地铁工程成本责任流管理原理探讨

Exploration on the Principle of Cost Responsibility Flow about the Railway Projects

依据责任成本管理理论,引入动态管理思想,结合地铁工程成本管控体系,界定地铁工程成本责任流内涵,提出地铁工程成本责任流构成要素和流动机理。通过地铁工程成本责任流管理,实现对成本责任在地铁工程项目内的全过程、全方位管理和控制,以达到强化地铁工程成本管理的目的。

Based on the theory of responsibility cost management, introducing the thought of dynamic management, deftning the connotation of cost responsibility flow on railway projects, and putting forward the components and the flow mechanism of the cost responsibility flow about subway engineering. Through the management of cost responsibility flow in subway engineering, realized the management and the control of cost responsibility about the railway projects in the whole process and comprehensive, in order to strengthen the cost management of railway projects.