. The target cost method is an important method of modern cost management. Through the decomposition, implementation, control and evaluation of the target cost, the infrastructure project implements a comprehensive and comprehensive management of the project so as to achieve the scientific management measures to achieve the project objectives. This paper discusses the basic theory of the target cost control of infrastructure projects, introduces the composition of the target cost control of the infrastructure projects, analyzes the system of the target cost control of the infrastructure projects, the current status and problem analysis of the target cost control of the infrastructure projects in China, discusses how to improve the infrastructure Effective control of project goal cost management.