施工企业工程项目经济责任目标管控设计

Management and Controlling Design of the Engineering Projects’ Economic Responsibility Targets in Construction Companies

施工企业要实现可持续健康发展,工程项目品质经济是必要保障之一,需要对工程项目经济责任目标管控进行设计。根据工程项目经济责任目标管控需求,运用现代企业管理理念,结合法人管项目运行体制,提出法人确定项目经济责任目标要编制一套项目责任预算;实行上交收益与项目责任预算挂钩,项目团队收入与项目责任预算执行结果挂钩;项目在管理层与作业层分离、收入与支出分离、数量与价格分离的"三分离"理念基础上,细化责任单元,对项目目标分解,通过层层分解落实方法,保障总体经济目标实现。

High-quality economy can guarantee the sustainable healthy development of construction companies,so it is vital to make a management and controlling design.Based on management target and modern corporate management ideas,the paper proposed that the legal person should prepare a set of project responsibility budgets to determine the project’s economic responsibility goals combining the operation system of legal person managing projects.Our suggestions included the link of turn-in income and project responsibility budget,as well as the link of project team’s revenue and the execution results of project responsibility budget.Here"triple separations"refered to the separation of management and operation,the separation of income and expenditure and the separation of quantity and price.Based on the concept of"triple separations",we proposed to detail responsibility units and deposit the targets,so as to fulfill the overall economic goals.