【摘要】 工程项目的成本控制的好与坏直接关系到企业的经济利益,成本控制在投标报价阶段直接体现在报价价格上,报价价格的科学性合理性将直接影响到企业自身的竞争能力。利用工程项目的分解过程,对标价的构成进行科学的分解分析,从而使管理者充分掌握工程项目各个阶段的成本构成。以此为依据,管理者可以调整工程项目中各个分解项目的成本利润来改变标价,以求提高企业自身的竞争能力。同时,对工程项目的实施过程中的成本进行科学地控制与管理,达到企业预期的经济效益和社会效益。阐述了成本分解分析与实施阶段成本控制的关系,进一步阐述了成本分解分析对进行成本控制与管理的必要性。更多还原

【Abstract】 The cost control of engineering project can directly impact the economic interests of relevant firms and its effect will demonstrate clearly in bidding price. So the rational scientific offer has direct bearing on the enterprise competitiveness. This paper decomposes the bidding price and analyzes the components of it scientifically by means of decomposing engineering project. It makes the managers master the cost components in every period of the project. Basing on it, the manager can modify the price through adjusting the cost and profit of the decomposed section in the project and improve the enterprise competitiveness. And the anticipative economic and social benefit are achieved by managing and controlling the cost during constructing period. The relationship between the cost decomposition analysis and the cost control during constructing period, and the necessity of the cost decomposition analysis to the cost management and control were also expounded.更多还原