浅析目标管理方法在实际成本过程控制中的应用

利用目标成本管理方法即PDCA原理,结合实际施工成本管理过程中积累的经验,在PDCA循环理论基础上增加后评估(E)环节,将影响公路工程实际成本的因素按照计划——执行——检查——处理——后评估(PDCA-E)循环的方式进行过程控制,并动态修正成本目标,以达到降低工程成本,提高施工企业的赢利水平,实现企业目标利润,创造良好的经济效益。

Application of the Target Management in Process Control of Actual Cost

The target cost management is namely the principle of PDCA. To increase the post evaluation （E） link based on principle of PDCA, with the accumulated experiences from the process of actual construction cost management, will affect the actual cost of highway project. And the actual cost of highway project will follow the mode of plan-Implementation-check-processing-Assessment （PDCA-E） circulation to control process, and modify dynamically cost objectives, so as to reduce the cost, increase the enterprise＇s profit, and create more benefit.