国有施工企业工程项目成本管理研究——以中铁某局集团有限公司项目红线成本预算管理实践为例

本文基于对国有施工企业面临的发展困境和出路的系统思考,论证了国有施工企业在"增量式扩张"向"集约式发展"的转型过程中开展成本管理的必要性,系统总结了影响成本管理的主要因素,结合中铁某局集团有限公司开展项目红线成本预算管理的实践,给出了国有施工企业开展工程项目成本管控实施要点和保障措施的建议。

Research on Cost Management of Engineering Projects in State-owned Construction Enterprises:Taking the Red Line Cost Budget Management Practice of a Project of China Railway Group Co.,Ltd.as an Example

Based on a systematic consideration of the development dilemmas and outlets faced by state-owned construction enterprises,this paper demonstrates the need for state-owned construction enterprises to carry out cost management during the transition from"incremental expansion"to"intensive development",and systematically summarizes the main factors of impact of costs management.Combined with the practice of carrying out project red line cost budget management by a China Railway Bureau Group Co.,Ltd.,it gives suggestions for the implementation of key points and safeguard measures for cost control of construction projects carried out by state-owned construction enterprises.