浅议施工企业责任成本控制

PRELIMINARY DISCUSSION ON RESPONSIBLE COST CONTROL FOR CONSTRUCTION ENTERPRISES

随着社会主义市场经济不断发展 ,铁路施工企业积极参与市场竞争。建筑市场的竞争基本上就是成本的竞争。本文介绍了在铁路施工企业内部推行责任成本控制的必要性 ,并阐述了其主要内容 ,包括建立责任中心、编制责任成本预算、加强日常成本控制管理以及搞好考核与分配等。

Along with the continuous development of socialist market economy,the railway construction enterprises participated in the market competition.The competition in architectural market were basically the competition on cost of projects.The paper introduces the necessity of carrying out the responsible cost control inside of the railway construction enterprises and expounds its main contents,such as establishing the Responsibility Centers,working out the responsible cost budget,strengthening the daily cost control and management,doing well the examination and distribution works,etc.