推行责任成本管理急待解决的问题及对策

Burning problems in carrying out responsibility cost management and solutions thereto

责任成本管理较传统的成本核算在内容上更深入,在程序与分工上更细化,对现场成本管理人员素质等方面要求更高,实施分权管理后,责任主体的责权利结合得更紧密,能够更有效地降低施工成本。但全面推行责任成本管理模式尚存在一些问题,现就施工企业当前推行责任成本管理急待解决的有关问题及相关对策谈几点看法与同行探讨。

As compared with the traditional cost accounting, the responsibility cost management is deeper in content, more detailed in process and division of labour, and sets higher requirements for the quality of cost management field personnel. After the decentralized management is put into implementation, the responsibility, authority and benefit can be more closely combined of the responsibility mainstay and the carrying out of the responsibility cost management can more effectively cut down the construction cost. However, a total implementation of the responsibility cost management mode still has some problems, on which I have my point of view to exchange with persons of the same trade.