摘要:精细化成本管理在制造业已经实践多年, 而且效果显著, 施工企业的成本精细化管理也提出多年, 但是实践过程中困难重重, 原因有很多, 但本研究小组仅从技术层面和实际操作层面逐步完善解决方案。本文主要针对于浙江省建工集团在实践过程中, 实际遇到的问题如何解决, 最终逐步实现精细化管理的解决方案进行阐述和技术交流, 涉及到针对不同项目结构情况和施工方案进行WBS分解; 全国各地不同的造价软件如何与精细化成本管理系统进行对接; 如何对于没有企业的定额的情况下进行统一核算等方面的具体问题及解决方案。

Abstract: Fine cost management has been applied in manufacturing practice for many years and proved highly effective.The fine cost management of construction enterprises has been put forward for many years, but due to various reasons, the implementation process faces alot of difficulties.Our research team gradually improves the solution from both the technical level and practical level.This article is mainly analyzes how the Zhejiang Construction Engineering Group solves various problems during practice, and finally sheds light on the solution of implementing of fine management and technical exchanges, which involves different project WBS decomposition structure and construction scheme; how to dock with the fine cost management system for differentcost softwares all over the country; and how to deal with the absence of enterprise's quota unified accounting of the specific problems and solutions.