摘要
成本管理是海洋工程项目管理的基础工作,该文通过建立全周期成本管理体系,细化相关职能,明确各自承担的成本责任;通过成本责任在各个工作单元间传递形成责任流,将成本责任分解落实到作业单元,并加以考核。成本管理通过对成本责任的产生、分解、转移、分析和考核进行计划与控制,实现工程项目的成本管理活动。
Cost management is an important content of the offshore engineering project management. Through the establishment of a full-cycle cost management system, related functions are refined, corresponding cost responsibility is clear. Transmission of the cost responsibility among working units formats responsibility flow. Decomposed cost responsibility is assigned to each operating unit, and will be assessment. Through the generation of cost responsibility, its decomposition, transfer, analysis and assessment, planning and control are carried on. while oroiect cost mana~,ement activities is oerformed.
出处
《中国造船》
EI
CSCD
北大核心
2012年第A01期268-273,共6页
Shipbuilding of China
关键词
成本管理体系
成本分级管理
成本控制
cost management system
cost classification management
cost control