制定目标成本 进行科学管理——碧湾园林公司转变项目管理模式的思考

碧湾园林公司进行了管理模式转型，具体表现为：由集团统一发放工资模式改为独立核算、自负盈亏模式，在集团公司统一管理下，按市场化要求增强市场竞争意识，建立和完善企业经营管理体系，建立和完善员工激励机制，提高企业经营管理水平，高效低成本完成集团公司下达的施工生产任务和提高员工收入等。而控制嘉和集团建设成本的成本合约部，应对园林公司实行目标管理，即制定目标成本，进行科学管理。

Setting Target Cost with Scientific Management-Some Thoughts on the Transformation of Management Modes of Biwan Garden Company

The transformation of management modes of Biwan Garden Construction Engineering Company as follows： The wage, which is originally distributed by the group, has changed to independent calculation while taking full responsibility for its success. Market competition awareness has boosted under the management of the group while establishing and moderniz- ing business management system and incentive mechanism which leads to better efficiency, lower cost and higher income for workers. The cost calculating and control department should set clear targets through scientific management.