浅析施工企业成本管理的几点思考中英文对照.doc

浅析施工企业成本管理的几点思考中英文对照 Some thoughts on the construction enterprise cost management of shallow contrast in both Chinese and English 成本管理作为企业管理的核心，如何适应新时期企业经营管理的需要，成为企业兴衰的主要课题。笔者针对施工企业成本管理中存在的缺陷进行分析，对如何搞好成本管理提出几点思考。 Cost management as the core of enterprise management, how to adapt to the needs of the enterprise management in the new period, become the main topics of the rise and fall. The author aimed at the defects existing in the construction enterprise cost management analysis, on how to improve cost management put forward some thought. 一、施工企业成本管理的缺陷分析 A, the construction enterprise cost management analysis of the defects 1 缺乏成本竞争意识，市场应变能力差。近年来，随着市场经济的深入发展，建筑市场招标竞争激烈。面对市场竞争的沉重压力，不少施工企业盲目揽任务，不惜赔血本中标，使企业陷入越干越亏的境地；有的企业不计成本盲目铺展，贷款垫资施工，结果使企业背上沉重的包袱，危及企业的生存发展。这些企业在经营决策时，忽视最基本的市场调查，缺乏最基本的成本管理意识，导致大量的无效成本增加，给企业造成严重的经济损失。 1  the lack of cost competitiveness, the market strain ability is poor. In recent years, with the further development of market economy, the construction bidding market competition is intense. Facing the heavy pressure of market competition, many construction enterprises blindly took the task, at cut-throat prices won the bid, make the enterprise into the dry the losses; Some enterprises blindly spread out at almost any cost, the loan mat endowment, construction enterprises back heavy burden as a result, endanger the enterprise survival and development. These enterprises in the management decisions, ignoring the most basic market research, the lack of most basic cost management consciousness, lead to a lot of invalid cost increases, caused serious economic losses to the enterprise. 2 成本管理意识淡薄。由于受各种因素的影响，不少施工企业成本管理普遍存在着：重事后轻事前；重静态轻动态；重短期轻长远；重数量轻质量；重局部轻全局；重具体轻宏观；重现象本质；重内部轻外部；重战术轻战略的弊病。有的企业受“成本无法再降低”的思维定式的束缚，习惯于按传统思想观念想问题、办事情，靠完成产值，扩大投资，谋求业主多计价来实现成本盈利。忽视了企业是以追求利润最大化为目标的经济组织，以及企业的成本管理具有追求极限的基本特征。 2  the cost management consciousness. Due to the effect of various factors, many construction enterprise cost management exists generally: light weight later