项目责任成本管理过程控制研究

On Process Control of Responsibility Cost Management for a Project

竞争日趋激烈的建筑市场,施工企业立足的根本在于效益。项目工程是施工企业生存的基础,也是企业发展的源泉。项目工程效益的好坏,最终的利润与投资的比例大小,与物资管理、节约材料费用、降低工程成本,有着密切的关系。工程项目实行责任成本管理势在必行。责任成本分解、控制、考核、兑现,是推进项目成本管理主体责任落实、推动创效创誉目标实现的重要手段。

In an increasingly competitive construction market, the basis for a construction enterprise to gain a foothold is to make profits. Project engineering is the foundation for a construction enterprise to survive and the source for it to develop. The benefits of a project engineering and the final profit investment ratio have close relationships with material management, preservation of material costs, and reduction of project costs. So it is necessary for a project engineering to carry out the responsibility cost management. And the division, control, assessment, and fulfillment of responsibility cost are main approaches to urge the subject of project cost management to implement his or her responsibilities and promote to improve efficiency and reputation.