建设工程中物资设备成本管理探讨.docVIP

建设工程中物资设备成本管理探讨 　　摘要：建设工程物资设备成本管理是以降低成本为宗旨的一项综合性管理工作。进行成本管理是企业改善经营管理，提高企业管理水平进而提高企业竞争力的重要手段之一。目前，企业成本管理还存在着管理人员成本管理意识不高、成本管理体制不健全、内部管理控制不到位、采购成员素质水平低，采购成本高居不下、多头采购价格体系不完善等问题。随着社会主义市场经济的发展和完善，如何加强和规范企业物资成本管理，成为每个企业经营管理者共同探讨的焦点问题，如何有效地控制采购成本，也是当今企业比较关心的一个紧迫话题。本文介绍了与建设工程物资设备成本管理相关的一系列概念，指出了成本管理的必要性和目前企业成本管理存在的问题，提出了优化成本管理措施，同时具体介绍了采购成本的控制问题，为建设工程实现高效成本管理提供理论依据。 　　关键词：成本管理；采购成本；措施 　　 　　Abstract: construction engineering cost of materials and equipment management in reducing costs for the purpose of a comprehensive management work. Cost management is one of the important means for enterprises to improve management, improve enterprise management level and to improve the competitiveness of enterprises. At present, the enterprise cost management, there are still management cost management awareness is not high, the cost management system is not perfect, and internal management controls are not in place, the low level of the quality of the procurement members, high procurement costs, bulls procurement price system is imperfect. With the development and improvement of the socialist market economy, how to strengthen and standardize the management of enterprise material costs, become the focus of each enterprise managers to discuss the problem, how to effectively control procurement costs, todays businesses are more concerned about an urgent topic. This article describes a series of concepts related to the cost of materials and equipment management and construction engineering, pointed out the necessity of cost management and enterprise cost management problems in the optimization of cost management measures, specific procurement cost control problem for the construction projects provide a theoretical basis for efficient cost management.Keywords: cost management; procurement costs; measures 　　中图分类号：TU7 文献标识码：A 文章编号：2095-2104（2012） 　　前言：随着中国经济的快速发展,建设行业市场竞争加剧，提升物资设备成本管理水平、降低成本成为建设企业在竞争中脱颖而出的重要途径。采购物资是企业开展工作的首要环节，控制物资成本对一个企业的经营业绩至关重要。由于物资成本占生产成本的比例较高，加强物资采购成本的管理和内部控制,完善物资采