工程项目部成本控制操作实务

Operating practice of controlling cost in engineering item branch

从责任成本管理体系的建立、成本中心的划分、责任预算二次分解及责任成本核算、分析、考核及兑现等几个方面对工程项目部责任成本控制进行了论述,对工程项目部的责任成本管理起到一定的指导作用。

It expounds controlling responsibility cost of engineering item branch from some factors, setting up responsibility cost managing system, dividing cost centre, the second decompounding, examination, calculation, analysis and encashing of responsibility cost, etc, it has directing effect to responsibility cost management of engineering item branch.