建筑施工企业生命周期成本估算分析——以X企业为例
Analysis of Life Cycle Cost Estimationof Construction Enterprises——Through Taking X Enterprise as an Example
葛先刚1
作者信息
摘要
运用生命周期成本理论与实证分析法确定X建筑施工企业生命周期的边界,划分该企业生命周期的各个阶段,构建出企业成本核算模型.从内部成本构成来看,原材采购价格因素对企业成本的影响较大.从外部成本构成来看,污染物排放量的影响作用较大.X建筑施工企业应顺应市场发展趋势,强化内外部成本控制与管理,提升利润空间.
Abstract
With the life cycle cost theory and empirical analysis method,the study determines the life cycle boundary of X construction enterprise,divides each stage of the life cycle of the enterprise,and constructs the enterprise cost accounting model.From the perspective of internal cost composition,raw material purchase price factors have greater impact on enterprise costs.From the perspective of external cost composition,the impact of pollutant discharge is greater.X construction enterprises should comply with the market development trend,strengthen internal and external cost control and management,and improve profit margins.
关键词
内部成本/外部成本/原材采购/运营后维护Key words
Internal cost/External cost/Raw purchase/Post-operation maintenance引用本文复制引用
出版年
2024
NETL
NSTL
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