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建筑安装企业因具有施工地点散布全国、范围广、施工周期长、新产品固定单一、体积庞大、露天作业及受气候条件影响等特点,使得成本管理难以控制。现行的成本预算多是按地区取费标准统一制定,但预算金额与实际成本却相差甚远,施工利润是由法定利率和施工成本决定的,而法定利率在招投标过程中往往被让利,成本升降也容易出现人为操控等现象,这就导致建筑安装企业的成本管控有很大的弹性空间。为缓解这一现象,山东寿光第一建筑有限公司(下称:山东寿光一建)探讨出了一套科学管控企业成本
Construction and installation enterprises have cost control difficult to control due to their scattered locations across the country, a wide range of construction sites, long construction period, single fixed new products, huge size, open-air operation and weather conditions. The current cost budget is mostly unified according to the regional fee collection standard, but the budget amount and actual cost are far apart. The construction profit is determined by the statutory interest rate and the construction cost. However, the statutory interest rate is often denied in the bidding process, and the cost Elevators are also prone to man-made phenomena such as control, which led to the construction and installation companies have great flexibility in cost control. To alleviate this phenomenon, Shandong Shouguang First Construction Co., Ltd. (hereinafter: Shandong Shouguang a) to explore a set of scientific control of business costs