施工企业财务成本控制的探讨

施工企业财务成本控制的探讨

摘  要：随着企业经营的日益国际化，成本成为决定企业成败、关系企业命运的决定因素。施工建筑业的特点决定其在施工中实施成本控制具有很大的难度，由此而导致其在成本、核算和管理等方面存在着不少问题，难以满足市场对施工建筑业日益增长的需求。本文首先阐述了施工企业的自身特点，说明了施工企业成本管理意识淡薄、财务管理混乱等成本控制的现状，然后分析了由于管理制度不健全、成本控制体系不完善等导致施工企业成本失控的原因，最后在此基础上把施工企业成本控制分为施工前、施工中、施工后3个阶段，并根据各个阶段的不同特点，从设计、采购、施工、生产等各个环节入手，把成本管理的观念渗透到企业生产经营的各个环节，由此来对成本进行预测、决策与分析，以控制施工企业成本，提高施工企业市场竞争力。

关键词：施工企业；成本控制；成本管理；费用 

On The Discussion Of The Managment Enterprise’s Financial Cost Control

Abstract: With the development of the enterprises internationally, cost is becoming thecrucial factor that affects the result and the fate of the enterprises. The characteristicsof the building construction determine the high difficulty for itself to control the cost in the building, which leads to many problems in the aspects of the cost management, cost calculation and cost control.Therefore it is hard to meet the increasing demand for the buildingconstruction. This thesis firstly introduces the characteristics of construction enterprisesand, explain dim consciousness of cost control management enterprise and disorder financial management can’t check on the time.Then analyzes the reasons why the unperfect management system and cost control system lead to construction enterprises out of control. And lastly itdivides the construction enterprises into three periods: pre-construction, under construction and after construction ,then permeates the concept “cost expense" into every process of the enterprise production and management including design、purchase、construction as well as production according to the different characteristics of each period . By analyzing the costmanagement problems of building enterprises, the thesis makes some suggestions to enhance the cost management and improve the competition capacity for building enterprises.

Key words: construction enterprise;cost control;cost management;cost