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当前,我国经济进入新常态,正处于经济转型期和产业结构调整期,较先前而比,经济发展增速有所减缓,但整体发展质量显著上升,由此反映出国内企业发展,已越来越注重效率与效益。在此环境下,施工企业作为国民经济的重要组成,其同样面临着经济转型的挑战,以往“高投入,低产出”的发展模式显然不再符合当今社会发展的潮流,施工企业必须从财会管理入手,强化成本管理,从管理上出效益,进一步夯实企业核心竞争力。鉴于此,本文将以价值链理论为论述基础,展开对施工企业项目成本管理的相关探讨,以期探讨出能够降低切实有效企业成本的方法,助力施工企业的可持续发展。
At present, our economy has entered a new normal and is in the period of economic restructuring and industrial restructuring. Compared with the previous years, the growth rate of our economy has slowed down, but the overall quality of development has risen markedly. This shows that the development of domestic enterprises has come more and more The more emphasis on efficiency and effectiveness. In this environment, as an important component of the national economy, construction enterprises also face the challenge of economic restructuring. In the past, the development model of “high input and low output” apparently no longer meets the current trend of social development. Construction enterprises must Start from the accounting management, strengthen cost management, benefit from the management, to further consolidate the core competitiveness of enterprises. In view of this, this article will be based on the value chain theory as the basis for discussion on the project cost management of construction enterprises to explore ways to reduce the effective cost of the enterprise approach to help the sustainable development of construction enterprises.