摘要
                
                    当代社会经济发展愈演愈烈,各行各业都在不断的缩减成本扩大效益。建筑市场的竞争也在紧锣密鼓的展开,对于建筑施工企业来说,施工过程中浪费材料、资金不合理占用等状况时有发生,而很多企业到现在都无法解决这些问题。施工企业做好财务成本管理工作是很有必要的,它不仅可以帮助企业做好成本上的合理规划和控制,更加可以调整企业经营的整体效益,让企业可以以最低的成本获得最大的收益。
                
                With the rapid economic development in modern society, all walks of life have been cutting costs and expending benefits. Construction market competition is intense. For construction enterprises, materials waste, unreasonable capital occupation and other problems occur frequently in the process of construction, but many enterprises are not able to solve these problems. To do a good job of financial cost management of construction enterprise is necessary, which can not only help enterprises to make reasonable planning and control, but also adjust the overall effectiveness of enterprises, thus making the enterprise obtain the biggest benefit at the lowest cost.
    
    
    
    
                出处
                
                    《价值工程》
                        
                        
                    
                        2016年第1期66-69,共4页
                    
                
                    Value Engineering
     
    
                关键词
                    建筑施工企业
                    财务成本管理
                    问题与对策
                
                        construction enterprises
                         financial cost management, problems and countermeasures
                
     
    
    
                作者简介
侯茂珍(1969-),女,山西晋中人,毕业于中央广播电视大学会计学专业,本科,研究方向为施工企业成本管理。