中国标准化Issue(6)：192-199,8.DOI:10.3969/j.issn.1002-5944.2024.06.032
施工企业建安工程成本考核工作标准化及应用研究
Research on the Standardization and Application of Cost Assessment of Construction and Installation Projects in Construction Enterprises
摘要
Abstract
The work of"cost assessment"is a key aspect of cost management.Through research and analysis of the cost assessment work of a construction enterprise's construction and installation engineering,this paper finds that there are problems in the cost assessment work of the enterprise,such as inconsistent rules for defining accounting objects,arbitrary division of assessment cycles,and improper selection of assessment methods;Based on the theoretical foundation of"composition of construction and installation engineering cost items"and"separation of price and tax",in response to existing problems and the current situation of enterprise management,it sorts out the business process and standardized practices of enterprise construction and installation engineering cost assessment work,and provides examples for explanation,which is expected to assist enterprises in better project cost management and digital transformation.关键词
施工企业/建安工程/项目管理/项目经理部/成本考核/标准化Key words
construction enterprise/construction and installation engineering/project management/project management department/cost assessment/standardization引用本文复制引用
杨吉星,胡立新..施工企业建安工程成本考核工作标准化及应用研究[J].中国标准化,2024,(6):192-199,8.基金项目
本文受中国建筑第二工程局有限公司重点课题"中建二局核电厂多项目信息化管理平台"(课题编号:2020ZX170001)资助. （课题编号:2020ZX170001）
