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园林企业成本管理的问题初探
引用本文:王欣国,王艳. 园林企业成本管理的问题初探[J]. 中国园艺文摘, 2013, 0(3): 73-74
作者姓名:王欣国  王艳
作者单位:岭南园林股份有限公司,广东东莞523000
摘    要:成本管理应以责权利一致、目标管理、动态控制、开源与节流相结合的4项原则的前提下,推行全面成本管理,坚持项目中标与合理利润的平衡,坚持成本控制与质量、进度的平衡,同时需要合理利用项目目标责任制、合同评审和全员交底、采购成本控制、质量成本控制、结算责任制等方法。

关 键 词:全面成本管理  项目目标责任制  采购成本  质量成本  结算责任制

Discussion on Landscape Enterprise Cost Management
WANG Xin-guo,WANG Yan. Discussion on Landscape Enterprise Cost Management[J]. Chinese Horticulture Abstracts, 2013, 0(3): 73-74
Authors:WANG Xin-guo  WANG Yan
Affiliation:WANG Xin-guo, WANG Yan
Abstract:The four basic principles of cost management should combine with responsibility, target management, dynamic control, revenue and cutting expenditure. Landscape enterprise shoud carry out the total cost management, and adhere to the project bid and reasonable profit balance, adhere to quality, schedule and cost control of the balance. the target responsibility system, project contract review and full disclosure, the procurement cost control, quality cost control, settlement responsibility can be used to cost management.
Keywords:total cost management  project target responsibility system  purchase cost  quality cost  settlement responsibility system
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