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浅析战略成本管理在工程项目建设中的应用
引用本文:李庆川,李德英. 浅析战略成本管理在工程项目建设中的应用[J]. 价值工程, 2008, 27(4): 116-118
作者姓名:李庆川  李德英
作者单位:1. 山东经济学院,济南,250014
2. 章丘广播电视大学,济南,250200
摘    要:传统成本管理关注的是企业内部生产经营的价值耗费,而对企业外部环境的分析则很少考虑;战略管理强调的是知己知彼,也就是说要在开放型、竞争型的市场环境中既关注自己,又要去了解别人;既要知道上游供货商的情况,又要清楚下游客户和经销商的情况,并协调好与他们的关系,同时更需要对竞争对手的基本情况进行分析和研究。对于没有中间商、直接面对供应商和客户的房地产业来说,战略成本管理无疑比传统成本管理具有更大的优势。

关 键 词:战略成本管理  工程建设项目  成本优势
文章编号:1006-4311(2008)04-0116-03

Analysis of the Application of the Strategic Cost Management in the Construction Projects
Li Qingchuan,Li Deying. Analysis of the Application of the Strategic Cost Management in the Construction Projects[J]. Value Engineering, 2008, 27(4): 116-118
Authors:Li Qingchuan  Li Deying
Abstract:Traditional cost management concern is the internal production and management of enterprise value-consuming, and the external environment for enterprise analysis, they are very rarely taken into account; strategic management stressed that the mutual understanding, in other words, we should open, competitive market environment not only concerned about themselves, but also to understand the others, both upstream suppliers to know the situation, but also clearly downstream customers and distributors, and properly coordinate the relationship with them, but also the need for the basic situation of competitor analysis and research. For no brokers, directly face the suppliers and customers of the real estate industry, strategic cost management than the traditional cost management will undoubtedly have a greater advantage.
Keywords:the strategic cost management  the construction projects  the cost advantages
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