| 基于目标成本管理的工程总承包施工阶段直接费控制 |
| Direct Cost Control in Construction Stage of EPC Based on Target Cost Management |
| 投稿时间：2014-04-25 |
| 中文关键词:目标成本管理 直接费 工程总承包 施工阶段 赢得值 |
| 英文关键词:target cost management direct cost EPC (Engineer, Procure, Construct) construction stage earned value |
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| 中文摘要: |
| 结合工程总承包项目施工阶段的特点，将施工阶段目标成本管理的重点放在直接工程费的控制上，把施工阶段成本控制目标分解为人工、材料、机械使用费和现场经费的控制，并结合赢得值理论和时间价值理论等针对每部分组成提出了具体的控制措施。 |
| 英文摘要: |
| Combing with the characteristics of construction stage of EPC (Engineer, Procure, Construct), the emphasis of target cost management in construction stage is put on direct engineering cost control in the paper. The cost control target in construction stage is divided into costs of labor, materials, machinery and site costs. Some specific control measures are put forward for each part of the direct costs based on earned value theory and time value theory. |
| 杨 维 生.基于目标成本管理的工程总承包施工阶段直接费控制[J].石家庄铁道大学学报:社会科学版,2014(4):60-63,105. |
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