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随着高新技术的蓬勃发展并广泛应用于生产域,企业管理方法也随之发了变化,因此企业的成本管理理论与实践也相应的新,主要表现为欧美的“作业成本管理”和日本的“成本策划”。随着市场经济的发展,长远来说,施工企业能否在市场竞争中立于不败之地,除了企业能为客户提供质量高、工期短、造价低的建筑产品外,还应该实现企业自身的可持续发展。
With the vigorous development of new and high technologies and their widespread application in production areas, the management methods of enterprises have also changed. Therefore, the theories and practices of cost management in enterprises have also been correspondingly new, mainly as follows: “Operational cost management” in Europe and the United States Japan’s “cost planning”. With the development of market economy, in the long run, construction enterprises can remain invincible in the market competition. In addition to providing customers with high quality, short construction period and low cost of construction products, they should also realize their own sustainable development.