建筑装饰施工企业中责任成本管理探讨

Discussion on Responsibility Cost Management in Building Decoration Construction Enterprises

所谓的责任成本指的就是由责任者所承担的根据责任者的可控程度所归集成本,它是在某个特定时期,特定责任中心的负责人可以计量并且可以根据自己掌握的情况对成本进行调节。由于建筑装饰市场竞争日益激烈,为了增收节支、挖潜增效,在施工中进行有效的责任成本控制,是广大装饰施工企业所面临的主要问题。

The so-called responsibility cost refers to the integration of the responsibility of the responsible party according to the controllability of the person responsible.In a certain period of time,the responsible person of a specific responsibility center can measure and adjust the cost according to the situation.Due to the increasingly fierce competition in the construction decoration market,effective control of responsibility cost in construction in order to increase revenues,reduce expenditures,improve potential and efficiency,is a major issue facing the majority of decoration and construction companies.