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标准成本控制是一种以控制成本为手段,以预测未来为特征,以取得最大经济效益为目的的科学管理方法.施工企业实行标准控制的基本要求是,在施工生产开始之前,制定出建筑产品的标准成本,并确定实际成本与标准成本之间差异所允许的幅度,防止差异超过控制限度.现将施工企业实行标准成本控制的必要性和具体作法分述于下. 一、实行标准成本控制的必要性今后我国对建筑业施工任务的分配方法将逐步改为招标承包制,在这种情况下,企业必须根据施工图纸和预算定额,并结合本企业的经营管理水平,经过精确计算后作出有竞争力的报价.根据这种报价,企业一般只能在加强经营管理,实现增产节约的
Standard cost control is a scientific management method that takes control of cost as a means, predicts the future, and maximizes economic efficiency. The basic requirement for standard control of construction companies is to formulate building products before construction begins. Standard cost, and determine the extent to which the difference between the actual cost and the standard cost is allowed, to prevent the difference from exceeding the control limit. Now the necessity and specific practice of standard cost control for construction companies are described below. I. Implement standard cost control In the future, the distribution method for construction tasks in China will be gradually changed to the tendering contracting system. Under this circumstance, the company must make a precise calculation based on the construction drawings and budget quotas, combined with the company’s management level. Competitive quotes. According to this quotation, companies generally can only strengthen their operations and management, and increase their output.