责任会计在施工企业项目管理中的运用——以漳州**广场基坑支护与降水工程项目为例

The application of responsibility accounting in the project management of construction enterprise——Taking excavation retaining and dewatering engineering of Zhangzhou X Square as an example

责任会计是管理会计的重要组成部分,它在不同的组织结构中,按分权制组成分权单位,形成不同的责任中心,本文以具体实例来阐述成本费用中心在施工项目中的具体运用。

The responsibility accounting is an important component of management accounting. Different decentralization units compose the responsibility accounting and shape into different responsibility centers with the system of decentralization in different organizational forms.A specific example was utilized to demonstrate the practical use of budget responsibility in construction projects.